Bureau of Internal Revenue(BIR)

September 9, 2022 Sir: Greetings! Thank you for your request dated Sep 08, 2022 08:21:15 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your Request You asked for BIR 2316. Response to Request Per our phone conversation this afternoon (September 9, 2022), we refer you to Section 6 of Revenue Regulations (RR) 10-2008 and Section 12 of RR 11-2018 wherein employers are required to furnish every employee from whose compensation taxes have been withheld BIR Form 2316 Certificate of Compensation Payment/Tax Withheld on or before January 31 of the succeeding year or if employment is terminated before the close of such calendar year, on the day on which the last payment of compensation is made. Failure to furnish the same shall be a ground for the mandatory audit of Payor’s Income Tax Liabilities (including withholding tax) upon verified complaint of the Payee. Since, if you have two (2) employers in a Calendar Year, you should submit BIR Form 2316 from the previous employer to the new employer for consolidation and computation of tax due as against tax withheld to determine the tax still payable, if any. The new employer submits the consolidated BIR Form 2316 to the Revenue District Office (RDO) where it is registered. Hence, we advise that you coordinate with the concerned employers for your copy of BIR Form 2316. Thank you. Respectfully yours, FOI Officer Public Information and Education