Bureau of Internal Revenue(BIR)

Good day sir, In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. However, it can also be presumed that possibly, you might have qualified under the Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316) shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such. I hope that we have guided accordingly. CHARMAINE C. DE LA TORRE Revenue District Officer BIR- San Fernando City, La Union

Good day sir, In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. However, it can also be presumed that possibly, you might have qualified under the Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316) shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such. I hope that we have guided accordingly. CHARMAINE C. DE LA TORRE Revenue District Officer BIR- San Fernando City, La Union

July 2, 2020 NELSON CAYETANO Email: [email protected] 137 Barangay Talang, San Carlos City Pangasinan Good day sir, In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. However, it can also be presumed that possibly, you might have qualified under the Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316) shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such. I hope that we have guided you accordingly. CHARMAINE C. DE LA TORRE Revenue District Officer BIR- San Fernando City, La Union Email: [email protected]

July 2, 2020 NELSON CAYETANO Email: [email protected] 137 Barangay Talang, San Carlos City Pangasinan Good day sir, In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. However, it can also be presumed that possibly, you might have qualified under the Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316) shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such. I hope that we have guided you accordingly. CHARMAINE C. DE LA TORRE Revenue District Officer BIR- San Fernando City, La Union Email: [email protected]