Bureau of Internal Revenue(BIR)

January 11, 2023 Dear Ms. Zacarias: I refer to my letter of Jan 11, 2023 08:38:29 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form 2316. We called your mobile number today, January 11, to validate your existing eFOI request, however, it was unattended/unsuccessful. Please be informed that under Section 12. Section 2.83.1 of RR No. 2-98, as amended, is hereby further amended to read as follows: “SECTION 2.83.1. Employees Withholding Statements (BIR Form 2316). – In general, every employer or other person who is required to deduct and withhold the tax on compensation, including fringe benefits given to rank and file employees, shall furnish every employee from whom taxes were withheld a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31 of the succeeding calendar 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. The said BIR Form No. 2316 is also required is also required to be issued by every employer to employees classified as MWEs and to other employees whose compensation were not subjected to withholding tax. The employer shall prepare BIR Form No. 2316 in triplicate, which shall be distributed as follows: (1) Original – Employee’s copy (2) Duplicate – BIR’s copy; and (3) Triplicate- Employer’s copy which shall be retained for a period of (10) years It is suggested that you directly request for a copy of your Income Tax Return and/or BIR Form 2316 from your employer/s as they are primary/original source of such document. Please be informed also, that the Withholding Tax Certificates issued during the taxable years 2015 to 2018 are already unavailable since the Revenue District Office (RDO) of the Bureau of Internal Revenue (BIR) follow strictly the four (4) year retention period of the said documents based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). You may email [email protected] and indicate in the subject email ticket number #BIR-750851363455, to respond. During the period of us awaiting your reply, your request will be put on hold. If we do not receive a reply on or before Apr 05, 2023 03:00:10 AM, your request will be closed. We hope to hear from you at the soonest possible time. Thank you. Respectfully, FOI Receiving Officer Public Information and Education Division