Bureau of Internal Revenue(BIR)

Dear Cherry Ann Latosa, Thank you for your request dated Feb 11, 2020 04:25:07 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR 2316 for Octo 2018 to July 2019 since your failed to provide you the same. Respectfully, by law your employer should have provided you a copy of your BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) for CY 2018 and July 2019 per your representation. As mandated by law, every employer shall issue BIR Form No. 2316 to every employee, 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 employer shall give back to the employee qualified for substituted filing of ITR the original copy while the duplicate copy shall be submitted by the employer to the concerned BIR office not later than February 28 of the succeeding year, with accompanying Certified List of Employees Qualified for Substituted Filing of ITR reflecting the amount of income payment, the tax due and tax withheld. If this was not provided to you despite your written and verbal request/s to the said employer you may file a written complaint to the concerned BIR Office where your employer is registered since this is grounds for mandatory audit. For your information and guidance. Respectfully, Maria Lourdes D. Narvaez FOI Decision Maker