You have submitted an FOI request
Date: Dec. 8, 2022, 2:32 a.m.
Your request is already in review
Date: 2022-12-12 07:29:58.000000
Your request was denied
Date: 2022-12-14 07:47:12.000000
How was your request?
Published by Bureau of Internal Revenue(BIR) on Dec. 8, 2022.
Requested from BIR by S. Ambalong at 02:32 AM on
Dec. 8, 2022.
Purpose: Evidence of Employment - Migration Skills Assessment
Date of Coverage: 12/12/2012 - 01/17/2017
Tracking no: #BIR-408121758500
Hi! I would like to request for the copy of my ITR for the following period: 1. Dec. 12, 2012 - Jul. 12, 2013 (Company: Areli Construction and Engineering - Sn. Fernando, Pampanga) 2. Jul.15, 2013 - Jan. 14, 2015 (Company: DPWH-R3, Job Order Employee) 3. Jan. 15, 2015 - Jan. 17, 2017 (Company: LGU - Malabon City)
December 12, 2022 Dear Mr. Razon: I refer to my letter of Dec 08, 2022 02:32:15 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form 2316 (ITR Copies). In reply, please be informed of the following: Your request for a copy of your BIR Form 2316 for the Calendar Year December 12, 2012 to July 12, 2013 cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2012 to 2013 and records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). Hence, you may ask your previous employer for the copy of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) because All Taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019. On your other request for BIR Form 2316 for July 15, 2013 to January 17, 2017 under Job Order Employee of DPWH and LGU-Malabon City, the filing of Annual Income Tax Return (AITR) is your personal obligation and not by your employer/s. Moreover, when you were hired as a Job-Order Employee, you should have done the following: 1. Transferred registration of TIN with the RDO having jurisdiction over your place of residence (BIR Form 1905); 2. Registered as self-employed with the RDO having jurisdiction over your place of residence (BIR Form 1901); 3. Filed Quarterly Income Tax Returns (BIR Form 1701Q) for the 1st, 2nd and 3rd quarters of the Calendar Years (CY) 2015 to 2017; 4. Filed Annual Income Tax Returns (AITR) for CY 2015 to 2017; 5. Filed Quarterly Percentage Tax Returns or Monthly for CY 2015 to 2017; 6. Filed the above tax returns manually with the concerned RDO or through the eBIRForms offline package downloaded from the bir website at www.bir.gov.ph. You should have kept a hard copy/File Copy of the tax returns you have filed, including those subject of your request, AITRs for Calendar Years 2015 to 2017. However, if you have complied with the above list but have misplaced/lost your copy, you may try to request for a copy of the AITRs for Calendar Years 2015 to 2017 with the concerned RDO. Kindly email [email protected] and indicate in the subject email ticket number #BIR-408121758500, 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 Mar 03, 2023 11:06:27 PM, 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
December 14, 2022 Dear Ms. Razon: Greetings! Thank you for your request dated Dec 08, 2022 02:32:15 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your request You asked for BIR Form 2316 (ITR Copies). Response to your request Please be informed, that your request cannot be provided by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2013-2017 and records of the RDO on those periods are already unavailable since we follow strictly the five (5) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). Hence, you may ask your previous employer/s for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019. Thank you. Respectfully yours, FOI Receiving Officer Public Information and Education Division