October 21, 2022
Dear Mr. Austria:
I refer to my letter of Oct 20, 2022 10:31:12 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Certificate of Compensation Payment/Tax Withheld BIR Form No. 2316 for Calendar Years 2015 to 2022.
In reply, please be informed of the following:
For BIR Form 2316 Covering Period 2015 to 2017:
The request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2015 to 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).
It will be practical and appropriate for you to refer to your employer/s and ask for the said copies where it actually originated. Because All Taxpayers are required to preserve their accounting records and documents for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.
For BIR Form 2316 Covering Period 2018 to 2021:
We invite your attention 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
Furthermore, such request may also be requested to your employer given the urgency of your purpose.
For BIR Form 2316 Covering Period 2022:
The BIR Form 2316 for Calendar Year 2022 has not yet been submitted by your Employer in the RDO (where they are registered) because the taxable period has not yet elapsed/finished.
The RDO gets a hold of the said BIR Form 2316 upon submission of your employer on or before February 28 (per RR 2-2015 as amended by RR 16-2021) of the following year or in your case on or before February 28, 2023.
However, you may wish to contact/coordinate with your employer in case your employment with them has been terminated/ended per Section 6 of Revenue Regulations (RR) No. 10-2008 provides that it is the responsibility of the EMPLOYER to furnish the employee his/her BIR Form 2316 on or before January 31 of the succeeding calendar year, or if the employment is terminated before the close of such calendar year, on the day of which the last payment of compensation is made.
For further assistance, kindly email
[email protected] and indicate in the email subject ticket number #BIR-188531606295, 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 Jan 13, 2023 07:50:25 AM, your request will be closed.
We hope to hear from you at the soonest possible time.
Thank you.
Respectfully,
FOI Officer
Public Information and Education Division
