Bureau of Internal Revenue(BIR)

October 24, 2022 Dear Mr. Brual: I refer to my letter of Oct 23, 2022 10:36:59 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form 2316 for Calendar Year 2015 to 2018. In connection with your request through eFOI Portal pertaining to the request for a copy of BIR Form 2316 as a Substitute Income Tax Return for Taxable Year/s 2015 to 2018. Please be informed that such 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). 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. Kindly send us the Name of your Employer for the taxable period 2018, Employer Business Address and Employer TIN for us to coordinate and possibly endorse your request to the Revenue District Office (RDO) that has jurisdiction and where your employer/s are registered. Email the needed information at [email protected] as this contains sensitive information and indicate in the subject email tracking number #BIR-079410662849, 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 16, 2023 01:38:49 AM, your request will be closed. We hope to hear from you at the soonest possible time. Thank you. Respectfully yours, FOI Officer Public Information and Education Division