Bureau of Internal Revenue(BIR)

Hi! I would like to request for Income Tax Return immediately.

May 2, 2023

Dear Ms. Sayre:

I refer to my letter of May 02, 2023 08:53:43 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return and/or BIR Form 2316.

We called your mobile number today, May 2, to validate your exiting eFOI request, however, it was unsuccessful.

In reply, please be informed that “ALL EMPLOYERS WITH EMPLOYEES, WHETHER OR NOT THEY ARE MINIMUM WAGE EARNERs (MWEs), ARE REQUIRED TO ISSUE BIR FORM NO. 2316. 

BIR FORM NO. 2316 SHOULD BE ISSUE ON OR BEFORE JANAURY 31 FOLLOWING THE CALENDAR YEAR, OR, IF THE EMPLOYEE IS TERMINATED BEFORE THE END OF THE CALENDAR YEAR, ON THE DAY THE LAST SALARY OF THE EMPLOYEE IS PAID”

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316.

Kindly coordinate with your employer if you have not receive a copy of your BIR Form 2316 for Calendar Year 2022 and 2023 (in case your employment with Concentrix has been terminated last April 2023).

Email [email protected] for assistance and indicate in the subject email ticket number #BIR-456027173322, 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 Jul 25, 2023 01:45:21 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

May 2, 2023

Dear Ms. Sayre:

Greetings!

Thank you for your request dated May 02, 2023 08:53:43 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Income Tax Return and/or BIR Form 2316.

Response to your request

In reply, per our email conversation, your request has been denied since the issuance of BIR Form 2316 is a mandatory responsibility of your withholding agent/employers and must release to you as a matter of right.

As quoted "SECTION 2.83.1. Employees Withholding Statements (BIR Form No. 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 to be issued by every employer to employees classified as Minimum Wage Earners (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 ten (10) years.”

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division