Bureau of Internal Revenue(BIR)

November 29, 2022 Dear Mr. Almeda: I refer to my letter of Nov 29, 2022 09:16:51 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return. We been calling your mobile number today, November 29, to validate your existing eFOI request, but it was unsuccessful. Nevertheless, we would like to know whether you are a Mixed Income Earner (MIE)/Job Order Contract (JO)/Contract of Service (COS)/Or With Business or an Employee during the taxable year (2021-2022) per your request? As MIE/JO/COS/With Business, it means that you have other source/s of income other than employment and you are required to file your own Individual Income Tax Return (ITR). And you should have a copy of the same upon receipt of the BIR Revenue District Office (RDO) where you are registered. However, if your source of income is Purely Compensation Income from your Employer, you are covered under substituted filing and filing of Income Tax Return (ITR) is not required. Thus, BIR Form 2316 must be accomplished by an employer for each employee receiving salaries, wages, and other forms of remuneration, indicating the total amount paid and the taxes withheld for the calendar year. It must be issued to the employee on or before Jan. 31 of the succeeding year, or on the day of last payment of wages in case of termination from employment. This certificate, will serve as your ITR being an employee earning purely compensation income regardless of the amount. You are qualified to “Substituted Filing” of ITR pursuant to Revenue Regulation (RR) No. 2-98 as amended. Please send us specific information you need so that we will be guided in our request. Kindly email the needed information at sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-659401161942, 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 Feb 21, 2023 02:56:06 AM, your request will be closed. We hope to hear from you at the soonest possible time. Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01. Thank you. Respectfully, FOI Receiving Officer Public Information and Education Division