Bureau of Internal Revenue(BIR)

September 20, 2022 Madam: I refer to my letter of Sep 17, 2022 12:52:04 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return. We called your contact number today (September 20, 2022) to verify certain information/details, however, it was unsuccessful because of the clogged and interrupted lines. Since, we do not cater individual taxpayers please allow me to ask if you receive a copy of the BIR Form 2316 or Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld from your employer? If the answer is no, please coordinate with your employer and ask for the copy of said form from year/s 2021 and 2022. Please be informed that 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 Income Tax Return (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. I hope above information will be of great help in securing the desired copy of your BIR Form 2316. Thank you. Respectfully yours, FOI Officer Public Information and Education Division Nevertheless, we would like to know whether you have a Registered Business between the period 2021 to 22? Or were you an Individual Earning on Purely Compensation Income from 2021 to 2022? If you were an Employee for the year 2021 and 2022, 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. The Income Tax Return (ITR) for 2022 has not yet been submitted in this Office because such taxable period has not yet elapsed. Issuance of BIR Form 2316 for the year 2022, the Revenue District Office (RDO) gets a hold of the said form/certificate 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. #BIR-735512278114, 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 Dec 13, 2022 02:02:12 AM, your request will be closed. We hope to hear from you at the soonest possible time. Thank you. Respectfully, Sherry Ann Arcita FOI Officer