Bureau of Internal Revenue(BIR)

March 8, 2023 Dear Ms. Lara: I refer to my letter of Mar 08, 2023 02:44:12 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return (ITR). We called your mobile number today, March 8, to validate your existing eFOI request, however, it was unsuccessful. We would like to know whether you are a Mixed Income Earner (MIE)/Job Order Contract (JO)/Contract of Service (COS)/With Business or an Employee during the Calendar Year 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 Individual Income Tax Return (either BIR Form 1701 or BIR Form 1701A). However, if your Source of Income is Purely Compensation from your Employment, you are covered under Substituted Filing and Filing of Income Tax Return (ITR) is not required instead 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. Please coordinate with your employer and ask for the copy of your BIR Form 2316 from the year 2022 if you have not receive a copy. For assistance, kindly email [email protected] and indicate in the email subject ticket number #BIR-424215238340, 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 May 31, 2023 07:50:55 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