March 1, 2023
Dear Ms. Tenorio:
I refer to my letter of Feb 28, 2023 06:15:30 PM 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.
In reply, please be informed that under Section 12. Section 2.83.1 of RR No. 2-98, as amended, is hereby further amended to read as follows:
“SECTION 2.83.1. Employees Withholding Statements (BIR Form 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 is also required to be issued by every employer to employees classified as MWEs and to other employees whose compensation were not subjected to withholding tax.
The employer shall prepare the 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 (10) years.
It is suggested that you directly request for a copy of your Income Tax Return and/or BIR Form No. 2316 from your employer as they are primary/original source of the document.
Please be informed also, that BIR Form No. 2316 issued from 2015 to 2018 are already unavailable since the Revenue District Office (RDO) follow strictly the four (4) year retention period of the documents based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). On the other hand, BIR Form 2316 for Taxable Year 2022 should have been provided to you by your employer last January 31, 2023 before it was filed to the RDO last February 28, 2023.
For assistance, kindly email
[email protected] and indicate in the subject email ticket number #BIR-411367401342, 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 23, 2023 11:53:18 PM, 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
