Bureau of Internal Revenue(BIR)

November 3, 2022 Dear Mr. Araña: I refer to my letter of Nov 02, 2022 07:10:19 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, November 3, however, it was unsuccessful. This is to apprised you 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 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 Furthermore, such request may also be requested to your employer being your withholding agent. For assistance, kindly email [email protected] and indicate in the email subject #BIR-860150903758, 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 Jan 26, 2023 01:47:54 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