Bureau of Internal Revenue(BIR)

June 8, 2023 Dear Ms. Ventanilla: I refer to my letter of Jun 08, 2023 12:05:01 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 you can do either of two (2) things: 1. Filing/submitting of BIR Form No. 2316 itself under Revenue Regulations No. 11- 2013: In cases covered by “Substituted Filing” – the income tax on which has been correctly withheld (tax due equals tax withheld), the employer shall furnish each employee with the original copy of BIR Form 2316 and file/submit to the BIR – Revenue District Office where registered the duplicate copy of the return not later than February 28 following the close of the calendar year. BIR Form 2316 will suffice and thus becomes the “substitute” income tax return of the employee. Filing/submitting BIR Form 2316 beyond February 28, a penalty of one thousand pesos (P1,000) will be imposed under Section 250 of the Tax Code. 2. Filing BIR Form 2316 as an attachment to BIR Form 1700: An employee is required to file his/her Annual Income Tax Return (ITR) using BIR Form 1700 on or before April 15 of the year following the applicable taxable year where he/she is not qualified under the substituted filing scheme. On the other hand, an employee who is qualified for substituted filing may voluntarily file his/her return for purposes of loans, foreign travel requirements and for other purposes they may deem proper using BIR Form 1700. Under both cases, BIR Form 2316 is filed/submitted as an attachment to BIR Form 1700. Filing of BIR Form 1700 and payment of taxes due thereon, if any, beyond April 15 is subject to penalties provided under the National Internal Revenue Code of 1997, as amended. For other concern, email [email protected] and indicate in the subject email ticket number #BIR-352066773282, 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 Aug 31, 2023 05:04:35 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. Please be informed that you have the right to appeal the decision of the undersigned with fifteen (15) days from receipt of this Notice of Denial. For your further guidance, please refer to the Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue, circularized through Revenue Memorandum Circular No. 14-2022, which is available for download at the Bureau's Official Website or www.bir.gov.ph. Thank you. FOI Receiving Officer Public Information and Education Division