Bureau of Internal Revenue(BIR)

January 26, 2023 Dear Rommel Jr Regalado, I refer to my letter of Jan 26, 2023 03:09:17 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, on your request for a copy of your Income Tax Return and/or BIR Form 2316 for the Taxable Years 2017, 2018 and 2019. Please be informed that your request for a copy of your Income Tax Return and/or BIR Form 2316 for Taxable Years 2017 and 2018 cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2017 and 2018 and records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). Please be informed also, 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 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, including your request for BIR Form 2316 for Taxable Year 2019. 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 Apr 20, 2023 08:15:18 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