Bureau of Internal Revenue(BIR)

August 31, 2023 Dear Mr. Aguilos: I refer to my letter of Aug 31, 2023 10:50:54 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for a Copy of Income Tax Return and/or BIR Form No. 2316. In reply, please be informed that under 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 No. 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 Minimum Wage Earners (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 ten (10) years.” Please coordinate with your employer/s and ask for the copy of your BIR Form 2316 from the Calendar Year/s 2013 to 2023 if you have not receive a copy. As an added information, records of your BIR Form No. 2316 during the Calendar Year 2013 to 2019 are already unavailable and cannot be provided to you by the BIR Revenue District Office (BIR-RDO) where your employer/s during the aforesaid years is/are registered because we strictly follow the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). For BIR Form No. 2316 for CY 2023, this will be submitted by your employer to the RDO on or before February 28 of the following year. If in case your employment with your company has been terminated before the end of this year, they should have provided you a copy of your BIR Form No. 2316 for the year 2023. For other concern, kindly email [email protected] and indicate in the subject email ticket number #BIR-867621404828, 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 Nov 23, 2023 04:51:47 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