Bureau of Internal Revenue

Du 09:35 AM, Apr 11, 2022

April 11, 2022

Dear Ms. Saturno,

I refer to my letter of Apr 09, 2022 06:38:20 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for 2316 or 2307.

First off, may we know if you are an employee or self-employed? Also, kindly clarify from your new employer if what they are asking from you is the form 2307 or 2316 as maybe what they were asking is the BIR Form 2316 for the current year for them to do the year-end adjustment. Your new employer will take into consideration your income from previous employment and your tax liability will be based on your total income for the year. You may directly request this from your employer as they are the main source of such documents. It is also mandated by law that every employer shall issue BIR Form No. 2316 to every employee before the close of such calendar year, or if employment is terminated, on the day on which the last payment of compensation is made.

Please be informed that BIR Form 2307 is issued to recipients of income subject to expanded withholding tax paid by a Payor/Withholding Agent including government money payments made by a government office showing therein the monthly breakdown of the total income payments made and the total taxes withheld and remitted during the quarter/period. This Certificate in turn should be attached to the Quarterly/Annual Income Tax Return - BIR Forms 1701Q / 1701 if you are self-employed individual.in which case, the amount of withholding tax shall be allowed as a tax credit against the income tax liability of the income recipient in the taxable quarter or year in which the income was earned or received.

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 Jul 04, 2022 01:34:24 AM, your request will be closed.

We hope to hear from you at the soonest possible time.

Thank you.

Respectfully,

Ana Marie Du
FOI Officer