Bureau of Internal Revenue

Du 02:46 PM, Apr 20, 2022

April 20, 2022

Dear Ms. [Redacted][First name] Dinglasan:

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

Kindly clarify if what you are requesting and referring is BIR Form 2316 for employees or BIR Forms 1701 and 1701A for Self-Employed Individual, as we have different policies, manner and venue of filing on these documents. Kindly email at sherry.ann.arcita@bir.gov.ph  with Tracking Number #BIR-447183139773, to respond.

Please be informed of the following:

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 (RDO) 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.

2. For BIR Form 1701 and 1701A this should have been filed last April 18, 2022 being the last day of filing and payment either with the RDO or through eBIRForms Package (per Revenue Memorandum Circular No. 42-2022).

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 13, 2022 06:20:33 AM, your request will be closed.

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

Thank you.

Respectfully,

Sherry Ann A. Cuyos
FOI Officer