Bureau of Internal Revenue

Arcita 09:18 AM, Jan 27, 2023

January 27, 2023

Dear Ms. Galdonez:

I refer to my letter of Jan 26, 2023 09:12:02 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for INCOME TAXE RETURN.

In order to identify or locate the requested information, we are seeking for further clarification specifically if you will be needing the original copies of the said document. Please be informed 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 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

It is suggested that you directly request for a copy of your ITR (BIR Form 2316) from your (previous) employer/s as they are primary/original source of such document.

Nevertheless, kindly provide us the following data in order for us to evaluate your requested information:

1. Your Tax Identification Number (TIN);
2. Complete Name of your Employer/s (For Taxable Years 2019-2021);
3. TIN of your Employer/s; and
4. Address of your Employer. 

The Revenue District Office (RDO) can only provide you a copy of your own Income Tax Return (ITR) and/or BIR Form 2316 if they verify, in their records, that your Employer have filed in your behalf. 

Kindly email the requested information at sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-521522581848, 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 Apr 21, 2023 01:08:26 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