Bureau of Internal Revenue

Arcita 03:47 PM, Jan 26, 2023

January 26, 2023

Dear Ms. Malavega:

I refer to my letter of Jan 26, 2023 11:52:41 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, request for a copy of Income Tax Return (ITR) and/or BIR Form 2316 for Taxable Years 2020 to 2021.

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 appropriate and recommended if the aforesaid BIR Form 2316 (TY 2020-2021) was issued/given to you by your previous employer as they are primary/original source of such document.

Otherwise, 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;
3. TIN of your Employer; and
4. Address of your Employer.

Kindly email the requested information at sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-351240842368, 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 20, 2023 07:25:17 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