One of the most important forms all employees must know about is the BIR Form 2316. It is something you must receive every year as proof that taxes have been deducted from your income. In 2018, we recently issued an updated guide about this form. Take a look at it here.  

If you are an employer seeking an assistance on how to fill out Form 2316, jump over to this article discussing how to properly fill out 2316.

What is BIR Form 2316?

The BIR Form 2316 is also called the Certificate of Compensation Payment or Income Tax Withheld.

The BIR defines compensation as either salaries, wages or other forms of remuneration given by an employer to an employee.

This is what the BIR Form 2316 looks like:

 
BIR Form 2316

What Is It for and Who Needs to File It?

This form is a certificate that must be accomplished and issued yearly by the Payor or Employer to each employee whose income is subjected to final tax declaration. The employer must indicate the total amount that was paid to the employee and the corresponding taxes withheld during the calendar year.

Should you have no other income from other employers, there will be no need for you to file an income tax return. The BIR Form 2316 is enough proof that your income has already been subjected to income tax. This is called substituted filing, wherein the employer files the income tax returns for the employee.

This form is normally requested as part of pre-employment requirements in order for your new employer to make sure that the correct deductions have been made by your previous employer.

When Is the BIR Form 2316 Issued?

The employer must issue the form to each employee on or before the 31st of January of the succeeding year in which payment was made. However, in the case of termination of employment, it must be issued on the same day when the last payment of wages was made.

The BIR Form 2316 must be attached to the Annual Income Tax Return, which is the BIR Form 1700 for individuals receiving purely compensation income or BIR Form 1701 for individuals with mixed income.

174 Comments

  • […] Ang Form 2316 ay ini-issue ng employer sa employee bilang katibayan na ikinaltas na ang income tax mula sa sweldo ng empleyado. Upang mas lalo mong maintindihan ang konsepto nito, basahin mo ITO. […]

  • Liza Pascua says:

    hi po..just wanted to ask if 2316 form will also be giiven to those who havent tin number yet??? hoping for your reply po…who are exempted on this?

    • Ariel Lim says:

      Hi liza, the short answer to your question is no. 2316 is only given to those whom money is withheld. Meaning, if no TIN, that means company cannot withhold money legally. The follow-up to that is, why no TIN? You might want to check our article on BIR TIN Application for more info.

      • MIna says:

        Hi Ariel,

        I would like to know where can I find the Annual Gross Income in my ITR 2316? I’m not sure if its line item 21 or is line 23. Thanks! 🙂

      • Kim Liao says:

        Hi, us ir still possble to request a past dated 2316 from 2015? Thanks

      • Kimberly says:

        Greetings!

        I am employed for only two months now since I am a fresh graduate, can I still get a BIR Form 2316 for visa application? Pls reply. Thank you

        • fullsuite_poaanq says:

          That is normally given after you leave the company or at the end of the year. Feel free ti ask your company’s HR

          • James says:

            Hi, tanong ko lang po.
            Nakuha ko na un form 2316 ko from my previous employer, pero di nakalagay dun ung Tax Identification Number ko.

          • fullsuite_poaanq says:

            Hi james. So what’s the question?

          • cess1234 says:

            hi, question. yung BIR FORM 2316 kasi is nasa list ng requirements na binigay sakin ng HR. nakalimutan ko kasing itanong yun sa HR ng present employer ko. Nagkawork na po ako before and kakaresign ko lang nung Jan 31, 2017. Kukunin ko po ba yung 2316 sa previous employer ko or magpiprint lang ako ng form, magfifill up tapos ibibigay na sa present employer ko? thank you..

          • fullsuite_poaanq says:

            You should get that from your previous employer 🙂 there are important tax information they should provide there

  • Yen Flores says:

    Hello po.. ask ko lang po yung nakalagay po ba dun sa non taxable compensation, field 41.. yun po ba e basic salary namin lang namin? or kasama po allowance and OT? kase po mas malaki po yung nakadeclare dun kesa po sa sweldo namin..for example po 7k lang po naririciv namin per cut of . 2k po dun is allowance..so 5k lang po tlga basic namin per cut off.pero nakadeclare po dun is 8500

  • asdf says:

    can I use an old cedula 2015 for an ITR 2016? Thanks

  • Queenie says:

    Good day! I got confuse, where can i find the gross annual income tax in this form?

  • Zhei says:

    Hi, our company gave us the copy of our 2316. And in it, on the line for tax withheld the amount is only 240.01 though I had paid 7400+ already for the taxes. Would it affect if I will or will not get a tax refund? thanks

  • Lyn V. says:

    My employer is asking for us to provide CTC so they can file our 2316.
    Correct me if I’m wrong, but isn’t it that driver’s license and passport are acceptable IDs?

  • April says:

    Hi, I worked in Manila last 2014. I’m a tax payer that time. Before the year ends, I resigned. I didn’t complete the clearances for I was already back in Laguna. On March 2015, I applied a job and I’m a minimum wage earner. I resigned last July 2016. Now, I’m earning more than minimum and working in a new company. I am now a regular employee. I’m paying my taxes again. I didn’t submit 2316 form because I don’t have any. Will I still receive tax refund?

    • fullsuite_poaanq says:

      Might need a little more details to answer this properly. But based on the info given, tax refund will depend on the calculations and remittances of your current employer.

      A simple calculation of this is to take your salary for the entire year then calculate the tax you’re suppose to pay based on the table in individuals earning purely compensation (http://www.bir.gov.ph/index.php/tax-information/income-tax.html#it003), subtract taxes paid then you’ll know if you’ll have a refund or deficit.

      There are other factors to consider like civil status, dependents, etc. i was just referring to the case that you can either have a deficit or a refund so it’s best to ask your company’s accounting / HR for the breakdown and computation

  • John says:

    Hi ,

    I’d like to ask: for tax deficits , should the employee file / settle it with BIR or should the employer do that?

    I was asking because my employer told me that I should settle my tax deficit.

    The situation was this, I resigned to my previous company last October of 2015 , and recieved my ITR and Tax refund by November 2015. When I transferred to my current company , they instructed us that we have to file a 1700 form to BIR and settle any deficit when they released our 2316 (for 2015).

    The problem is, the RDO code of my current employer is based on Taguig while the operations in Cebu since the company I work with is a large corporation. (which they instructed us to change our RDO code to Taguig), when we ask BIR here in Cebu, they informed us that the payment for any deficits should be were the RDO code is.

    When I tried to ask other accountants, they advise me that the deficit should have been settled by the company instead of the employee , is this correct?

    • fullsuite_poaanq says:

      All my experience has been the new employer does all that. If you have a deficit, they just deduct from your payroll.

  • Al Bar says:

    Hi, I’m working in BPO. And our employer is requiring the employees to have cedula / passport / drivers license to get their copy of ITR. Is’t really a requirements? Not everyone here has passport nor drivers license, and the only way is to secure cedula which means we need to pay again tax. which i think a double taxation on employees part. Any thoughts please? thanks

  • Dino Albert says:

    Hi. May I ask if in the form 2316 I really need to get a CTC which is required at the bottom of the form? Or can I instead use my passport or driver’s license? Thanks…

    • fullsuite_poaanq says:

      If it says CTC, then best to follow that.

      Also, it’s a way to countercheck the amount you earned / paid correct taxes.

  • Frank says:

    Im employed. If my employer have not issued my 2316 form yet.. Can i go personally to bir directly to request for my 2316 record from previous year.

  • AJIE says:

    Question, How if I resigned last year from my previous employer January 22, 2016 to be exact then I had my job now, I started last January 3, 2017. Then my previous employer was not able to give me this form 2316. Do I still need this 2316 even though I had my new employer now and this is different from the other year?

  • ABBY says:

    HI,

    HOW CAN I GET A COPY OF MY OLD BIR 2316? I MISPLACED IT. I DONT HAVE MY COPY FROM 2012-2014.

    • fullsuite_poaanq says:

      Might be best to ask your employer or go to the BIR directly. On the other hand, why would you need those old files? Only the latter is what’s almost always needed

  • Janine says:

    Hi. Id like to ask. I just updated my BIR 2316 adding a dependent last month to my company and it already took effect on my payroll. I want to know if I will get a refund from last years tax since I gave birth last year. Thanks

    • fullsuite_poaanq says:

      Depends on your company’s policy. If they are like others i observed, they make sure employees get a refund even if it’s a small amount. What that means is they deduct more so when the time comes for the actual calculations, you end up paying more taxes, so you get a refund.

  • librarian says:

    Been a taxpayer for over a decade, worked in various companies, always had my 2316 handed to me directly by my bosses.

    In my latest job, though, we are being required by HR to present a cedula before we can claim it. As a result, the barangay earned such a profit that they ran out of cedulas. lol.

    Please advise? Thanks.

  • Anna says:

    Hi, question po regarding Basic Salary (Part IV-B-B 42) is it should be computed for 12months or 13months?

  • Rechelle says:

    Hi ask ko lang po sana i hope matulungan nyo ako, nagkaroon po ako ng dalawang company sa isang taon, then ung previous company ko is minimum wage lang po so walang tax, then ung current ko is above minimum na. They asked me to submit my bir 2136 last oct but i failed to submit it. They told me na ako ang mag fifile for consolidation of by BIR 2316 from prev and current employer. Then last feb 9, I went to my RDO, the bir personnel computed my Tax Due and Tax Withheld so lumabas is still payable ko is “0”. then he said na kelangan ko i input ung mga sinulat nya sa 1700 online. Just want to ask lang po sana if magkakaltasan po ako ng penalty pa? and also ung no. 1700 po ba is isusubmit ko pa sa Bir ko?

  • Asivneed says:

    Hi,

    I have a friend whose employed for 2 years. Earning 18k a month with no deductions. How can she get/file 2316 to bir?

    • fullsuite_poaanq says:

      Depends on the arrangement. Are they “employed” or on a “contract”?

      If former, i believe that’s illegal for not deducting. Check with your HR/accounting to verify this. If latter, check the contract. But usually, your friend is the one responsible for filing taxes.

      PS: this is not legal advice.

  • Caridad Derez Garcia says:

    Can I use my passport number or driver’s license number instead of CTC in filing ITR? what specific BIR document /memorandum/circular is the reference guide? many thanks.

  • Takeru Francis says:

    Hello. I have question regarding BIR 2316. Is it true that the hardcopy of BIR 2316 is mandatory to submit to the BIR nearest RDO even we are using eFPS? They say for certified true copy. But all I know is no need to submit the hardopy because we already filed the Alphalist 1604CF thru esubmission right? I need all your specific answer regarding to my questions. Thanks.

    • fullsuite_poaanq says:

      It’s best to call / visit your RDO and clarify that. Most of the time, different RDOs (and other cities) implement different rules.

  • Regine says:

    Hi ask ko lng if c employer ngbigay ng BIR 2316 ng walang tin no. Pero my tin no. At kumakaltas possible b sa tin no ko xa npasok???

  • Jessa says:

    Hi, I am employed to my current company right now for almost 3 years earning a minimum wage and I am resigning this feb. 28, 2017. My new employer asked me to submit BIR 2316 so I asked my current company for that but they told me that I have no record of BIR 2316 for my entire employment with them. I asked them why I dont have any record, they told me that I am not submitting to them any BIR forms since I’ve been employed. But the reason is they were not asking me in my entire stay at the company to submit any documents. What I am going to do to have a copy of BIR 2316? Thank you so much, I hope you can help me.

  • Jessa says:

    Hi, I am employed to my current company right now for almost 3 years earning a minimum wage and I am resigning this feb. 28, 2017. My new employer asked me to submit BIR 2316 so I asked my current company for that but they told me that I have no record of BIR 2316 for my entire employment with them. I asked them why I dont have any record, they told me that I am not submitting to them any BIR forms since I’ve been employed. But the reason is they were not asking me in my entire stay at the company to submit any documents. What should I do now, since my current company will no be able to release 2316 for me? Thank you so much, I hope you can help me.

  • Andi says:

    hi i just want to ask po. i am a contract of service employee in a government agency. i am requesting for BIR 2316 but then they said that they are not releasing a form 2316 to COS employee instead they gave me the BIR form 2306 & 2307. can i go directly to BIR to get a BIR Form 2316?

  • Dino says:

    What would be the case if I still did not yet receive my last 2316 from my previous employer since they release all form 2316 to all current and past employees every February? My current employer has already filed a form 2316 early this February which only considered salary and tax deductions from them, and did not consider my former employer’s 2316 as it is still not available. Will I have problems if my current employer files my 2316 with them without considering my previous employer’s 2316?

  • Ly M says:

    Hi. Just would like to inquire. If I have passport or driver’s license, can I use that instead of CTC as an attachment to my 2316?
    Thanks.
    Ly

  • amor says:

    Good morning! I am employed from may 2014 until february 2017 at COMPANY A, now I already resigned from this company and transfer to COMPANY B. They were asking me for BIR 2316 so I asked my previous employer regarding to that but they told me that they cannot release BIR 2316 since they did not submit my file to BIR on my whole service I rendered to COMPANY A. What I am going to do now, cause I can’t start working at my new job if I dont submit my 2316.

    Thank you so much,, your responce is highly appreciated

  • CT says:

    Hi. May I know if my boss is allowed to sign my ITR on my behalf prior to filing it? And is my BIR2316 considered a confidential document that only HR and myself can see it unless I give my consent to do so? Thanks.

  • June says:

    puro kaltas na kami sa gobyerno at magfa file ng ng ITR kelangan na nmn ng kaltas, di pa ba kayo naawa samin. Palitan nyo na ang form nyo isama nyo n lang sa kinakaltas samin at guminhawa namn kahit ung pagpunta lang sa munisipyo ma save nmin ung gastos dun. Nkakakainis na kasi e wala man lang improvement puro kayo kaltas kaltas wala nmn kayo gingawa para mapagaan ung buhay ng nagpapsweldo sa inyo

    • fullsuite_poaanq says:

      Thanks June. Might be best to direct that to the BIR themselves. You do realize we’re not the BIR nor any government agency, right? 🙂

  • nestor says:

    Hi, ask ko lang po,, nagrequest ako ng BIR 2316 sa employer ko , pero until now wala pa silang maibigay,, kailangan na kailngan kopo kasi un sa housing loan,, if ever po ba pede ba ankong direct pumunta sa bir? ako nalang po kukuha?

  • Zandy says:

    Sa previous employer lang po ba makukuha tong form na to?

  • rowena says:

    hi, is there any online site to ask if my tin is indicated a single parent/m1?

  • Vyper says:

    Question : How i can track if may employer contributes my tax. They didn’t issue us a 2316. Is it too late too file an ITR?

    • Vyper says:

      Is it possible for me to file it directly to BIR?

      • fullsuite_poaanq says:

        If you are registered as a self-employed individual or a mixed income, yes. If not, i.e. as a purely compensation earner, that might not be possible. Best to check with your registered BIR office.

  • donnell cardosa says:

    ask ko lang po paano po yun 2 years
    ako sa dati ko na company pero wala silang binigay na 2316 form nung nag resign ako sa kanila at ask ko lang din po kasi dati may tax ako pero inalis nila yung dati po ba na naihulog ko sa tax mababawe ko po ba? salamat po.

  • Mark Santos says:

    Hi Sir, ask ko lang, what if hindi updated yung TIN ko sa BIR, then nalaman ko na hindi pala kasama sa ang anak ko sa qualified dependents ko although nagpasa ako ng form 1905 pero sinasabi ng employer ko na nawawala daw yung form ko, after three years ko lang nalaman na ganun ng malaman ko na yung iba kong co-workers ay 75k ang tax exemptions at sa akin ay 50k lang kahit na pareho kami ng status na married with one dependent, magkakaroon pa kaya ako ng tax refund, may mahahabol pa kaya ako? Thanks in advance po.

  • gay says:

    ask ko lng po….c employer nagwithheld (1601e) for the rent, iba p b un iwithheld nya pra s mga employer nya who are minimum wage earners…and sa alphalist of employees, what if puro MWE’s required p b na ideclare sila? ilan number of employees po minimum sa alphalist…

  • Sarang says:

    Ask ko lang po, sino po b tlga need mgpass/ mgpareceive ng 2316 sa BIR? last year po ngpapareceive dn ako no need n dw ksi wala nmn dw po akong tax.

  • carlo says:

    Hi
    ask ko lng.

    what if the employer failed to file the income tax returns for the employee for substituted filing? can i file a complaint against the employer?

  • jeff says:

    i have a tax due, i ain’t got any tax refund last january, the worst is im tax due, i resigned to my previous employer last august 2016 and at the same time hired also that month to another employer.., is there a possibility that i will be tax due. pls help.

    • fullsuite_poaanq says:

      Please clarify the question. Are you asking or making a statement?

    • Eric Tandog says:

      Hi jeff,

      Yes, it is possible you have tax still due, due to fluctuating tax rate. Example: your tax rate for your first 2316 is at 25%, hence, it is highly possible that your tax withheld is lower. Being hired during August till December 2016 increases your compensation income, thus, may possibly increase your tax rate too, at 32%. Hence, consolidating your 2016 tax withheld, and comparing it to the possible tax due, then you will for sure be having tax still due.

  • mavs says:

    hi po nag check po ako online pero gusto ko lang din malaman if paano process?.. kasi nag lalakad po kasi ako ng tourist visa ko going to japan salamat po sa reply

  • Kae says:

    Hello what if i am self employed

    And started to file tax in 2017
    Will i also get form 2316 on jan 31 2018?

    Thanks!

    • fullsuite_poaanq says:

      Nope. It should be an income tax return. 1701 if my memory serves me right.

      But please check your TIN status first. It should be “mixed income” instead of “purely compensation”. Most likely, if you worked first as an employee, your status is the latter.

  • YEN says:

    HI. ASK KO LANG PO,

    WHAT IF WALANG TIN NUMBER SA ITR NA BINIGAY SAKIN?

  • Jano says:

    Hi. I work from January to July last year and my employer give me my whole tax income i incurred during those month when i resign. Now the problem is i don’t have a proof of 2316 to be shown on my new employer right now because my previous employer didnt included me in the filing of theie 2316.. My question is how can i resolve this problem? is it okay to request my 2316 from my employer even its not paid to the bir? What would be the remedy in this kind of situation.. Thank you so much for the reply.

    • fullsuite_poaanq says:

      Can you clarify further? You said your previous employer gave you back your tax income? What does that mean? From how i understood that, they didnt file your taxes and gave you the full salary without deductions. Is that correct?

    • Eric Tandog says:

      Jano, that was a tax refund because your income is lesser than the threshold that will subject you to income tax. Yes, you may ask for a 2316 from the previous employer even if it is negative or zero tax due. However, upon consolidation, that amount refunded will be added to the tax due for the whole year. For example, you have been refunded amounting to 2,000.00, expect that such amount is to be added on the year end adjustments of your current employer. If you have 30,000 pesos tax due and withheld for the current employer, it is possible to say that upon consolidation, it might be recomputed and will have an amount of 32,000 or more. Hence, you have tax still due.

      Tax refund = tax still due. That makes it zero upon year end.

      • Eric Tandog says:

        correction, you cannot ask for a 2316 if you have negative or zero tax due. However, you can ask for a 2316 if you have tax due but you get a refund at a certain amount.

  • Mics says:

    Hi. I just want to ask if an employee can request for his form 2316 from his current company if he was hired just last December and started paying for his taxes this January 2017. Is the form annually released? Or can it be requested any time given that deductions were already made since the start of this year? Thanks!

    • fullsuite_poaanq says:

      Yes you should be able to get it from your employer. They are required to submit that to the BIR within January. So yes, they should have it

    • Eric Tandog says:

      If you have been hired only on December, you cannot ask for a 2316 because you do not have effect on their withholding taxes. The amount taxed from you will fully be refunded, hence, you get zero tax due. Unless, you are being paid 83,525.00 per month and above.

  • DANA says:

    HI. I REALLY NEED HELP I HOPE SOMEONE CAN ANSWER MY QUESTIONS. I JUST GOT HIRED BY AN ONLINE SCHOOL AND WAS REQUIRED TO FILE ITR. I HAVE NO IDEA ON WHAT TO DO BECAUSE WHEN I HAD MY VERY FIRST JOB BACK IN 2015, (I WORKED FOR A BPO) THE COMPANY WAS THE ONE WHO MANAGED EVERYTHING FOR ITS EMPLOYEES. THEY JUST HAD ME FILL UP THE BIR FORMS I THINK AND THEN AFTER 3 MONTHS, I DIDNT GO BACK TO WORK BEC OF SOME DOMESTIC PROBLEMS. NOW MY QUESTION IS, WHAT DO I NEED TO DO FIRST IF I WANT TO FILE MY ITR? I JUST KNOW MY TIN THATS ALL. IS BIR GOING TO ASK ABOUT MY PREVIOUS WORK LAST 2015 TO BE ABLE TO FILE MY ITR? I DIDNT GET ANY CLEARANCE FROM MY BPO JOB, BUT AFTER THAT, I NEVER HAD ANY JOB FOR I BECOME A FULLTIME MOTHER. THANK YOU IN ADVANCE. GODBLESS

    • fullsuite_poaanq says:

      Short answer is you need to change your status from purely compensation earner to a mixed income earner. Only then will you be able to file your ITRs. You will, technically, become a freelancer who’s registered with the BIR. We have numerous articles on this topic here

  • iccc says:

    Hello! Would like to ask for your assitance. I was hired by my new employer last december 19 2016 but the effectivity of my resignation in my previous employer is on January 07, 2017. I was on terminal leave when I started working to my new employer. I don’t have any tax deductions for dec. 15-31 cut off for my new employer since I was not able to submit pa the BIR 2316 of fiscal year 2016. Do I need to file BIR 1700 for the december 19-31 period of BIR 2316 from my new employer? Or Pwede ko nalang ibigay yung BIR 2316 for the fiscal year2016 from my previous employer w/c is complete from Jan 01- Dec 31? Thank you!

  • Jane says:

    Hi Good Day,

    Can I ask for ideas with regards to my situation right now. I was employed back in Baguio until April2016. June2016, I started working in a BPO, in East Wood Quezon City. During that time, what they ask me to fill up is just the changing of RDO and updating info for my BIR. Recruitment team said, they will take care the actual processing of the change in RDO since mine was back in Baguio. I was not able to finish probationary period and lasted on the BPO until October2016. When I reapplied for another job last year, I started working December2016.

    My question is, how will I consolidate my 2316? Is it including 3 of my employees within the year? And what should I do if my RDO is still with the one in Baguio not here in Quezon City? And what will be the consequences if I cannot file my employers 2316 to consolidate it with form 1700?

    I hope you can help me. Thanks and Best Regards.

    • fullsuite_poaanq says:

      Generally, as employees, you don’t need to worry about consolidation of taxes paid. It is the employer’s job to do that. Normally when you transfer to a new job within the same year, you submit a 2316. That allows them to compute how much taxes you already paid. That’s how they adjust the taxes they get from you. That’s why those who switch companies have a higher likelihood of getting a tax refund or deficit.

      • Clear says:

        Hi. Same problem with Jane. Resigned in August2016 and got hired Dec2016. I was able to submit my 2316 from my previous employer to my current employer by Jan2017.
        Q1: Is it my current employer’s responsibility to consolidate and file my taxes for calendar year 2016?
        Q2: If yes, why have i not receive any copy of a consolidated 2316 from them which i am aware that would require my signature and ctc? Will my old 2316 from previous employer suffice?
        Q3: If no, it’s already May2017 and would like to know if I can still file a consolidated return as a sign of good faith in BIR and what would be possible repercussions (penalties)?

        Thanks.

        • fullsuite_poaanq says:

          Q1: better to ask them. Most companies, yes.
          Q2: Maybe (just maybe) they didnt start filing yet and would just start at january, so that’s why they didnt ask you for some stuff.
          Q3: only repercussion i can think of is penalty for late payment. But check first. It might be that your employer filed but didnt give / forgot to give you a copy.

  • Lyle says:

    Hi I just want to ask as well. i was a part time employee and was subject to withheld income. now upon the exiting the company they told me that i was not entitled to a 2316 since i was a part time employee. can I just get some clarification on this thank you.

  • Ara says:

    Hi! I really need help.
    2013 i had my first job and left at the same year (i worked there for 10 months to be exact). After that, i stopped working for more than 3 yrs and had a job just last march 2017. I left the company in the same month. Just yesterday, i got hired by a new company. One of the pre employment requirements is the bir 2316. However, i didn’t declare that i was employed a month ago. Just told them my last job was way back in 2013. Since they are asking for bir 2316, i don’t know what to do…. looking through my sss, pagibig, philhealth, sss – would they know i was employed just a month ago? What should i do regarding bir 2316? Can i submit the one from my employer last 2014? Don’t even have a copy of it. What would be the consequences should i not submit bir 2316? I believe my employer a month ago already updated my files on bir. PLEASE HELP.

  • Gina says:

    Hi! I just want to ask. I’ve been in Maternity leave last Nov 7, 2016 to January 7, 2017. since my husband is OFW, I add my new baby as my dependent so I have 2 dependents. Our admin & finance gave us a copy of our Certificate of Compensation and the name of my baby already indicate there. but in total exemption it was only P75k. My sister told me it must be 100k and i have over refund.
    Do I have tax refund for the last year 2016?

    • fullsuite_poaanq says:

      I’m not sure about if there are special laws for OFWs but acdg to our tax law, a qualified dependent allows you to deduct 25k up to 4. Personal deduction is at 50k. So yes, it has to be 100k, unless it wasn’t reported in 2016. Maybe that’s why. You have to check with your admin and finance.

      • GINA says:

        HI AGAIN. IN MY 2316 MY 2 SONS WAS INDICATED THERE AS MY QUALIFIED DEPENDENT BUT THEY ONLY DEDUCT 75K THAT SUPPOSED TO BE 100K. SO MEANING IT MUST BE MY EMPLOYER’S FAULT TO REPORT WRONG COMPUTATION OF 2316 IN BIR FOR THE YEAR 2016.
        IS THERE STILL ANY CHANCE TO HAVE REFUND FOR THAT?

        • fullsuite_poaanq says:

          Do you have other people in the company you can speak with? Might be best to bring it up higher. You might also want to try calling the BIR re this.

          PS: we are not lawyers nor does anything we say here can be considered any legal advice.

  • Isaac says:

    Do I need to file an ITR eventhough I already had 2316 from both former and current employers? This is proof that my tax has been paid already for both, and I submitted my 2316 from former employer to.my current employer for correct tax calculation.

    • fullsuite_poaanq says:

      Yes. Employees don’t need to do anything. Only companies and freelancers need to file their own returns.

  • Gerald says:

    Hi there, i just want to ask if what’s the meaning of 000-000-XXX-00 in my 2316? 000-000-XXX-000 (x)Secret
    Yung 000-00 nayan, yan na po ba yung talagang TIN ID ko or i need to register parin ng real TIN ID Card ?

  • Iana says:

    Hi I just want to ask on how to consolidate 2 BIR 2316 (1 from previous employer other 1 is from current employer)
    My current employer was not able to consolidate. I need it so I can submit my BIR 1700.
    Hope you can help me here.

  • Charlotte says:

    Hi. The thing is I wasn’t able to give my 2316 from previous employer to the new employer. So now I have to file BIR Form 1700. The problem is I need to change RDO from old to new employer but I haven’t done that yet. Question: Can I file my ITR to my old RDO where I’m currently registered for now since it’s already deadline for filing and then file for change of RDO afterwards? Hope you can help me with this. Thanks!

  • Arriane Joyce Trillado says:

    hello.. Good day!

    I hope that you could enlighten me with my concern.

    I was employed last Jan-April 2016, until I applied as a CONTRACTOR(home-based online tutor) at a new company last July 2016 and I got hired.

    The problem is, I did not know that I have to register my profession as self-employed, though the company is deducting 10% tax from my salary. I just registered this January 2017. Can I still file an ITR for the year 2016?

    I hope you could respond to my question.
    Thank you so much!

  • KOALABEAR says:

    Hi, I really need help.
    I have my 2613 from my previous employer (Jan to June). Now, I have my 2307 from my current employer (July to Dec). I need to file a 1701. Do I have to compute and file both or just the 2307? Thank you so much! 🙂

    • fullsuite_poaanq says:

      That’s a bit complicated. The first question is are you registered as a professional or sole proprietor? Because you can’t file a 1701 if you are not. 2316 is for a regular employee (purely compensation).

  • angel says:

    Hi, hope you could help me in my situation.

    I had 3 employers last year, in which my second employer returned to me a part of the tax withheld which I should return to the next company where I will work, my third employer.

    My third employer, however did deduct tax from me and then returned it by the end of the year 2016. Now, my third employer wants us to file BIR 1700 and pay on our own, but I don’t know if I am qualified to file it.

    Should I file it or not?

  • BRENDA IN-UYAY says:

    hi pls help how can i compute my quarterly 1701q if i have 2 branches?

  • Kat Berones says:

    Good morning. I resigned from PNP on February 28, 2017 and transferred to DepEd the next day. Now, Form 2316 is needed for my salary claim. Can I get Form 2316 from January to February 2017? thanks

  • Danny says:

    Sir,
    Can I request a copy of my 2316 (ITR) from the BIR office? According to my employer (Accounting dept.), all ITR were submitted already to the BIR? I need it for my housing loan.
    Where can I request if ever?

  • Che says:

    Hi. Got my TIN in 2016. But during 2014 & 2015, tax was already deducted from salary. What should I do?

  • Raymond says:

    Good day po Sir,

    Same question din po, pero iba lang po yung situation kasi po yung bago ko pong employer hiningan po kami ng 2316 sa previous employer para po maiconsolidate po nila, ang kaso po hindi po kasi naibigay agad sakin ng previous employer ko yung 2316 at sabi po ng bago kong pong employer na kailangan na ako na daw po ang magconsolidate at binigay po nila yung 2316 na galing po sa kanila, ngayon po naibigay naman po sakin ng previous employer yung 2316 kaso po nitong friday April 21, 2017 lang. Late filing napo, ano po ang pwede kong gawin? pwede parin po ba ifile kahit may fine at late na, or kailangan ko pong hantayin uli next year?

  • L says:

    I am registered as mixed income. Currently, I’m not practicing as a self-employed individual. I’m just employed in a hospital, I get 10% deductions every month. Do I still need to file my wage monthly in form 2551M or should I just file 0 income in 2551M since I haven’t issued any receipts and ask my employer for a 2316 next year for ITR filing like a normal employee together with my 1701?

    • fullsuite_poaanq says:

      Best to clarify that with the hospital – how you are treated. Our experience is that people treat consultants / contractors as employees. But in the eyes of the BIR, those have different tax implications.

      If you are a normal employee, your withholding tax (deductions) should be the same as other normal employees. If it’s 10% fixed, they are applying something different — more specifically they are treating you like a consultant.

      In return, they should have been issuing you 2307 as proof of that withholding tax.

      Again, best to clarify 🙂

  • Mhack says:

    I have my tin number already cause someone i know works in the bir and made me one but i have no tin id yet. my employer needs a form or document that indicates my tin. what form can i pass to my employer? (pre-employment)

  • SAM says:

    What if the 2316 provided by our previous employer was already given to our new company. But we decided to again transfer to a different company. Can we request a copy or duplicate of the 2316 from our previous employer of 2016 or we need to request it to our local BIR office?

  • DREI says:

    I RECENTLY GOT A JOB (MAY 2017) AND DIDNT DECLARE MY PREVIOUS EMPLOYER (ENDED SAME MONTH) . I WANT TO KNOW THE FOLLOWING.

    1. WILL I BE GETTING ANY PROBLEM IF I DIDNT DECLARE MY PREVIOUS EMPLOYER,?

    2. WHAT WILL I PRESENT FOR 2316?

    3. FOR 1905, WHAT RDO WILL I DECLARE IF I HAVE THE SAME RDO CODE? CAN I USE MY PREVIOUS RDO CODE (2016)?

    4. WILL MY CURRENT EMPLOYER KNOW THAT I HAVE PREVIOUS EMPLOYER THAT I DIDNT DECLARE?

  • DARIUS GONZALES says:

    IS IT STATED IN THE FORM 2316 YOUR INCOME TAX RETURN. IF THERE IS?

  • DENISE IYNNA ZABLAN says:

    HI I’M JUST GONNA ASK, I DO HAVE A TIN NUMBER BUT ON MY PREVIOUS COMPANY THEY ARE NOT DEDUCTING ANY TAX FROM ME SINCE I AM A CONTRACTUAL EMPLOYEE. IS IT POSSIBLE THAT I CAN GET A BIR 2316 FROM THEM?

    • fullsuite_poaanq says:

      Yes, but you might find the contents to be zero.

      That said, contractual or not, your income should be taxed and on their end they should be deducting that.

      It’s best to get legal advice or talk to the company’s HR directly.

  • jj says:

    HELLO, DAPAT PA BANG MAG FILE ANG BRANCH OFFICE NG 2550M?

  • April says:

    Hi,

    My new employer failed to consolidate my ITR. I was able to submit my previous 2316, started with the new company late last year. I called and asked for a stamped copy of my itr for visa purposes yesterday, and dun lang ako ininform na hindi daw pala naconsolidate yung tax ko and that I have to file it for myself. Question is, may penalty ba yun and if ever should I be liable for it?

    • fullsuite_poaanq says:

      What do you mean by did not consolidate? So meaning they filed your taxes but didn’t include the one for your previous employer?

      If that’s the case, you have remitted less than what you are supposed to. So, yes there will be a penalty for that since deadline has already lapsed.

      As for liability, yes and no. It’s best to discuss that with your employer. You can file but you can ask them to shoulder the penalty since it was their mistake.

      Disclaimer: this isn’t a legal advice. Please consult with a lawyer or an accountant or an HR professional to help you with this.

  • Bev says:

    Is it necessary that form 2316 will provide by the previous employer or should I go to the nearest branch of BIR to get this form.

  • Leah says:

    Hi goodafternoon po just wanna ask po . Recently im employed in japan and just finished my contract last march . Just got home last march din . Makakakuha po b ako ng form 2316 dto sa pinas although s abroad po aq employed recently . Gagamitin ko po sana sa visa application . Thank you po.

  • Christian Gania says:

    Hi! My previous employer gave me the 2316 Form hoping that I can see my TIN number there, but there isn’t, and they withheld my tax, should I go to BIR office or my previous company thanks.

    • fullsuite_poaanq says:

      Either one works. But the question here is why don’t you know your own TIN? That’s personal information that you’ll use throughout your professional life.

  • John says:

    Hello. I need help with Form 2316. I can’t get it from my previous employer. I was not able to render 30 days of service after I submitted my immediate resignation letter during my training. And because of non rendering of service, I need to pay them a very huge amount which at the moment I can’t afford. Currently I am hired and my new employer is asking for a BIR Form 2316. Since my BIR Form 2316 is held by my previous employer, can I get a copy directly from any BIR office?

  • Arlene Pereyra says:

    Hi, Goodmorning. Ask ko lang po kung pwede po ba kung direct na humingi ng ITR 2316 sa RDO ? Yung employer ko po kasi ayaw ako bigyan ng Copy kahit nung nagsign ako ng ITR walang copy na binigay saken. Requirement po kase sya dto sa present job ko. Salamat po.

    • fullsuite_poaanq says:

      We’re nOt sure if you can get one from the RDO. As far as we know, it’s mandatory for the company to issue you one. Feel free to ask the BIR

  • Unknown says:

    Hi! I just have a simple question. If I cannot go to my previous employer because it’s quite far from where I am now to request for 2316, can I go directly to BIR to ask for it?

    TIA

  • marie says:

    Hi! I just want to ask if I can ask for my ITR already? I’m new in the company, working for less than a year with them. I will be needing the ITR for my visa application. Please let me know. Thank you so much! 🙂

  • IERK says:

    Hi, here’s my dilemma, hindi po kasi ako nag render ng 2 months sa previous employer ko, i had a valid reason to go but they don’t want me to leave because of the contract and they want me to pay. Ang ginawa ko po is umalis pa rin ako. And ngayon im hired by my new employer. Pano po ba ko makakakuha ng 2316 without contacting my employer? Base po sa mga nabasa ko pwede ako magpasa ng 1700. From january to may. Is it really possible to file it by myself? THANK you so much po

  • Toni says:

    Hello. Kind inquiry lang po. The bank in which I had a home loan has asked us to submit BIR Form 2316 for their records’ update. Question: I am an OFW, do I need to get this? Or are there supposed to be other forms for an OFW? Thank you in advance for your response.

  • Bea says:

    Hi. I’ll be applying for a Korean Visa this August. Just want to ask lang po, does my Form 2316 need to be stamped? Nakuha ko from my company is walang stamp kasi alpha listing kami and inemail lang daw nila yung mga forms namin sa BIR.

  • Jo says:

    Please advise if I can request for ITR even if my income is below mininum. Need an ITR for visa/ business purpose. Thank you.

    • fullsuite_poaanq says:

      Yes you can. It’s mandatory for employers to give you a 2316 every january. That’s what you give for visa application.

  • kendal says:

    Hi, im currently hired from this company (march-current) mabibigyan na po ba ako ng form 2316? visa application po sana.

    • fullsuite_poaanq says:

      Ask the company. Normally the only rime they give a 2316 is when you leave and /or at the beginning of every year

  • Cha says:

    hi. I just want to know if it’s possible for us to get a breakdown of the total contributions we have for each employers we’ve had in the past. because the thing is I wasnt able to provide my tin number to my previous employer even though they consistently deducting my taxes from my salary and they even provided me with my 2316 after I resigned that has no tin number indicated on it.

  • irene says:

    hello! required bang may stamp yung form 2316? like the person above, nag-alpha listing din kasi samin.

  • JAMJAM says:

    HI. JUST WANNA ASK ABOUT SA TAX DEFICIT… I WAS RESIGNED BY MARCH AND GOT HIRED FROM ANOTHER COMPANY BY APRIL.. HOWEVER, MY PREVIOUS COMPANY (BPO) STILL COLLECTING A TAX DEFICIT FROM MY CURRENT ONE. WHY IS THAT?? IM GETTING LOW SALARY NOW BECAUSE OF TAX DEFICIT FROM MY PREVIOUS ONE AND HAD NO IDEA AT ALL… NEED HELP..

  • tony baradi says:

    I lost my BIR form 2316. Where else can I get a copy of it?

  • Annie Marcellana says:

    Hi! I just want to know if the designated box for the ‘NET TAXABLE INCOME’ found on BIR Form 2316 is meant to be blank??? If not, why was it left blank on my husband’s form 2316?? Thank you 😀

  • Joy says:

    Hi. I need clarification on this one. I am currently employed in this company and earning a minimum salary but with add’ntl allowance. When I saw my BIR FORM 2316, it was stated there that I don’t pay the withholding tax (maybe exempted since minimum salary earner) while in fact they do deduct withholding tax stated on my payslip. Is it really possible and legal?

  • Louise says:

    Hi, I just want to ask. I was employed from November to February. My previous employer gave me a copy of my 2316, however, the period of coverage was from November to December only. Do I need to ask from my previous employer another 2316 for January to February? Thanks a lot in advance.

    • fullsuite_poaanq says:

      Yes you can ask them for the January – February.

      You should have gotten the November -December last January. Then, for the period of January -February, it should have been given on the day you for your last compensation (back pay).

      • Louise says:

        Thanks a lot for the response. One last question.

        I was employed in company B from May-July 2017. The only 2316 I was able to provide to company B when I submitted my pre-employment requirements was the one from November-December 2016 only (as my first employer, company A wasn’t able to provide me with the January-February 2316).

        Question is, will there be any problem if the only 2316 I have provided to company B was November-December 2016 only?

        • fullsuite_poaanq says:

          The only implication there is that you will have less remitted taxes in 2017. What that means is at the end of the year, when you get your 2316, you’ll get less amount there since it’s assumed you didnt work for Jan to April. That’ll have an effect on loans/visa applications you’ll do next year since the total amount there would have missed 4 months.

  • TDCY says:

    GOOD DAY! LAST 2016 I AM HIRED UNDER A “CONTRACT OF SERVICE” THEN BY JANUARY2017 I WAS APPOINTED FOR A REGULAR POSITION. NAGFILE PO AKO NG ITR KO FOR 2016 LAST MARCH2017 (WHICH RESULTED TO A REFUND). ASK KO LANG PO SANA IF MAKECREDIT PA PO BA UNG REFUND KO FOR ITR2016 NGAYONG REGULAR EMPLOYEE NA PO AKO? SINCE YUNG PRESENT EMPLOYER KO NA PO UNG MAGFAFILE SKIN FOR 2017. KUNG PWEDE PO BANG UNG TAX KO FOR 2017 AY IDEDUCT PO YUNG REFUND KO SA ITR2016.

    • fullsuite_poaanq says:

      First, please dont write in all caps. Hard to read.

      Answering your questions:
      – normally if there are refunds, employer deducts less at the end so balance everything. So you get your refund. BIR normally does not give you back money.
      – ask the HR or accountant. They should know that better.

      • TDCY says:

        Is it possible po kaya na iallow ideduct ng present employer ko kahit po contract of service ung source of refund, given na no employer-employee relationship po that time? Hindi pa rin po kasi na’encounter ng accountant namin yung situation. Thank you very much. 🙂

  • ELLA says:

    hello po. my school ask to indicate my mother’s net taxable income in PART IV A no. 28 although she is a minimum wage earner and as stated there it is zero. My mother and I do not quite understand on what’s supposed to reply regarding the matter. Do we compute that for ourselves? If so how should we do it? Thank you po. A REPLY WILL BE HIGHLY APPRECIATED.:)

    • fullsuite_poaanq says:

      Please provide additional background.

      • Eugene says:

        Hello. I have the same problem since my school also asks for my mother’s net taxable compensation income (item 28) where it is stated that there is zero. My mom is a minimum wage earner whose basic salary is 481 pesos. Is it possible that the net taxable compensation income be zero? Thanks.

    • Referring to Item 28 of Part IV-A Net Taxable Compensation Income of the BIR Form 2316, if this is blank or zero (0) this means that there is no net income that is taxable, no taxes to pay, because the Gross Taxable Compensation Income (item 25) is deducted with the allowed exemptions (item 26), and further deducted with Premiums paid on Health (item 27).

      Gross Taxable Compensation Income (Item 25)
      – Exemptions (less) – Item 26
      – Premiums paid on health (less) – Item 27
      —————————-
      0 (Net Taxable Compensation Income)

      Further more Minimum wage earners are exempted from tax, but the company is still mandated to issue 2316.

      We hope we’ve answered your concerns.

  • Michael says:

    Hi po, ask ko lang po if ang isang employee na hindi walang deduction ng withholding tax dahil sa kanyang salary bracket na nasa minimum wage lang ay karapatdapat rin bang ma makatanggap ng Certificate of compensation payment or income tax withheld?

    • Full Suite Team says:

      Hello Michael, lahat ng empleyado dapat makatanggap ng BIR Form 2316 (Certificate of Compensation Payment), kahit nasa minimum wage bracket siya. Ibigsabihin, kahit may tax siya o wala, magbibigay pa rin dapat ang kompanya niya ng 2316.

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