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BIR 2316 ITR
 

BIR 2316 ITR

 

BIR 2316 ITR

 

    Manual

    • Paper: Long bond (US folio, 8.5in x 13in)
    • Copies: 2

    • Employers must issue the form to each employee on or before the 31st of January of the succeeding year in which payment was made.
    • File/submit to the BIR the duplicate copy, duly signed by both the employer and employee, not later than February 28 following the close of the calendar year.
    • Keep one copy for your own records.

    Online

    Login: https://efps.bir.gov.ph/home.html

 

    Substituted Filing: when the employer's annual return (Form 1604CF) may be considered as the “substitute” Income Tax Return (ITR, Form 1700) of employee if the employee signs the substitution filing.

    Qualifications for Substituted Filing:

    • Employee receives purely compensation income (regardless of amount) during the taxable year.
    • Employee receives income from a single employer in the Philippines during the taxable year.
    • The amount of tax due from the employee at the end of the year equals the amount of tax withheld by the employer.
    • If married, the employee's spouse also complies with all three (3) aforementioned conditions, or otherwise no income.
    • The employer files BIR Form No. 1604-CF.
    • Employee has BIR Form 2316 or BIR Form 2306 issued by his employer.

    Employers of (Minimum Wage Earner) MWEs are still required to issue BIR Form No. 2316 to the MWEs on or before January 31 of the following year.

 

    A certificate given to employees annually showing income, benefits and withholding taxes paid by the employee for the previous year.

 
    Due For period starting
  1. Tue, Mar 1, 2016 Thu, Jan 1, 2015
 
    Due For period starting
  1. Tue, Feb 28, 2017 Fri, Jan 1, 2016
 
    Due For period starting
  1. Wed, Feb 28, 2018 Sun, Jan 1, 2017
       

 
  • The name of the 2316 is "Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax Withheld".

  • The 2316 is a certificate given to employees annually showing income, benefits and withholding taxes paid by the employee for the previous year.

  • The 2316 has: - Employers must issue the form to each employee on or before the 31st of January of the succeeding year in which payment was made.

    • File/submit to the BIR the duplicate copy, duly signed by both the employer and employee, not later than February 28 following the close of the calendar year.
    • Keep one copy for your own records.
  • The 2316 must be issued to employees by the

  • The 2316 has

  • For the 2316, you must submit 2 copies.

 Notes:

Printed in portrait and in long bond (US Folio) size. Keep a copy for your own records.

  • If an employer will not give a copy of 2316 to their leaving employee, the employee can file a complaint in writing with the BIR branch which the employer is registered with or the branch who handles the particular area.






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