The Bureau of Internal Revenue (BIR) has required all employers to submit the duplicate copy of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) of their employees who are qualified for substituted filing to the BIR.
The issuance of the BIR Revenue Regulations (RR) 11-2013 now prescribing the mandatory submission of employers the duplicate copy of the BIR Form 2316 to the BIR not later than February 28 following the calendar year. Failure to submit/file BIR Form 2316 on or before February 28 following the close of the calendar year will merit a penalty of P1,000 for each BIR Form No. 2316 not filed WITHOUT any maximum threshold.
Moreover, two consecutive NONCOMPLIANCE of the submission including the failure to provide accurate information, failure to deduct, withhold, and remit withholding taxes shall be punished by a fine of not less than Ten Thousand Pesos (P10,000.00) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
Also, failure to furnish BIR Form 2316 shall be grounds for the mandatory audit of payor’s income tax liabilities (including withholding tax) upon verified complaint of the payee. Section 2.83 of Revenue Regulations No. (RR) 2-98, as amended, every employer is required to furnish its employees (including minimum wage earners) BIR Form 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 last payment of compensation is made.
Relevant Downloads:
GVA & Co., CPAs 
Does this mean we also have to submit hard copies of 2316 for MWEs as well?
Yes. You have to.
Thanks for answering.
Why does the BIR hate us so much?
BIR issued the ruling to protect the rights of the employees. Employers have to comply with this rule. 🙂
hi! is it really necessary to attached a community tax when filling your 2316 to BIR? thanks!
Not really.. Saang RDO po yan… Iba-iba na naman ang implementation ng Districts
We are under RDO 21A and we require all of our employee to submit or get their CTC prior to submission of the 2316.
I dont think so – there is a specific definition of substituted filing under RMC 1-2003 AND it specifically says that MWE are not qualified for substituted filing – however it requires issuance of Form 2316 to the MWE earner.
who are those qualified for substitute filing? when we make our alphalist it was indicated there no in the substitute filing, do we still have to submit a hard copy?
Basically, substituted filing are those who are employed in your company as of December 31. Those that was consolidated in one year.
need po ba lahat ng 2316 is may signature ng employee kapag finile?
Un fine na 1000 is it for the employer’s only? Does it also apply to individuals that will file there own 2316?
Employers lang. Ang empleyado nman di ngsusubmit ng 2316 eh. If ever gagawa ng ITR ang isang individual, BIR Form 1700 or 1701 ang gagamitin, af yung 2316 is just an attachment.
Thanks, sabi ksi ng employer ko ako magpass ng 2316 sa bir. I transferred company in the middle of the year.
If you have previous employer and was subsequently employed within the calendar year, and your income is from pure compensation only, you are qualified for the substituted filing and therefore the 2316 shall be submitted by your employer in accordance with the provisions of the above ruling.
Good evening po. What if nagwork ako for company A tapos nagresign ako last june. Hininingi ng company B ung 2316 ko for jan -june 2014. Sabi nung company A di daw makakapag bigay ang pwede lng is for 2013. Pwede ba un?
as an employee obligated ba ako mag bayad ng fine na 1000 sa employer ko? late daw na submit yung 2316 form eh tapos nanghinge cla lng 1000 para sa fine raw
Is required for all employees to sign the form 2316?
Paano po ba ang format pag nagpareceive? Gagawa pa rin ba kami ng cover page tapos naka-attach ang mga 2316? Then may receiving copy din po ba kami?
May transmittal form po sa ilalim ng post. You can accomplish the first page sa gamit ang letterhead ng company. Print two copies para sa receiving ng BIR and keep it as a very important document.
Thanks.
need po ba lahat ng isub2mit na 2316 may pin.. pno pag we have more than 400 employeess na wala.
Those employees under substituted filing lang po. Basically, they are your employees who were active as of December 31, 2013 and you have consolidated their income for the calendar year.
Those who resigned within the calendar year are not covered by the substituted filing.
Pwede po bang hindi na CTC or sedula gamitin na ID no. sa Form 2316?
Please follow the thread for more details. https://www.facebook.com/groups/43071636586/permalink/10151901572496587/
hello po can i ask po sa format nang transmital?
Please find it below my post
I think qualified for substituted filing are not just an employee as of December 31, 2013. Because there are requirements to become a qualified substituted filer, i thing 5 requisites. (RMC 1-2003)
Opo tama po.. There 5 criteria we have to meet before we can say that one employee is qualified for substituted filing. 🙂
Ang arrangement po ba ng submission of 2316 is per schedule or sama-sama na alphabetically?
How about kung wala pong TIN?
tatanggapin pa rin kaya ng BIR?
I resigned last November 2013, and until now, di ko pa nakukuha ang final pay ko sa isang sikat na kumpanya dahil sa clearance issue. Dahil dun, di nila ni-release yung 2316 ko, pwede ba yun? paano ang process sa ganon? Ano ang gagawin ko para ma-report yung na-withheld nila for the year 2013? Thank you.
Isumbong mo sa bir at dolr
Hindi ba ung maximum penalty is applicable for the first year of failure to submit ot late submission ng 2316? then after two consecutive years pa ung without maximum?thanks!
gud pm po, ask ko lang po i failed to submit copy of form 2316 on time dahil di po kami informed.. and i will submit it tomorrow. ano po ang penalty ? 1000 for each 2316 ?or penalty of 1000 only?
as an employee obligated ba ako mag bayad ng fine na 1000 sa employer ko? late daw na submit yung 2316 form eh tapos nanghinge cla lng 1000 para sa fine raw
Not dignified. Its absolutely a neglect of their responsibility to serve their employees. The penalty should not even be shouldered by the employees, it should be shouldered by the person responsible for the filing, the HR and the Acctg.
what if hindi po namin ifile ung 2316? can we file 1700?
i failed to submit my 2316. newly grad ako so di ko alam na may deadline yun, wla pa akong kamukang-muang sa mga bir basta alam ko ngbbyad ako ng tax and plus di ako nainform na need na isubmit. and di inaccept ng employer kasi daw late na. di na ba tlga pwede isubmit yun? and if ever ako din ba yung magbbyad ng 1k penalty?
How about tax refund? Ilang taon na po kame di nabibigyan ng refund. Posible po ba na “sakto” palagi ang computation ng accountant namin?
Pati po 2316 wala rin binibigay samin. San po ba kame pwede magreklamo?
Yearly o every calendar year po ba nagpafilr ng 2316? Wala po kame natatandaan na pinirmahan namin sa loob ng 5 years
sir hnd pa po ko nkakapasa ng form 2316 ko, sa rdo na po ba ko mg papasa with 1000 pesos for penalty?
Yung sample transmittal, is it came from Bureau of Internal Revenue? Anung RR or Annex? thank you!
Sabi sa RDO 25A – Plaridel Bulacan, ang Substituted Filers DAW ay yung TAXABLE lang?? yun lang daw ang irreceived nila.. is it true??
Hi. Is the “Total Amount of Taxes Withheld As adjusted” (item 31) in BIR Form 2316 equal to “Tax Due” (item 29), which is really the sum of tax from previous and present employer? I just got confused because in preparing the alphalist (attachment to BIR Form 1604CF), Tax Due as Adjusted is equal to the tax from present employer only. Thanks.
when po ang filing sa sec ng mga religious group?
I understand that penalty for late filing of BIR returns for sole proprietorship is only P200, is this correct? I failed to file my 1701Q on time, with a net loss result for that particular quarter. When i asked the BIR for the computation of penalty, he told me that it was P10,000, since they based it on gross sales, is this correct?
What if I am only earning, P4,800/month, do I need to accomplish the 2316 Form?
Hi, very glad found your post.
I have a question, do i need to file form 2316 or any form when i am exempted of paying taxes? im a minimum wage earner and have dependents, my company did not include me in the alphalist ever since.
Now, my salary increases and i am now eligible to pay some taxes which is just 38.88 pesos per month as per computation, so i am now included at the alphalist.
thanks!
my tanong po ako..kasi ngresign po ako sa work ko last May 30,2014. My tax po ako na 1400 .salary ko po is 13k….pero wala po binibigay na form sakin like yung form 2316 for 2 years..If possible po ba my makukuha pa po akong tax refund?
Regarding 2316,
1) Need ba na pirmahan yan ng mga employees? Kasi di yan pinagawa sa amin kung kailangan na Feb 28 na dapat ipasa. Walang binigay na document sa amin na ganyan.
2) Dapat ba may kopya kami as employee?
3) Diyan ba naka-base ang tax refunds? Kasi may nakuha naman kaming refunds.
Thank you sa sasagot.
Need mapirmahan ng employees. Isumbong nyo sa BIR para magmulta ng 25K
Hi! Bakit sa amin, ngayon lang binigay pero kasi ni-request ko ito kaya nagkaroon ako. Pero doon sa binigay sa akin, walang pirma ko at dapat ba yun ay may BIR stamp?
Matatawagan ba ang BIR para malaman kung may tax na pumasok sa kanila under my TIN?
Salamat.
Pano ho magsubong sa BIR? Pwede ba sa main office (BIR road sa quezon city) mag complain? Sang department kaya pwede? Wala kasi sa website nila.
Kulang ho kasi ang ibinigay na tax refund ng previous employer ko.
Yung december 2013 ko kasi na withholding tax ay hindi nila sinama sa computation.
Sabi nila nung 2013, yung december 2013 na income at withheld ay kasama na sa 2014 computation pero ng nagresign na ako this year, sinama nila ang 2014 income sa computation pero hindi pa rin kasama ang 2013-dec na withheld amount.
Pasalamat pa daw ako sa kanila kasi “pinababa” nila ang tax ko ng 2013. Pero ang nangyari ay tumaas pa nga 700 ang tax ko for combined 2013 at 2014 kasi mas malaki ang tax rate ko this 2014.
error in 1st paragraph:
revised:
Sabi nila nung binigay nila ang 2316form for 2013, hindi daw kasama ang mga income at withheld noong 2013dec1-31, sa 2014-2316form na daw i-de-declare yon.
Pero ng nagresign na ako this year, sinama nila ang 2013dec1-31 na income ko sa 2316form(for2014) computation pero hindi pa rin nila sinama ang 2013-dec na withheld amount. Kulang tuloy ang tax refund ko.
Hi good day
pwede po ba ako makakuha ng copy ng ITR 2316 sa BIR RDO???? di po kasi ako binibigyan ng employer ko at kung pwede po panu po ung process thanks in advance
Hi po, puwede po ba ako ulit humingi ng 2316 ko from my previous employer? nadale po kasi ng baha kaya hindi na recognizable at punit punit na.
Hi!
For my scholarship purpose, my father is a barangay kagawad po and BIR Caloocan told me to file his 2316, Barangay po ba ang employer? and lahat po ba kelangan sagutan?
Thank you!
Good evening po. What if nagwork ako for company A tapos nagresign ako last june. Hininingi ng company B ung 2316 ko for jan -june 2014. Sabi nung company A di daw makakapag bigay ang pwede lng is for 2013. Pwede ba un?
Good day. I have the same concern as Erika. My previous company won’t provide me with my BIR form 2316 and I badly need to submit it to my new employer to be able to update my tax status as well as annualize my tax later this year so as not to be tagged as “zero”. Do I have the right to demand the said form from my previous employer? If I won’t be able to provide it, I’ll have to consolidate everything and that means having to pay again what I’ve already paid. Please do help me, thank you.
Sir, I ask my employer (rbss) to give me copy of 2316, and they said that they can’t give me a copy today (Aug.12.2014) cause they didn’t file 2316 quarterly. They file 2316 every year. I didn’t go to office to work since my employer did not give me my whole salary for the cut off of end of July 2014.
Yung natanggap ko po na 2316 last year 2013 nakalagay po dun na may natanggap along php9,000 na bonus Pero ung totoo ay php5,000 mahigit lang ang natanggap ko. Anong website ba ng bir yung pede pagsumbungan ng mga ganitong panloloko ng mga employer?
ask ko lang ano po puwede gawin if di nagoa-file ng itr ang company kaya walang deductions and mga employer? Bukod sa less than minimum pa ang na-rereceive na daily compensation. Eh kailangan po sana ng Cert. of exemption from filing itr kasi mag-aapply ang anak ng scholarsip at requirement ang cert of exemption from BIR.
what if di nagsubmit ng 2316 from previous employer for the annualization?
Im payroll po in a company. ask ko po what if the employee did not submit 2316 from her previous employer tpos nag file po sya ng resignation. paano ko po iccompute ang final pay di ko na po ba isasama yung previous employer nya? ano po yung dapat gawin?
Ask ko lang po what if the employee did not submit 2316 from their previews employer how will this affect the annualization.
How does one verify if his/her ITR is valid or not?
gusto ko kumuha ng 2316 form para maka fill-up na ako.
need din ba i.submit ang mga 2316 ng resigned na?
I’m resigning to Company A on Oct 17 and will start with Company B on Oct 20 however, I signed a waiver with Company B that if I don’t pass the BIR form 2316 from Company A on or before Oct 30 they will not be liable to file it on my behalf. In the event that I do not submit my 2316 to Company B by Oct 30 then I will be the one to file my 2316 hence, kindly refer to my question as follows:
1. When should I file the 2316? Can I file as early as Jan 2014 or should it be by Feb 28?
2. How do I file the 2316?
3. Since the 2316 that I will be filing is not for one year (but only for Jan-Oct 2014) will the BIR agent look for my Oct-Dec 2014 Form 2316 on the spot?
Thanks in advance sir!
I have Tin no. when i was single but I forgot my Tin No. now i’m married do i need to get another one?? what can i do?
Thanks!
..almost same concern as above.. i resign from Employer A effective May31..started new work to Employer B nung June 2..Emp.A said that they’l send my 2316 after 2mos..my co-worker came from d same employer already received her 2316 via email..we left d company exactly d same date.. i followed-up mine abt 5x perhaps..but until now..i still don’t have it.. my questions are:
a. are there any documents aside from 2316 dat i can submit to Emp.B to update my currently Z status to S??
b. if not..which right website can i make complaints for Emp.A’s doings??