Certificate of Income Tax Withheld on Compensation, BIR Form W-2

January 12, 1983 REVENUE MEMORANDUM CIRCULAR NO. 04-83 SUBJECT : Certificate of Income Tax Withheld on Compensation, BIR Form W-2 TO : All Internal Revenue Officers, Withholding Agents and Others Concerned In view of the numerous requests for permission either to use the old Statement of Taxes Withheld on Wages or the revised Certificate of Income Taxes Withheld on Compensation (BIR Form W-2) without the itemization of the regular and supplementary compensations, and this being the initial year of implementation of the withholding tax on compensation under the modified gross income taxation, withholding agents are hereby permitted either to use the old BIR Form W-2 or the new BIR Form W-2 without the need to itemize the regular and supplementary compensations. It is understood, however, that the permission is given only for statements or certificates for compensation paid for taxable year 1982. (SGD.) RUBEN B. ANCHETA Acting Commissioner