Circularizing the Availability of Revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS)

September 30, 2019 REVENUE MEMORANDUM CIRCULAR NO. 100-19 SUBJECT : Circularizing the Availability of Revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS) TO : All Internal Revenue Officers, Employees, and Others Concerned This Circular is hereby issued to prescribe the revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS) hereto attached as Annex "A" which was amended due to the implementation of Republic Act (RA) No. 10963, also known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law. The revised certificate shall be accomplished by employer and issued to each employee receiving salaries, wages and other forms of remuneration indicating therein the total amount paid and the taxes withheld therefrom during the calendar year. All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A BIR Form No. 2316 Certificate of Compensation Payment/Tax Withheld