Filing/Submission of BIR Form 2316 for Calendar Year 2018 to the Bureau of Internal Revenue
OCA Circular No. 23-2019 outlines the requirements for the filing and submission of BIR Form 2316 for the calendar year 2018 by judges and court personnel in the Philippines. Employers must provide each employee with an original signed copy of the form, which must then be submitted in duplicate to the Bureau of Internal Revenue (BIR). Courts are instructed to distribute the forms, collect signatures, and return the signed duplicates to the Office of the Court Administrator within five days. Additionally, any unsigned forms from personnel who have left the court must also be returned, and non-compliance may result in salary withholding. This directive aims to ensure proper tax documentation and compliance with revenue regulations.
February 14, 2019
OCA CIRCULAR NO. 23-2019
| TO | : | All Executive Judges/Presiding Judges and Clerks of Courts of the Regional Trial Courts, Metropolitan Trial Courts, Municipal Trial Court in Cities, Municipal Trial Courts, Municipal Circuit Trial Courts, Shari'a District Courts, Shari'a Circuit Courts and Family Courts |
| SUBJECT | : | Filing/Submission of BIR Form 2316 for Calendar Year 2018 to the Bureau of Internal Revenue |
Pursuant to Revenue Regulations No. 11-2013 dated May 20, 2013 (Re: Filing/Submission of Hard Copy of the Certificate of Compensation Payment/Tax Withheld [BIR Form 2316] Covering Employees Who are Qualified for Substituted Filing, thereby Amending Revenue Regulations [RR] No. 2-98, as last amended by RR No. 010-08), the Bureau of Internal Revenue (BIR) now requires that for cases covered by substituted filing, the employer shall furnish each employee with the original copy of BIR Form No. 2316. The Form must be signed by both the employerand employee and the duplicate copy thereof must be filed/submitted to the BIR.
In view of the foregoing BIR requirement, attached are copies (both ORIGINAL and DUPLICATE) of the BIR Form No. 2316 for Calendar Year 2018 and its corresponding CONTROL LIST. You are DIRECTED to cause the distribution of the forms among the judges and court personnel in your respective courts and have both the original and duplicate copies of BIR Form 2316 signed by the concerned judge/s and court personnel. You are FURTHER DIRECTED to return, with a covering letter to the Office of the Court Administrator (OCA) through the Financial Management Office (FMO), all SIGNED DUPLICATE COPIES of BIR Form No. 2316 in your court as well as the Control List duly signed by the recipients of the forms in the same order these were received by your court within five (5) days from receipt of this Circular.
The original copy of BIR Form 2316 should not be returned and shall be retained by the judge and court personnel concerned for their personal record. ONLY the duplicate copies of BIR Form 2316 shall be returned to the OCA. Consequently, any request for re-issuance of another copy of BIR Form No. 2316 shall no longer be granted. In case of a multi-sala court, the Control List and the signed duplicate forms shall be transmitted collectively which should include all courts and offices under the jurisdiction of the multi-sala court. Piecemeal transmittals shall not be accepted. Should there be officials or court personnel who are no longer in your court, the unsigned BIR Form No. 2316 must likewise be returned to the OCA through the FMO, for monitoring and filing purposes, indicating in the transmittal letter the reason/s for their severance from the service.
Withholding of salaries and allowances shall be recommended for those who fail to comply with the abovementioned directives.
For strict compliance.
(SGD.) JOSE MIDAS P. MARQUEZCourt Administrator
ATTACHMENT
Certificate of Compensation Payment/Tax Withheld