Filing/Submission of BIR Form 2316 for Calendar Year 2019 to the Bureau of Internal Revenue

February 19, 2020

OCA CIRCULAR NO. 62-2020

 

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 employer and 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 2019 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