Filing/Submission of BIR Form 2316 with the Bureau of Internal Revenue

March 5, 2014

OCA CIRCULAR NO. 33-14

 

Pursuant to the requirements of Revenue Regulations No. 11-2013 dated May 20, 2013 (Re: Filing/Submission of Hard Copy of the Certificate of Compensation Payment/Tax Withheld Covering Employees Who are Qualified for Substituted Filing, thereby Amending Revenue Regulations No. 2-98, as last Amended by Revenue Regulations No. 010-08), the Bureau of Internal Revenue 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 statement must be signed by both the employer and employee; and the duplicate copy thereof must be filed/submitted with the Bureau of Internal Revenue.

In view of the foregoing, hereto attached are copies of the BIR Form No. 2316 of judge/s and court personnel in your court. You are hereby directed to cause the distribution of the forms and have them signed by the concerned judge/s and court personnel. You are further directed to return to the Office of the Court Administrator through the Financial Management Office all signed BIR Form No. 2316 in your court within five (5) days from receipt of this Circular. Should there be officials or court personnel who are no longer in the service for any reason, the unsigned BIR Form No. 2316 must likewise be returned for monitoring and filing purposes.

Withholding of salaries and allowances shall be recommended for those who will fail to comply with the abovementioned directive. HASTCa

For strict compliance.

(SGD.) JOSE MIDAS P. MARQUEZCourt Administrator

ATTACHMENT

BIR Form No. 2316