Bir Form 2316 – Fill Out and Use This PDF

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Bir Form 2316 – Fill Out and Use This PDF

The Bureau of Internal Revenue (BIR) Form No. 2316 is a certificate that outlines an individual's compensation payments and tax withheld in the Philippines. It serves a multitude of purposes, including acting as proof of income and tax payment, and is essential for employees who have received their income from a single employer within a calendar year. For anyone navigating their tax responsibilities, understanding and accurately filling out this form is crucial.

To get started with filling out your BIR Form No. 2316 accurately and to comply with your tax obligations, click the button below.

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Bir Form 2316 PDF Details

The BIR Form No. 2316, a cornerstone document in the Philippines' tax system, plays a pivotal role in both employer and employee tax processes. Issued by the Bureau of Internal Revenue (BIR), this certificate outlines the details of compensation payment and taxes withheld from an employee within a given tax year. Designed to cover various compensations, regardless of tax status—be it taxed or tax-exempt—this form encapsulates an array of essential data. From personal information, employer details, to the extensive breakdown of taxable and non-taxable income, the 2316 form is comprehensive. It caters to individuals receiving compensation falling under or over the prescribed tax-free threshold, including benefits like the 13th-month pay and other bonuses, which are subject to specific tax exemptions. Furthermore, it doubles as a substitute filing for income tax returns for those qualified, underlining its significance in simplifying the annual tax filing procedure. The form requires careful attention to accuracy and honesty, underscored by the declaration section, which must be verified under penalty of perjury, ensuring compliance with Philippine tax laws and the Data Privacy Act of 2012. With its introduction in January 2018, the latest version further aligns with current regulations, making it a critical document for both employees and employers in the Philippines.

Question	Answer
Form Name	Bir Form 2316
Form Length	1 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	15 sec
Other names	2316 bir form, itr 2316 form, bir form 2316, bir 2316 form

Republic of the Philippines

For BIR

BCS/

Department of Finance

Use Only

Item:

Bureau of Internal Revenue

BIR Form No.

Certificate of Compensation

2316

Payment/Tax Withheld

January 2018 (ENCS)

For Compensation Payment With or Without Tax Withheld

2316 01/18ENCS

Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Year

2 For the Period

(YYYY)

From (MM/DD)

To (MM/DD)

Part I - Employee Information

Part IV-B Details of Compensation Income & Tax Withheld from Present Employer

3	TIN			A. NON-TAXABLE/EXEMPT COMPENSATION INCOME	Amount
	-	-	-	A. NON-TAXABLE/EXEMPT COMPENSATION INCOME	Amount

Employee's Name (Last Name, First Name, Middle Name)

5 RDO Code

27 Basic Salary (including the exempt P250,000 & below)

or the Statutory Minimum Wage of the MWE

Holiday Pay (MWE)

6 Registered Address

6A ZIP Code

Overtime Pay (MWE)

6B Local Home Address

6C ZIP Code

Night Shift Differential (MWE)

6D Foreign Address

Hazard Pay (MWE)

13th Month Pay and Other Benefits

Date of Birth (MM/DD/YYYY)

8 Contact Number

(maximum of P90,000)

De Minimis Benefits

Statutory Minimum Wage rate per day

34 SSS, GSIS, PHIC & PAG-IBIG Contributions

and Union Dues (Employee share only)

Statutory Minimum Wage rate per month

Salaries and Other Forms of Compensation

Minimum Wage Earner (MWE) whose compensation is exempt from

withholding tax and not subject to income tax

Total Non-Taxable/Exempt Compensation

Part II - Employer Information (PRESENT)

Income (Sum of Items 27 to 35)

12	TIN			B. TAXABLE COMPENSATION INCOME REGULAR
	-	-	-	B. TAXABLE COMPENSATION INCOME REGULAR

				39	Transportation
15	Type of Employer	Main Employer	Secondary Employer
		Main Employer	Secondary Employer
	Part III - Employer Information (PREVIOUS)			40	Cost of Living Allowance (COLA)
	Part III - Employer Information (PREVIOUS)
16	TIN			41 Fixed Housing Allowance
	-	-	-	41 Fixed Housing Allowance
17 Employer's Name				42	Others (specify)
					42A

18 Registered Address

18A ZIP Code

42B

SUPPLEMENTARY

Part IVA - Summary

Commission

Gross Compensation Income from Present

Employer (Sum of Items 36 and 50)

Profit Sharing

Less: Total Non-Taxable/Exempt Compensation

Income from Present Employer (From Item 36)

Fees Including Director's Fees

Taxable Compensation Income from Present

Employer (Item 19 Less Item 20) (From Item 50)

Taxable 13th Month Benefits

Add: Taxable Compensation Income from

Previous Employer, if applicable

Hazard Pay

Gross Taxable Compensation Income

(Sum of Items 21 and 22)

Overtime Pay

Tax Due

49 Others (specify)

Amount of Taxes Withheld

49A

25A Present Employer

25B Previous Employer, if applicable

49B

Total Taxable Compensation Income

Total Amount of Taxes Withheld as adjusted

(Sum of Items 25A and 25B)

(Sum of Items 37 to 49B)

I/We declare, under the penalties of perjury that this certificate has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Date Signed

Present Employer/Authorized Agent Signature over Printed Name

NFORME:

Date Signed

Employee Signature over Printed Name

Amount paid, if CTC

CTC/Valid ID No.

Place of

Date Issued

of Employee

Issue

To be accomplished under substituted filing

I declare, under the penalties of perjury that the information herein stated are

I declare, under the penalties of perjury that I am qualified under substituted filing of Income Tax Return

reported under BIR Form No. 1604-C which has been filed with the Bureau of

(BIR Form No. 1700), since I received purely compensation income from only one employer in the Philippines

Internal Revenue.

for the calendar year; that taxes have been correctly withheld by my employer (tax due equals tax withheld); that

the BIR Form No. 1604-C filed by my employer to the BIR shall constitute as my income tax return; and that BIR

Form No. 2316 shall serve the same purpose as if BIR Form No. 1700 has been filed pursuant to the provisions

of Revenue Regulations (RR) No. 3-2002, as amended.

Present Employer/Authorized Agent Signature over Printed Name

(Head of Accounting/Human Resource or Authorized Representative)

Employee Signature over Printed Name

*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

13 Employer's Name

Basic Salary

Basic Salary

Representation

14 Registered Address

14A ZIP Code

14 Registered Address

14A ZIP Code