q BIR 2316 — Salary taxes summary certificate | Accountants & Bookkeepers Philippines

BIR 2316 — Salary taxes summary certificate

2014 Submit dates

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    Submit by For the period starting
  1. Monday, 3 February 2014 Tuesday, 1 January 2013

BIR 2316 — Quick facts


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BIR 2316 — Answers to your questions

1. What is the name of the 2316?

  • The name of the 2316 is "Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax Withheld".

2. What is the purpose of the 2316?

  • The 2316 is a certificate given to employees annually showing income and withholding tax paid by an employee with the total taxes withheld and remitted during for the last the year.

3. How do you submit the 2316?

  • The 2316 has:
    1. No submission to BIR, instead it is given to each employee.
    2. Keep one copy for your own records.

4. When is the due date to submit the 2316?

  • The 2316 must be issued to employees by the 31st of January of the following year or for any leaving employees, it must be issued on their leaving or final pay appointment.

5. When is the payment due for the 2316?

  • The 2316 has no payment due.

6. How many copies do you need to submit for the 2316?

  • For the 2316, you must submit 2 copies.

 Notes: Printed in portrait and in long bond (US Folio) size. Keep a copy for your own records.

7. What should a leaving employee do if an employer will not give a copy of their 2316?

  • If an employer will not give a copy of 2316 to their leaving employee, the employee can file a complaint in writing with the BIR branch which the employer is registered with or the branch who handles the particular area.