<blockquote rel="vhoythoy">Vetassess is asking me a proof of income for my old company in the Philippines for point test advice. Paano nyo po ba ginawa to? May records ba bir online? Thanks</blockquote>
Hi! Nagtanong ako sa BIR regarding diyan. Negative ang sakot. Kailangan sa employer siya kunin mismo. Ito ang exact reply sa akin ng BIR (matagal sila nag reply. After one month pa. Buti na contact na ako ng CO nun at di na ako hiningan ng additional documents)
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RN CC2012-1135973
Dear Sir:
Greetings! Thank you for communicating with the BIR Contact Center.
We regret to inform you that the BIR Contact Center has no direct access to any documents being asked for the reasons that we do not maintain any records of filed Forms in this Center. Please be informed that employers are required to provide to employees the BIR Form 2316 (Employer’s Certificate of Compensation Payment / Tax Witheld) pursuant to Section 83 of the 1997 Tax Code and Section 2.83.1 of Revenue Regulations (RR) 10-2008 respectively, which states as follows:
1997 Tax Code:
TITLE II
TAX ON INCOME
CHAPTER XIII - WITHHOLDING ON WAGES
SEC. 83. Statements and Returns. -
(A) Requirements. - Every employer required to deduct and withhold a tax shall furnish to each such employee in respect of his employment during the calendar year, on or before January thirty-first (31st) of the succeeding year, or if his employment is terminated before the close of such calendar year, on the same day of which the last payment of wages is made, a written statement confirming the wages paid by the employer to such employee during the calendar year, and the amount of tax deducted and withheld under this Chapter in respect of such wages. The statement required to be furnished by this Section in respect of any wage shall contain such other information, and shall be furnished at such other time and in such form as the Secretary of Finance, upon the recommendation of the Commissioner, may, by rules and regulation, prescribe.
RR 3-2002:
SECTION 2. Section 2.83.1 of Revenue Regulations 2-98 is hereby amended to read as follows:
"Section 2.83.1. Employees Withholding Statements (BIR Form No. 2316). - In general, every employer or other person who is required to deduct and withhold the tax on compensation including fringe benefits given to rank and file employees, shall furnish every employee from whose compensation taxes have been withheld the Certificate of Income Tax Withheld on Compensation (BIR Form No. 2316) on or before January 31 of the succeeding calendar year, or if employment is terminated before the close of such calendar year, on the day on which the last payment of compensation is made. Failure to furnish the same shall be a ground for the mandatory audit of payor's income tax liabilities (including withholding tax ) upon verified complaint of the payee.
xxx xxx xxx
If the BIR Form 2316 cannot be provided, you may submit a written request to the Revenue District Office (RDO) having jurisdiction over your employer’s address for verification of your tax remittances. This may be found from the alphabetical list attached to Form 1604CF (Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes) submitted by your employer to the RDO every January 31st of the following year.
The 1997 Tax Code and RR mentioned above are accessible from the BIR website under the Special Sites, Tax Code links and Issuances and Rulings, Revenue Regulations, 2008 links respectively.
For other inquiries, you may visit www.bir.gov.ph or call us at 981-8888. We appreciate your continued support.
Sincerely,
The BIR Contact Center Team
E-mail: contact_us@cctr.bir.gov.ph