BIR issues clarificatory guidelines on certain issues concerning the submission of BIR 2316

The Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular No. 24-2019 to clarify certain issues concerning the submission of BIR 2316.

Clarifications: On the Submission of BIR 2316

The provisions of Section 12 under RR No. 11-2018, amending Section 2.83.1 of RR No. 2-98, did not amend the pertinent provisions of RR No. 2-2015.

The provisions of Section 12 of RR No. 11-2018 prescribe the manner of distribution of duly accomplished three (3) copies of BIR Form No. 2316.

On the other hand, the provisions of RR No. 2-2015 prescribe the manner of submission of the duplicate original copy of BIR Form No. 2316 to the BIR Office.

Hence, RR No. 11-2018 did not re-introduce the submission of the said form in physical or hard duplicate original copies by employers to the BIR Office, in so far as the concerned taxpayers duly registered under the Large Taxpayers (LT) Service, or other non-LT registered taxpayers who opted to submit thru the Digital Versatile Disk (DVD) prescribed under RR No. 2- 2015.

The Universal Storage Bus (USB) memory stick or other similar storage devices may be used in the absence or unavailability of the DVDs provided that the scanned copies of the said forms shall be made in an uneditable format.

The deadline of submission of the original duplicate copy of BIR 2316, together with the uneditable soft copies of the same, stored in a DVD or USB, is February 28 of every year, unless scheduled by the BIR on a different date.

[Click here to download Full Text of RMC No. 24-2019]