BIR Form 2316 of employees qualified for substituted filing shall still be accepted by the BIR even without employee signature

BIR Form 2316 of employees qualified for substituted filing shall still be accepted by the BIR even without employee signature

(BIR Advisory issued on January 17, 2022)

This Tax Alert is issued to inform all concerned taxpayers of the relaxed rules on the submission of Certificate of Compensation Payment/ Tax Withheld for Compensation Payment With or Without Tax Withheld (BIR Form No. 2316).

In 2021, the BIR issued RMC No. 18-2021 which allowed the submission of BIR Form 2316 without the signature of the concerned employee, provided that the certificates are duly signed by the authorized representative of the taxpayer-employer.

As advised by the BIR, such relaxed rule on the acceptance of BIR Form 2316 is still allowed