RMC No. 24-2019: Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return

Key points

1. No hard copy Form 2316. RR No. 11-2018 did not bring back submission of physical or hard duplicate original copies of BIR Form No. 2316 for Large Taxpayer Service registrants and other taxpayers who opted to submit through the DVD prescribed under RR No. 2-2015.
2. USB alternative. A USB memory stick or similar storage device may be used if DVDs are unavailable, provided the scanned copies are in uneditable format.
3. List format for more than 18 employees. The Annex F table of RR No. 11-2018 fits only employers with eighteen (18) or fewer employees. If extra pages or a separate list are attached, the Certification must refer to them, and the certifying employer or authorized representative signs the bottom of every attached page.
4. Notarization. An un-notarized certified list may be allowed if all pages attached to the Certification are signed by the certifying employer or authorized representative.

Who is affected

• Employers submitting BIR Form No. 2316
• Large Taxpayer Service registrants
• Employers certifying lists for substituted filing