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RMC No. 100-2019: Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS)

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Summary

RMC No. 100-2019, issued September 30, 2019, announces that the revised BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld), January 2018 (ENCS), is available.

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Key points

  1. Who fills it out. The employer accomplishes the revised certificate.
  2. Who receives it. Each employee receiving salaries, wages and other forms of remuneration gets one. It shows the total amount paid and the taxes withheld during the calendar year.

Who is affected

  • Employers
  • Employees receiving salaries, wages and other remuneration

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.