INSTRUCTIONS

BIR Form 2316 - Certificate of Compensation Payment/Tax Withheld

Kindly follow these instructions:

1. For employees under BDO, UB and NO-BDO Classification, access and download your soft
copy BIR Form 2316 from HRIS portal under Accounting > Accounting Files, as shown
below.

For employees under MBTC, the hard copy forms will be delivered and sent to you directly.
As such, ignore instruction no. 2.

2. Print 3 copies ( 1 for BIR, 1 for employer, 1 for employee) in long bond paper (8.5 x 13
inches).

3. If you are qualified for substituted filing (Employees qualified for substituted filing are those
who are receiving purely compensation income and has only one employer within the
calendar year of 2022) kindly sign the bottom part of the BIR form section no. 52 and 54 and
fill out the date signed as shown below.

4. If you are not qualified for the substituted filing, kindly sign the bottom part of the BIR form
section no. 52 only and fill out the date signed as shown below.
5. Kindly fill out the bottom part of Section 52. You may only use either of the following: (a)
community tax certificate, (b) passport, or (c) driver’s license. For Passport and driver’s
license, write N/A in the box under “Amount Paid, if CTC.” All other IDs are not considered
by the BIR, please refrain from using other IDs.

6. Submit the 3 duly accomplished hard copy BIR form 2316 to your respective Department or
directly to the Office of the Chief Accountant before February 15, 2023. For data privacy,
the BIR Form may be folded or enclosed in an envelope.