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BIR Form No. 2316 Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx Withheld

A BIR Certificate to be accomplished and issued to each employee receiving salaries, wages and other forms or remuneration by each employer indicating therein the total amount paid and the taxes withheld therefrom during the calendar year.This Certificate in turn should be attached to the Annual Income Tax Return (BIR Form 1700 - for individuals receiving purely compensation income, or BIR Form 1701 for individuals with mixed income).

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Certificate of Compensation
Payment/Tax Withheld

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

2316
July 2008 (ENCS)

For Compensation Payment With or Without Tax Withheld
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1

BIR Form No.

2

For the Year
( YYYY )
Part I
Employee Information
3 Taxpayer
Identification No.
4 Employee's Name (Last Name, First Name, Middle Name)

For the Period
From (MM/DD)
To (MM/DD)
Details of Compensation Income and Tax Withheld from Present Employer
Part IV-B
Amount
A. NON-TAXABLE/EXEMPT COMPENSATION INCOME
5 RDO Code
32 Basic Salary/
Statutory Minimum Wage

6 Registered Address

6A Zip Code

6B Local Home Address

32

6C Zip Code

Minimum Wage Earner (MWE)

33 Holiday Pay (MWE)
34 Overtime Pay (MWE)

7 Date of Birth (MM/DD/YYYY)

8 Telephone Number

9 Exemption Status
Single

35 Night Shift Differential (MWE)

35

36 Hazard Pay (MWE)

36
37

38 De Minimis Benefits

38

39 SSS, GSIS, PHIC & Pag-ibig
Contributions, & Union Dues

6E Zip Code

34

37 13th Month Pay
and Other Benefits

6D Foreign Address

33

39

Married

9A Is the wife claiming the additional exemption for qualified dependent children?

Yes
10 Name of Qualified Dependent Children

No
11 Date of Birth (MM/DD/YYYY)

(Employee share only)

12 Statutory Minimum Wage rate per day
13 Statutory Minimum Wage rate per month

40 Salaries & Other Forms of
Compensation

13

Minimum Wage Earner whose compensation is exempt from
withholding tax and not subject to income tax
Part II
Employer Information (Present)
15 Taxpayer
Identification No.
16 Employer's Name

40

41 Total Non-Taxable/Exempt
Compensation Income

12

41

14

B. TAXABLE COMPENSATION INCOME
REGULAR
42 Basic Salary

42

43 Representation

43

44 Transportation

44

45 Cost of Living Allowance

45

46 Fixed Housing Allowance

46

47 Others (Specify)
47A

47A

47B

47B

SUPPLEMENTARY
48 Commission

48

49 Profit Sharing

49

50 Fees Including Director's
Fees

50

51 Taxable 13th Month Pay
and Other Benefits

51

52 Hazard Pay

52

28

53 Overtime Pay

53

29

54 Others (Specify)

17 Registered Address

17A Zip Code

Main Employer
Secondary Employer
Part III
Employer Information (Previous)
18 Taxpayer
Identification No.
19 Employer's Name

20 Registered Address

20A Zip Code

Part IV-A
21 Gross Compensation Income from

Summary
21

Present Employer (Item 41 plus Item 55)

22 Less: Total Non-Taxable/

22

Exempt (Item 41)

23 Taxable Compensation Income

23

from Present Employer (Item 55)

24 Add: Taxable Compensation
Income from Previous Employer
25 Gross Taxable
Compensation Income
26 Less: Total Exemptions

24

27 Less: Premium Paid on Health

27

25
26

and/or Hospital Insurance (If applicable)

28 Net Taxable
Compensation Income
29 Tax Due
30 Amount of Taxes Withheld
30A Present Employer

30A

30B Previous Employer

30B

54A

54B
31 Total Amount of Taxes Withheld
As adjusted

54A

54B

55 Total Taxable Compensation
Income

31

55

We declare, under the penalties of perjury, that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct
pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
Date Signed
56
Present Employer/ Authorized Agent Signature Over Printed Name

CONFORME:
57
CTC No.
of Employee

Date Signed
Employee Signature Over Printed Name
Place of Issue

Amount Paid
Date of Issue

To be accomplished under substituted filing
I declare, under the penalties of perjury, that the information herein stated are reported
under BIR Form No. 1604CF which has been filed with the Bureau of Internal Revenue.

58
Present Employer/ Authorized Agent Signature Over Printed Name
(Head of Accounting/ Human Resource or Authorized Representative)

I declare,under the penalties of perjury that I am qualified under substituted filing of
Income Tax Returns(BIR Form No. 1700), since I received purely compensation income
from only one employer in the Phils. for the calendar year; that taxes have been
correctly withheld by my employer (tax due equals tax withheld); that the BIR Form
No. 1604CF filed by my employer to the BIR shall constitute as my income tax return;
and that BIR Form No. 2316 shall serve the same purpose as if BIR Form No. 1700
had been filed pursuant to the provisions of RR No. 3-2002, as amended.

59
Employee Signature Over Printed Name
 
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