RMC No. 100-2019 — Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS) Digest | Full Text | BIR Form 2316
REPUBLIC OF THE PHILIPPINES
ht BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE
Quezon City September 30. 2019
REVENUE MEMORANDUM CIRCULAR NO. (5D - 2D/G
SUBJECT Circularizing the Availability of Revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS)
TO : All Internal Revenue Officers, Employees, and Others Concerned
Compensation Payment/Tax Withheld] January 2018 (ENCS) hereto attached as Annex "A" which This Circular is hereby issued to prescribe the revised BIR Form No. 2316 [Certificate of
was amended due to the implementation of Republic Act (RA) No. 10963. also known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law. The revised certificate shall be accomplished by employer and issued to each emplovee receiving salaries. wages and other forms of remuneration indicating therein the total amount paid and the taxes withheld therefrom during the calendar year.
this Circular as wide a publicity as possible. All internal revenue officers, employees, and others concerned are hereby enjoined to give
Aa
H-2 BUREAU OF INTERNALREVENUE ATN SEP.3 0. 2019 1:Sd"PM Ne Commissioner of Internal Revenue CAESAR R. DULAY 029185
ReCords Mgt. dIVIsIOn 1C21 V0 BUREAU OF INTERNAL REVENUE
INTERNAL COMMUNICATIONS DIVISION NLcsas
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