I{E,PUBI,IC OF ]-HE PHILIPPINES

DEIARTIvIENI' OF FINANCE
BUREAU OF I},ITERNAI, RE\.EI'{UE

QLrezon Citl'
September 30. 2019

R.EVEI{UE, MEMORAI{DUM CIRCULAR I{O. If-T - 2DIq

SUBJECT Circularizing the Availabilitv of Revised BIR Form No. 2316 [Certificate
of Compensation Payment/Tax Withheldl Januarr' 2018 (trNCS)

TO All Internal Revenue Officers, Employees, and Others Concerned

-lhis
Circular is herebl,issued to prescribe tire revised BIR Forrn No.2316 [Certificate of
Compensation Payrnent/Tax Withheld] January 201 8 (ENCS) hereto attached as Annex "A" which
was alrended due to the irnplementation of Republic Act (RA) No. 10963. aiso knou,rt as the Tax
Reforrn for Acceleration and Inclr-ision (TRAIN) Lau,. The revised certificate sirall be
acconrplished b),ernployer and issr,red to each errplol,ss receiving salaries. \,vages and other forrrs
of rernuneration indicating therein the total amount paid and tire taxes u,ithheld therefrorl during
the calendar )'ear.

All internal revenue officers. enrployees. and others concerned are herebl, enjoined to give
tiris Circr-riar as wicie a pLrbiicitl, as possibie.

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Cornmissioner oi internal Revenue

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RECORDS lv1GT.
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DIVISION BUREAU OF INTEIMITEVENUI
INTERNAL COMMilNICliTIONS
CIVISiSil ;