RMC No. 29-2024
This Circular is hereby issued to inform all concerned taxpayers that the deadline of submission of the BIR's copy of BIR Form No. 2316 is hereby extended from February 28, 2024 to March 31, 2024.
Further, the primary reason for the submission of copies of BIR Form No. 2316 without the signature of the concerned employee under Revenue Memorandum Circular (RMC) No. 18- 2021 was due to the limitations brought by the COVID-19 pandemic. In the light of the current circumstances, the same shall no longer be allowed, more particularly for those employees who are qualified for substituted filling.
