REVENUE MEMORANDUM CIRCULAR NO. 100-2019 issued on September 30, 2019 circularizes the availability of the revised BIR Form No. 2316 (Certificate of Compensation Payment/ Tax Withheld) January 2018 (ENCS).
The revised certificate shall be accomplished by employer and issued to each employee receiving salaries, wages and other forms of remuneration indicating therein the total amount paid and the taxes withheld therefrom during the calendar year.