REVENUE REGULATIONS NO. 19-2002 issued on November 25, 2002 amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax Return (ITR) of employees. Employees who are receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld are no longer required to file ITR (BIR Form No. 1700) since BIR Form No. 1604-CF filed by their employer with the BIR is considered a substitute ITR. The Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316- version October 2002 or any later version) shall contain a certification to the effect that the employer’s filing of BIR Form No. 1604-CF shall be considered as a substituted filing of the employee’s ITR to the extent that the amount of compensation and tax withheld appearing in BIR Form No. 1604-CF is consistent with the corresponding amounts indicated in BIR Form 2316. It shall be signed by both the employee and the employer attesting to the fact that the information stated therein has been verified and is true and correct to the best of their knowledge. If the employee is not qualified for substituted filing, said certification should not be signed by both the employer and the employee. In which case, BIR Form No. 2316 shall be attached to the employee’s ITR (BIR form No. 1700) to be filed with the BIR on or before April 15 of the following year.