Issuance of BIR Certifications

Every Employer or other person who is required to deduct and withheld the tax on compensation and fringe benefits shall furnish every employee from those compensation taxes have been withheld the Certificate of Income Tax Withheld on Compensation (BIR Form 2316) on or before January 31 of the succeeding year, or If his employment is terminated before the close of such calendar year, on the day on which payment of compensation is made.