Happy New Year! New years are exciting as they bring us hope and opportunity to plan, try, start and live new beginnings. Know more:
New years are exciting as they bring us hope and opportunity to plan, try, start and live new beginnings. For most of us, these are considered as the best times to improve on ourselves and become better persons. We leave the past behind and embrace a new direction.
The employer should furnish the employees their Certificate of Income Taxes Withheld on Compensation on or before January 31. This will provide the employee complete information on the total amount of income taxes withheld on his salaries and compensation. The BIR Form No. 2316 must also be submitted to the BIR on or before February 28.
In case of over-withholding of tax on compensation, the excess must be refunded to the employee not later than January 25. For the other types of withholding taxes, the taxpayer can claim for a refund with the BIR within two years from payment.
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