How to Check Personal Tax Contributions in the Philippines

How to Check Personal Tax Contributions in the Philippines

A practical legal guide for individuals (employees, freelancers, sole proprietors, and mixed-income earners).

This article explains how to see what you’ve actually paid (or what was withheld for you), how to verify and reconcile those amounts, and what to do if something looks wrong. It covers BIR taxes and the commonly confused but separate mandatory government contributions (SSS, PhilHealth, Pag-IBIG). It’s general information, not legal advice.

1) What “personal tax contributions” really means

In everyday use, people bundle three different things:

  1. National taxes paid to the Bureau of Internal Revenue (BIR)

    • Primarily income tax (on compensation and/or business/professional income)
    • Sometimes final taxes (e.g., on bank interest), capital gains tax (e.g., sale of real property or shares), and, if applicable to your business, percentage tax or VAT

  2. Withholding taxes taken from your income by your employer/clients and remitted to the BIR on your behalf

  3. Mandatory government contributions (not taxes):

    • SSS, PhilHealth, Pag-IBIG (HDMF)

This guide shows how to check all three, with the BIR first and the contributions after.

2) Essentials you’ll need on hand

  • TIN (Taxpayer Identification Number) and your RDO (Revenue District Office) code

  • BIR certificates:

    • BIR Form 2316 – for compensation income (issued by employer each year)
    • BIR Form 2307 – creditable withholding tax on income you billed (e.g., professional fees)
    • BIR Form 2306 – final withholding tax (where applicable)

  • Filed tax returns (and email/system acknowledgments or bank/e-payment proofs):

    • 1700 (purely compensation, when not qualified for substituted filing)
    • 1701 / 1701A (self-employed/professionals; 1701Q for quarterly)
    • 2551Q (percentage tax, if applicable); 2550Q (VAT, if applicable)
    • Capital gains returns for sales of real property or shares (where applicable)

  • Payslips, engagement invoices/ORs, bank statements, and official receipts from payment channels

Tip: Keep a digital folder per tax year with subfolders: “Returns,” “Withholding Certificates,” “Receipts,” “Payslips,” and “Working Papers.” Retain records long-term (advisers commonly recommend up to 10 years).

3) How to check BIR taxes (what was paid/withheld)

A. If you’re an employee (pure compensation)

  1. Get your BIR Form 2316 from your employer

    • Employers must issue this after year-end. It shows your gross compensation, taxable income, tax due, and total tax withheld and remitted for the year.

  2. Confirm whether you were “substituted filing”

    • If you had only one employer for the full year and taxes were correctly withheld, your employer’s year-end adjustment serves as your final return (no 1700 filing needed).
    • If you changed employers mid-year or have other income (e.g., side gigs), you typically file 1700 and attach your 2316s.

  3. Reconcile

    • Match the year-to-date tax withheld on your final payslip with the “taxes withheld” totals on your 2316.
    • If you changed employers, sum the tax withheld figures from each 2316 and compare with your 1700 computation.

  4. Evidence of remittance

    • Your 2316 is the primary confirmation that the employer withheld and remitted tax. If they deducted tax from your pay but won’t issue a 2316 or figures look off, see Section 6 (Problems & Remedies).

B. If you are self-employed / a professional (or mixed-income)

  1. Assemble your returns

    • Quarterly (1701Q) and Annual (1701 or 1701A) income tax returns
    • If non-VAT: 2551Q (percentage tax)
    • If VAT-registered: 2550Q (quarterly VAT)
    • Keep system/email acknowledgments from e-filing and payment confirmations from banks/e-payment channels.

  2. Match tax credits from withholding

    • Gather BIR Form 2307s you received from clients who withheld creditable tax on your billings.
    • The total 2307 credits should match what you claim as tax credits in your quarterly/annual returns.

  3. Tie out payments

    • For each filed return, keep the e-receipt/acknowledgment and corresponding bank/e-payment proof.
    • Your annual return should reconcile: Tax Due – (Quarterly payments + 2307 credits + other credits) = Tax Payable or Overpayment.

  4. Final taxes and capital gains (where applicable)

    • Bank interest and certain passive income are subject to final withholding (you don’t add them to your regular income tax; the tax is final at source). Evidence typically appears on bank statements and, where issued, 2306.
    • Sale of real property or shares may require separate capital gains and documentary stamp filings; keep the filed forms and payment proofs with the deed and CAR (Certificate Authorizing Registration), if issued.

C. Where online systems fit in (overview)

  • eBIRForms / eFPS – Systems used to file returns. Keep the email/system acknowledgment and payment confirmation.
  • ORUS (Online Registration and Update System) – Registration-related services (e.g., COR printing, updates). Not a ledger of your paid returns, but useful for registration records.
  • TIN verification tools – For confirming your TIN (not a tax ledger).

Bottom line: Your filed returns, withholding certificates, and payment proofs are your verifiable trail.

4) Quick reference: What to check and where

What you want to verify Primary document/portal What to look for
Employee income tax withheld for the year BIR Form 2316 from employer Gross/taxable comp, tax due, total tax withheld & remitted
Need to file 1700 or not 2316 + employment history Single employer all year with correct withholding → usually substituted filing
Taxes on your professional billings BIR Form 2307 from clients Creditable withholding totals match credits in returns
Your own return payments Return acknowledgments + bank/e-payment proofs Reference numbers, dates, amounts tie to returns
Final taxes (e.g., bank interest) Bank statement (+ possible 2306) Final tax withheld shown by bank
Capital gains on property/shares Filed CGT/related forms + receipts Payment amount, date, property/share details
Registration matters (not payments) ORUS COR, registration updates

5) Government “contributions” (SSS, PhilHealth, Pag-IBIG) — how to check

These are not BIR taxes, but many Filipinos call them “tax contributions.” They are mandatory social contributions with separate ledgers and portals.

  • SSS (employees: employer posts both ER/EE shares; self-employed/voluntary/OFW: you pay your own)

    • Create/log in to your My.SSS account to view posted contributions by month, loan balances, and benefit eligibility.

  • PhilHealth

    • Use the Member Portal to check posted premium contributions and eligibility for benefits. Employees rely on the employer to remit; self-employed/OFW remit directly or via accredited channels.

  • Pag-IBIG (HDMF)

    • Via Virtual Pag-IBIG, review member contributions, loans, and MP2 savings if any.

If contributions are missing (common for employees changing jobs):

  1. Ask HR/payroll for remittance proof and remittance listings for the specific months.
  2. If unresolved, file a concern directly with the agency (each has a member services channel).
  3. Keep payslips showing deductions—they help the agency trace unposted remittances.

6) Problems & remedies (BIR)

  • Employer deducted tax but didn’t issue 2316

    • Formally request your 2316. Employers are obliged to provide it.
    • If still unavailable, you may file your own return (e.g., 1700) using payslips and pay any difference to avoid penalties; separately pursue the issue with the employer/BIR.

  • Withholding doesn’t match

    • Compare payslips vs 2316 (employees) or 2307s vs claimed credits (professionals).
    • Request corrections (amended certificates or amended returns). Keep all correspondence.

  • Overpayment / refund

    • You can carry forward overpayments to the next year or file an administrative claim for refund.
    • Under the Tax Code, claims for refund/credit must be filed within 2 years from the date of payment. Keep a clear computation trail and complete attachments.

  • Underpayment / penalties

    • If you uncover a shortfall, file/pay promptly. Interest/surcharge/compromise may apply; voluntary disclosure can mitigate risk.

7) Special situations

  • Mixed-income earners (employee + side business):

    • You’ll usually file 1700 + 1701/1701A (or a single annual return that consolidates both, depending on the prevailing forms/instructions). Ensure 2316 tax on compensation is separate from your business/professional tax computation. Credits from 2307 apply against your business/professional tax due.

  • Non-resident citizens / OFWs

    • Generally taxed in the Philippines only on income from Philippine sources. Salary earned entirely abroad by a qualified non-resident citizen is typically not subject to Philippine income tax, but check if you have Philippine-source income (e.g., rentals, business, or services performed in the Philippines).

  • Sale of your principal residence

    • There are special CGT rules and potential exemptions/one-time availments if proceeds are used to acquire a new principal residence within prescribed periods. Keep the sworn statements, proof of sale, and new acquisition documents meticulously.

  • Ease of Paying Taxes (EOPT) Act

    • Recent reforms modernize filing/payment rules (including changes around registration fees and cross-filing). Always follow the latest BIR forms/instructions applicable to the year you’re checking.

8) A simple year-end personal checklist

  1. Employees

    • Collect 2316 from each employer for the year
    • If changed jobs or had other income, file 1700 and attach 2316s
    • Reconcile payslips → 2316 totals; keep copies

  2. Self-employed/professionals

    • File 1701Q (quarters) and 1701/1701A (annual)
    • Keep acknowledgments and payment proofs for each return
    • Collect all 2307s; total them and tie to credits you claimed
    • If VAT/percentage tax applies, keep 2550Q/2551Q proofs

  3. All

    • Save bank statements (final taxes on interest will appear here)
    • Organize by year; back up digitally
    • Check SSS/PhilHealth/Pag-IBIG portals for posted contributions

9) Frequently asked quick answers

  • “I can’t find my TIN.” Your TIN identifies you across BIR records. Only use official channels to confirm it; avoid third-party “lookup” sites.

  • “My employer’s 2316 shows less withholding than my payslips.” Ask for an amended 2316 and/or explanation. If not fixed by filing deadline and you must file, compute based on actual income and what was really remitted; pay any shortfall to avoid penalties, then pursue the discrepancy with the employer.

  • “Do I still pay an annual BIR registration fee?” Recent reforms removed the traditional annual registration fee requirement. If you previously paid it via Form 0605, keep old records; for the current regime, follow the latest BIR rules for your tax year.

10) Practical documentation tips

  • Store every PDF acknowledgment, email confirmation, and payment receipt alongside the return it belongs to.
  • Name files like: 2024-04-15_BIR1701_Filed_AckRef1234.pdf and 2024-04-15_BIR1701_Payment_BankRef5678.pdf.
  • For withholding, keep a running spreadsheet: Return/Period | 2307 Issuer | Amount of Income | Tax Withheld. Totals should match what you claim.

Final word

To “check your personal tax contributions,” think in three ledgers: (1) BIR income tax & related taxes, (2) withholding certificates that fund your tax credits, and (3) social contributions (SSS/PhilHealth/Pag-IBIG). If each ledger balances—returns filed and paid, certificates matching credits, contributions posted—you’re in good shape. If not, use the documents above to reconcile early and fix issues before penalties or benefit problems snowball.

Disclaimer: This content is not legal advice and may involve AI assistance. Information may be inaccurate.

Privacy Policy

Terms of Use

Lawyer Login

 
 
Privacy Policy         Terms of Use         Lawyer Login