In the Philippines, the National Internal Revenue Code (NIRC) mandates employers to act as withholding agents. This means they are legally obligated to deduct the correct amount of income tax from your salary and remit it to the Bureau of Internal Revenue (BIR) on your behalf.

However, "deducted" does not always mean "remitted." For employees, ensuring these taxes are actually reaching the BIR is crucial for maintaining good standing, qualifying for loans, and ensuring a smooth transition when changing jobs.

Here is everything you need to know about verifying your income tax remittances.

1. The Statutory Requirement: BIR Form 2316

The primary proof of your tax withholding is BIR Form 2316 (Certificate of Compensation Payment / Tax Withheld).

Annual Issuance: Employers are required by law to provide this form to every employee on or before January 31 of the succeeding calendar year.
Termination Issuance: If you resign or are terminated before the year ends, the employer must provide this form on the day the last payment of wages is made.
Signatures: Both you and your employer must sign the form. This document serves as the official record of how much you earned and how much tax was withheld.

2. Methods to Verify Remittance

While receiving Form 2316 is the first step, it is essentially a private document between you and the employer until it is filed with the BIR. To confirm the BIR has a record of these payments, you can use the following methods:

A. Mobile Verification via the ORUS (Online Registration and Update System)

The BIR has modernized its systems through the Online Registration and Update System (ORUS).

Register: Create an account on the BIR ORUS website.
View Records: Once registered, you can view your taxpayer profile. While the system is still being integrated nationwide, it is the primary portal for digital tax records.

B. Verification via the Revenue District Office (RDO)

This is the most definitive "manual" way to verify your records.

Identify your RDO: Find out which RDO has jurisdiction over your employer (this is where your taxes should be filed).
Visit the RDO: Go to the RDO with your valid ID and copies of your signed BIR Form 2316 for the years in question.
Request a Certification: You may request a "Tax Clearance" or simply ask the officer-of-the-day to verify if the withholding tax reported in your 2316 matches their system records (ITS or eFPS data).

C. Reviewing the Annual Alphabetical List (Alphalist)

Employers are required to submit an Annual Alphabetical List of Employees to the BIR.

If your name is on this list and the figures match your 2316, the BIR recognizes the tax as being withheld under your name.
You can confirm with your HR department if they have received the "Validation Report" from the BIR regarding the submitted Alphalist.

3. Red Flags to Watch For

Be vigilant if you notice the following discrepancies:

Missing Form 2316: Your employer repeatedly fails to provide the form by the January 31 deadline.
Inconsistent Payslips: The tax deducted on your monthly payslip does not match the total tax withheld reflected on the year-end Form 2316.
Invalid TIN: The Employer TIN listed on your form is incorrect or does not exist.

4. Legal Recourse for Non-Remittance

If you discover that your employer has been deducting tax from your salary but failing to remit it to the BIR, they are in violation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law and the NIRC.

Internal Resolution: Present your findings to your HR or Finance department. It may be an administrative error or a delay in filing.
File a Complaint with the BIR: You can report the employer to the eComplaint System on the BIR website or visit the RDO's legal division.
DOLE Involvement: Since withholding tax is part of your legal compensation package, non-remittance can also be treated as a labor issue. You may file a request for assistance through the Single Entry Approach (SEnA) of the Department of Labor and Employment.

5. Summary Table of Responsibilities

Action	Party Responsible	Deadline
Withholding Tax	Employer	Monthly (via Form 0605/1601-C)
Issuing Form 2316	Employer	On or before Jan 31
Submitting Alphalist	Employer	On or before Jan 31
Verification of Credits	Employee	Periodically/Upon Resignation

Key Legal Provisions

Section 272 of the NIRC: Any person required to withhold, account for, and remit any tax who fails to do so shall be liable to a penalty equal to the total amount of the tax not remitted, in addition to other penalties provided by law. Non-remittance of withheld taxes is considered estafa or criminal in nature because the money is held in trust for the government.