2316 employee signature: RMC 29-2024 and substituted filing
If you are an employer, HR or payroll person, BIR wants your copies of the 2316 for employees on substituted filing to carry the employee's signature, not only yours. This guide sets out what RMC 29-2024 said, what you must collect, how e-signed certificates work under RMC 29-2021, and the February 28 submission. Read the circulars yourself before you rely on this; BIR can issue a newer one.
What RMC 29-2024 changed
RMC 29-2024, issued February 26, 2024, did three things:
- It moved the deadline for submitting the BIR's copy of the 2316 from February 28, 2024 to March 31, 2024. That extension was for that year only. - It said that only two documents are required by all Revenue District Offices for the 2316 submission: the Sworn Declaration (Annex "C") under RR 2-2015, and the Certification of the List of Employees Qualified for Substituted Filing (Annex "F") under RR 11-2018. - It said that submitting 2316 copies without the employee's signature, as RMC 18-2021 had accepted, "shall no longer be allowed, more particularly for those employees who are qualified for substituted filing." RMC 18-2021 had allowed it because of the COVID-19 pandemic.
What the employer must collect
RR 11-2018, section 2.83.1 says an employee qualified for substituted filing "shall immediately affix" a signature on the 2316 to show the intention to use substituted filing and return it to the employer for the employer's signature. The employer gives the employee the original and submits the duplicate to the BIR office, with the Certified List of Employees (Annex F), not later than February 28 of the following year. The list is stamped "Received", which is treated as the employees' substituted filing.
So for each qualifying employee, your file needs a 2316 signed by you and by them. Who qualifies is in the substituted filing guide.
E-signed 2316s
RMC 29-2021 lets withholding agents use an e-signature on the 2316 (and the 2304, 2306, 2307) instead of a manual one, and says BIR approval is no longer necessary. The conditions:
- The certificate must be an exact replica of the latest version printed by the BIR. - It must also carry the payee's manual or e-signature to be valid and binding. - It may be issued only once. A re-issued copy, or a copy given after the original, must carry a "RE-PRINT" watermark (Cambria font, size 144 per the circular).
The circular says falsity makes those responsible criminally, civilly and administratively liable. There is no BIR accreditation for software that makes these certificates, so do not look for one.
Submission of scanned copies
RMC 117-2021 says the 2316 is to be scanned, stored using the file format and naming conventions of the chosen submission mode, and submitted; for a DVD-R or a USB the requirements of RR 2-2015 apply, and only one mode may be used in a submission period. We could not open RR 2-2015 itself on BIR's site, and we found no later circular that repeals it. Ask your RDO what it wants for the current year. Whether the February 28 date from RR 11-2018 still applies to your year is also for the RDO to confirm; the date moved only for 2024 under RMC 29-2024.
Mistakes
- Forgetting the employee's signature on the substituted-filing box. - Ticking substituted filing for an employee who had two employers. - Re-sending a certificate without "RE-PRINT". - Mixing submission modes in one period.
Questions
Do I need the employee's signature on every 2316? Section 2.83.1 of RR 11-2018 requires both signatures on the certificate (RR 11-2018), and RMC 29-2024 stopped accepting unsigned copies for substituted-filing employees (RMC 29-2024).
Can employees sign electronically? RMC 29-2021 allows an e-signature as the functional equivalent of a manual one, on an exact replica of the current form (RMC 29-2021).
Is February 28 still the deadline? It is the date in RR 11-2018, section 2.83.1. RMC 29-2024 moved it only for 2024. Check with your RDO for the current year.
Does PhilForms send the certificates to BIR? No. PhilForms fills the form; you sign, give out and submit.
PhilForms is not affiliated with BIR and does not give tax or legal advice; ask your RDO or a CPA.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.