Who are qualified to avail of the substituted filing of ITR?

7) Who are qualified to avail of the substituted filing of ITR?

Employees who satisfies all of the following conditions:

a. Receiving purely compensation income regardless of amount;

b. Working for only one employer in the Philippines for the calendar year;

c. Tax has been withheld correctly by the employer (tax due equals tax withheld);

d. The employee’s spouse also complies with all three (3) conditions stated above.

e. The employer files the annual information return (BIR Form No. 1604-CF)

f. The employer issues BIR Form No. 2316 to each employee.

Note: For those employees qualified under the substituted filing, the employer

Source : http://www.bir.gov.ph/index.php/tax-information/withholding-tax.html#wt0013