Problem with BIR 2316

Hi,

I wanted to ask about BIR 2316.
Here is how the story goes...
Last Dec 12, I filed for my resignation and had it take effect immediately. Well, it took effect Dec 16 for reasons I don't know. Anyway, I was told to get my back pay in 60 days so fast forward to Feb, 2012. I was surprised to see that my tax return was not as much as I expected. I checked the 2316 that was attached with my check and noticed that it was for Jan - Dec 2012. Now, it shows as a monthly salary field an amount of P4,700. My question is, since that was supposed to be my salary for Dec 25 (pay day is 13-25), it should have been included in 2011 BIR 2316 right? The reason why it was filed for 2012 according to the company was because it was processed Feb 2012 and they finalize everything with regards to filing of tax every Dec. For me, that is not a valid reason since I still resigned Dec. and they can't say that I have any earnings for 2012 since I just started with my new job. The way I look at it is they are trying to avoid higher tax return for me which is why they dated the 2316 for year 2012.

Also, if it is valid as my compensation, wouldn't that be way below minimum wage?

In my BIR 2316, no deductions were made for sss, pag-ibig, etc. Wouldn't that be violation of the law since if it was to be classified as compensation, there should be deductions on it?

*ps. sorry if it's kinda confusing.

if the 2316 was issued in 2012, then it should reflect income only for 2012. the purpose of the 2012 is to reflect tax withheld so that a later employer can use it for computation of tax for the upcoming year.

what you should be looking for is the alpha list or itr which they will submit in april 2012

Am I allowed to request for that from my old company? Also, I would like to clarify, on the 2316, no. 46 (basic salary), should it be the actual amount that I received monthly or should it be the fixed monthly compensation agreed upon during the job offer? I was offered P15,500 monthly but it shows on no. 46, P92,841.71. I asked the company why I was given the 2316 for 2012 and what they told me was that they finalize and close their "books" every December and since the back pay was processed Feb, they can't include it for 2011 which is confusing because my resignation was effective Dec. 16, 2011. In having the 2012 BIR 2316, my understanding is legally, it means I was working until Feb but in reality, I was unemployed from Dec 16 until Feb 16.

but did you actually receive salary for 2012? it's either get that weird 2316 or wait till after april when itrs are filed.

Well atty, I resigned po December 2011 and received my back pay Feb of 2012. Isn't that supposed to be included in my 2316 for 2011 since that was basically work rendered 2011. In my 2012 2316, date covered shows jan-feb 2012. If that's the case that should mean that I worked and received salary for 2 months rights? Is there any way for me to clarify this because I believe that the tax return I received was inaccurate considering that I was unemployed for the first 2 months of 2012.

without the benefit of seeing the math, i would think that you would not be entitled to a tax refund if you apply that income to 2011, and if you received a tax refund, you might be required to pay it back.

as per my understanding and pls correct me if i'm wrong... i am not supposed to get a tax refund for 2012 since I wasn't employed but I am supposed to get a tax refund for 2011 if my previous employer did infact reflect my separation pay for 2011 2316. As I understand it, my separation pay should have been included with my 2316 for 2011 because it was during 2011 when I last worked instead of including it for 2012 on basis that I received my separation pay Feb 2012?

the basis for a tax refund is if the employer deducted too much. without seeing the computations, it is difficult to answer your question