What form shall be used by an employee who is not qualified for substituted filing and what is the responsibility of the employer?

An employee who is not qualified for substituted filing of Income Tax Return is not required to either use BIR Form No. 1700 (for purely compensation income earner) or BIR Form No. 1701 (for self-employed or mixed income earner). The responsibility of the employer is to provide the employee with BIR Form Np. 2316 (Certificate of Compensation and Tax Withheld) not later than January 31 after the close of the calendar year.