Are the certificates of tax withheld filed by the employers and duly stamped “received” by the Bureau tantamount to the substituted filing of Annual Income Tax Returns (AITR) of the employees?

Yes, it applies to all qualified employees. As discussed under RR No. 11-2018. “Qualified employees are those whose income comes from a lone employer and the tax due on the compensation income was correctly withheld by the employer.”

Under the same RR, the Certificates of Tax Withheld shall refer to the Certified List of Employees Qualified for Substituted Filing prescribed in Annex “F” of the RR, with accompanying soft copy of the corresponding BIR Form No. 2316. The list shall be stamped “Received” by the Bureau, and this stamping is tantamount to the substitute filing of AITR of the concerned employees.