Division Memorandum No. 181, s. 2026 – Corrigendum to DM No. 096, s. 2026 Re: Filing/Submission of BIR Form 2316 for Calendar Year 2025 Mar 6, 2026 Click to Download DM NO. 181, S. 2026 - Corrigendum to DM No. 096, s. 2026 Re FilingSubmission of BIR Form 2316 for Calendar Year 2025