Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued a Tax Advisory, 17 January 2022, informing all concerned Taxpayers, Revenue Officials and Employees that the submission of the copies of Certificate of Compensation Payment/Tax Withheld for Compensation Payment With or Without Tax Withheld (BIR Form No. 2316) without the signature of the concerned employee shall still be accepted by the BIR, provided that the certificates are duly signed by the authorized representative of the taxpayer-employer, as per Revenue Memorandum Circular (RMC) No. 18-2021 dated 27 January 2021.
Here is the full text of the advisory: Tax Advisory