1) Overview: Why “No ITR” Becomes a Visa Issue

For many visa categories, consular officers want a reliable snapshot of an applicant’s economic ties and financial capacity. In the Philippines, the Income Tax Return (ITR)—typically BIR Form 1701/1701A (self-employed/mixed income), 1700 (pure compensation), or an employer-issued substituted filing proof—often functions as a standard, government-issued indicator of income history and local ties.

However, a large segment of Philippine applicants legitimately do not have an ITR, for reasons ranging from non-filing due to low income, unemployment, newly started work, informal work arrangements, overseas employment, or lawful non-requirement under specific filing rules. When an ITR is missing, the practical problem is not merely the absence of a form; it is the absence of a document that visa adjudicators commonly use to assess credibility, funds, and return incentives.

An Affidavit of No ITR is one way to fill that gap—by formally explaining the absence of an ITR and presenting alternative evidence.

2) What an “Affidavit of No ITR” Is (and Is Not)

A. What it is

An Affidavit of No ITR is a sworn statement, executed by the applicant (or in limited cases, by a knowledgeable affiant), stating:

that the applicant has no ITR for a specified taxable year(s);
the reason for not having an ITR; and
the applicant’s current income situation and/or means of support, supported by attachments.

In the Philippine context, this affidavit is usually notarized by a notary public and is typically submitted as supporting evidence for a visa application, especially where the checklist asks for ITRs or proof of income.

B. What it is not

Not a substitute for legal compliance. If the applicant was required by law to file but did not, an affidavit does not “cure” noncompliance. It can explain circumstances, but it does not erase tax exposure.
Not proof of income by itself. It is an explanation document. It becomes persuasive only when paired with consistent supporting papers.
Not a guarantee of visa approval. Visa decisions are discretionary and holistic; the affidavit is just one piece of the evidentiary puzzle.

3) Legal and Practical Foundations in the Philippines

A. Affidavits as evidence

In Philippine practice, affidavits are commonly used to memorialize facts within personal knowledge under oath. For visa applications, consular officers generally accept affidavits as secondary evidence—particularly to explain missing primary documents.

B. Notarization and its significance

A notarized affidavit is a sworn statement taken before a notary public. In practical terms, notarization:

confirms the identity of the affiant through competent evidence of identity;
indicates that the statement was sworn to/affirmed; and
increases the document’s formal credibility for third-party use (including visa submissions).

Notarization does not guarantee that the contents are true; it only indicates the statement was sworn and properly executed.

4) Common Legitimate Reasons for Not Having an ITR (Visa-Relevant Framing)

Below are common explanations encountered in Philippine visa practice. The affidavit should be specific (years covered, employer names, dates, income nature) and consistent with attachments.

Unemployed / No income during the taxable year
- Supporting angle: show source of support (family, savings, spouse, remittances) and ongoing ties.
Newly employed (no prior year ITR available)
- Common if hired recently and applying before the next filing cycle.
- Attach employment contract, COE, payslips, payroll bank credits.
Compensation income under substituted filing (employee did not personally file an ITR)
- Many employees rely on employer compliance.
- Attach BIR Form 2316 (or employer certification), COE, payslips.
OFW / overseas-based income and not filing locally
- Explain tax residency, source of income, and why local ITR is not available.
- Attach OEC/POEA-related documents (as applicable), contract, payslips abroad, remittance records, overseas bank statements.
Self-employed / freelancer with irregular income and not registered (or newly registered)
- This is delicate: if unregistered, explain carefully and avoid admissions that create legal risk. For visa, focus on verifiable cashflow and lawful documentation.
- Attach service agreements, invoices/receipts, platform earnings statements, bank statements.
Students / dependents with no taxable income
- Affidavit should emphasize dependency and sponsor support.
- Attach school documents and sponsor’s evidence.
Low income / below threshold / non-required filing situations (where applicable)
- Must be stated cautiously: “I was not required to file for taxable year ___ due to ___” and attach evidence showing the income circumstances.

5) Core Contents of a Strong Affidavit of No ITR

A persuasive affidavit usually contains:

Title
- “AFFIDAVIT OF NON-FILING / NO INCOME TAX RETURN” or similar.
Personal circumstances of the affiant
- Complete name, age, citizenship, civil status, address, passport number (optional but helpful for visa use), and other identifying details.
Statement of non-availability
- Identify the exact taxable year(s) with no ITR.
Reason for non-filing / non-availability
- Clear, fact-based explanation (employment status, newly employed, substituted filing, OFW, student, etc.)
Current financial situation / source of funds
- How the trip will be funded (personal savings, salary, sponsor, business income).
- If sponsored, include relationship and sponsor details.
Evidence list (attachments)
- Enumerate attached documents (e.g., bank statements, COE, payslips, 2316, sponsor affidavit, remittances).
Purpose clause
- “Executed to attest to the foregoing facts and for submission to [Embassy/Consulate] in support of my visa application.”
Jurat (notarial portion)
- Proper notarization with date/place of oath, notary signature and seal.

Drafting note: Consular officers appreciate clarity. Avoid dramatic language; stick to verifiable facts, timelines, and document trails.

6) Supporting Documents: Building an “ITR Alternative Pack”

An affidavit works best when paired with evidence that addresses the same questions an ITR would: income source, financial capacity, and local ties.

A. For employees (Philippine-based)

Certificate of Employment (COE) with compensation, tenure, and leave approval
Employment contract or appointment letter
Recent payslips (commonly last 3–6 months)
Bank statements showing payroll credits (aligned with payslips)
BIR Form 2316 and/or employer certification of substituted filing (if available)
Company ID (optional but useful)

B. For self-employed / freelancers / professionals

DTI/SEC registration (if applicable)
Mayor’s permit / business permit (if applicable)
BIR Certificate of Registration (COR) (if applicable)
Business bank statements and/or personal statements showing business inflows
Invoices/official receipts (where available)
Service agreements / contracts with clients
Platform earnings reports (for online work)

C. For OFWs / overseas-based income earners

Employment contract
Payslips
Overseas bank statements (or account transaction history)
Remittance receipts (bank remittance, money transfer slips)
Proof of ongoing ties in PH (property, family, return ticket plans, employment continuity if on leave)

D. For students / dependents / unemployed applicants

Proof of enrollment (COE from school, registration form, student ID)
Sponsor documents (see below)
Personal bank statements (if any savings)
Proof of family ties (birth certificate, marriage certificate)
Evidence of return incentives (school calendar, next semester registration, etc.)

E. For sponsored trips (family/partner/company sponsor)

Alongside your “No ITR” affidavit, the sponsor typically provides:

Affidavit of Support and Guarantee (or equivalent sworn undertaking)
Sponsor’s financial documents (ITR if available; otherwise sponsor’s own alternative pack)
Sponsor’s proof of relationship (civil registry documents, photos are secondary)
Sponsor’s proof of legal status (passport/ID; residency documents if abroad)

7) Consistency Rules: The #1 Cause of Refusals When No ITR Is Submitted

When an applicant lacks an ITR, adjudicators look harder for internal consistency. Common red flags include:

Bank statements showing large unexplained deposits inconsistent with claimed income
Payslips that do not match bank credits
Recent “bulk deposits” shortly before applying without provenance
Inconsistent employment dates across COE, contract, and application forms
Business claims without any documentary footprint (no contracts, no invoices, no consistent inflows)

Best practice: Ensure every claim in the affidavit is traceable to a document, a timeline, or a clear explanation.

8) Formatting and Execution: Practical Requirements in the Philippines

A. Notarial execution basics

The affiant must personally appear before the notary.
Present acceptable government ID(s).
Sign the affidavit in the notary’s presence.
Keep a copy of the notarized document and attachments.

B. Use in visa applications

Many embassies accept scanned copies uploaded to portals; some may want originals at interview.
If submitting electronically, scan clearly and keep file naming consistent (e.g., “Affidavit_No_ITR_2024.pdf”, “BankStatement_Jul-Dec2025.pdf”).

C. Authentication / Apostille

Most visa submissions do not require apostille for a simple affidavit. Apostille needs usually arise when the receiving authority explicitly requires authenticated public documents. For visa applications, the consular checklist generally governs.

9) Risk Management: What to Avoid Saying in an Affidavit

Because an affidavit is sworn, poorly worded statements can create unnecessary legal and credibility issues.

Avoid:

Admitting tax violations in categorical language (“I never file taxes” / “I don’t pay tax”)
Overbroad statements beyond personal knowledge
Contradictions with official records (employment status, business activity, addresses)
Inflated income figures not supported by bank trails or documents
Vague reasons (“I didn’t have time to file”) without context

Prefer:

Specific, time-bounded statements (“For taxable year 2024, I did not have an ITR because…”)
Neutral phrasing (“I was not issued an ITR / I did not file an ITR for the year ___ because…”)
Evidence-backed assertions (“Attached are my payslips and bank statements showing…”)

10) Special Scenarios and How the Affidavit Should Adjust

A. Mixed income (employee + side gigs)

Explain what portion is compensation and what portion is freelance/business. Provide supporting documents for each stream. If only one stream has formal documentation, acknowledge that and support the other with bank trail + contracts.

B. Newly registered self-employed

State registration date, nature of work, and why older ITR does not exist. Attach COR, receipts, contracts, and bank inflows since registration.

C. Applicants with prior ITR but missing recent year

Explain why a gap exists (job change, unemployment, migration, business closure). Attach the last available ITR plus updated alternative evidence.

11) Evidentiary Strategy: How Consular Officers Typically Read a “No ITR” File

While each country has its own assessment framework, the logic is often similar:

Is the explanation plausible and specific?
Is there a credible financial narrative?
- Funds exist, are lawful, and are accessible for the trip.
Do documents match the story?
- Dates, amounts, and employment status align.
Are there sufficient ties to return?
- Work, school, family responsibilities, assets, ongoing commitments.

A well-prepared “No ITR” file therefore addresses both capacity and ties, not just the missing tax form.

12) Model Attachment Checklist (Applicant-Centered)

A practical bundle often includes:

Affidavit of No ITR (notarized)
Cover letter / explanation letter (optional but helpful)
COE / contract / proof of occupation
Payslips or proof of earnings (3–6 months)
Bank statements (usually 3–6 months; sometimes longer)
Proof of assets (optional): property documents, car registration, investments
Proof of ties: employment leave approval, school enrollment, family documents
If sponsored: sponsor affidavit + sponsor financial documents + proof of relationship

13) Practical Drafting Template (Content Outline Only)

AFFIDAVIT OF NO INCOME TAX RETURN (NO ITR) I, [Full Name], of legal age, [civil status], Filipino, and residing at [Address], after being duly sworn, depose and state that:

I am applying for a visa to [Country] and in connection therewith submit this affidavit.
I do not have an Income Tax Return for taxable year(s) [Year/s] because [specific reason: unemployed/newly employed/substituted filing/student/OFW/etc.], with the following details: [timeline, employer/client, dates].
My current source of funds and/or support is [salary/savings/sponsor/business], and I attach documents to substantiate the same, including: [enumerate attachments].
I execute this affidavit to attest to the truth of the foregoing and for submission to the [Embassy/Consulate] in support of my visa application.

IN WITNESS WHEREOF, I have hereunto set my hand this [date] at [city], Philippines. [Signature] [Name]

SUBSCRIBED AND SWORN to before me… (notarial jurat)

14) Key Takeaways

An Affidavit of No ITR is a sworn explanation for the absence of an ITR and should be precise, year-specific, and evidence-driven.
The affidavit is strongest when paired with an alternative document pack that proves income/financial capacity and local ties.
Consistency across bank trails, employment documents, and timelines is critical.
Because the affidavit is sworn, wording should be careful—truthful, limited to facts, and aligned with documents.