A scholarship application that asks for a “BIR Income Tax Return” does not always require the same document from every family. An employed parent may need BIR Form 2316, a self-employed parent may need a filed annual income tax return, while an unemployed or low-income parent may need a BIR Certificate of Exemption for Scholarship Purposes instead. The most important first step is to identify the correct document before visiting the Bureau of Internal Revenue, because filing a new or “zero-income” return merely to satisfy a school requirement can create unnecessary tax problems.

What Does “BIR Income Tax Return” Mean for a Scholarship Application?

Scholarship providers use income documents to verify the applicant’s household income. However, the phrase “latest BIR ITR” is often used loosely.

The correct document usually depends on how the parent, guardian, or household income earner received income during the year requested by the scholarship.

Parent or guardian’s situation	Document usually submitted
Employee with one Philippine employer for the entire year and qualified for substituted filing	Signed BIR Form 2316
Employee who had two or more employers during the same year	BIR Form 1700, together with Forms 2316 from the employers
Self-employed person, freelancer, professional, or sole proprietor	Filed BIR Form 1701, 1701A, or 1701-MS, as applicable
Person with both salary and business or professional income	BIR Form 1701 or another applicable mixed-income return
Unemployed or genuinely without income	BIR Certificate of Exemption for Scholarship and Job/Livelihood Programs
Informal worker with very low income	BIR Certificate of Exemption, if the BIR finds the applicant qualified
Parent working abroad	Documents required by the scholarship, which may include an overseas employment contract, foreign tax return, proof of compensation, or remittance records
Parent who died before or during the relevant year	Surviving parent’s income documents, death certificate, and any additional documents required by the scholarship

Ask the scholarship office whether it requires the document of the student, the parents, the legal guardian, or every income-earning household member. In most need-based scholarships, the relevant document is the parent’s or guardian’s proof of income, not an ITR in the student’s name.

Legal Basis for the Different Income Documents

Section 51 of the National Internal Revenue Code of 1997, as amended, governs who must file an individual income tax return. Republic Act No. 10963, or the TRAIN Law of 2017, also introduced Section 51-A on substituted filing for qualified employees. Under substituted filing, an employee receiving purely compensation income from only one employer in the Philippines is not required to file a separate annual return when the correct income tax has already been withheld by that employer. (Lawphil)

For a qualified employee, the employer’s filing serves as the employee’s substituted return, and the employee’s signed BIR Form 2316—Certificate of Compensation Payment/Tax Withheld—serves the same practical purpose as BIR Form 1700 for proof-of-income requirements. BIR regulations specifically recognize Form 2316 as sufficient proof of earnings for government and private applications. (Lawphil)

For low-income or no-income individuals seeking scholarships, the BIR provides a separate process for obtaining a Certificate of Exemption. Revenue Memorandum Circular No. 127-2024 removed the former ₱100 certification fee for this service, although the ₱30 loose Documentary Stamp Tax remains payable.

Step 1: Confirm the Exact Document and Taxable Year

Before requesting anything, ask the scholarship office these questions:

What exact document name is required?
Is BIR Form 2316 accepted instead of an annual ITR?
Is a BIR Certificate of Exemption accepted for an unemployed or low-income parent?
What taxable year must appear on the document?
Must the document be certified, stamped, or accompanied by proof of electronic filing?
Are documents required from both parents?

The taxable year is the year when the income was earned. For example, a scholarship application submitted in 2026 may ask for the parent’s 2025 income documents.

Do not submit a current barangay certificate when the scholarship specifically asks for income during an earlier taxable year unless the school confirms that it will accept the certificate. A document showing that a parent is unemployed today does not necessarily prove that the parent had no income during the year being evaluated.

How an Employee Can Get BIR Form 2316

1. Request it from the employer

BIR Form 2316 is normally prepared and issued by the employer, not personally generated by the employee.

Request it from:

Human Resources;
Payroll;
Accounting;
The company’s tax or finance department; or
The authorized government personnel office, for government employees.

Under BIR regulations, an employer must furnish Form 2316 to the employee on or before January 31 of the succeeding year. If the employment ends earlier, the form should be furnished when the final compensation is paid. (Lawphil)

2. Check whether substituted filing applies

A Form 2316 can serve as the equivalent of the employee’s annual return when the employee:

Received purely compensation income;
Worked for only one employer in the Philippines during the calendar year;
Had the correct amount of tax withheld, so the tax due equals the tax withheld; and
Satisfied the other applicable substituted-filing requirements.

The current Form 2316 contains a certification for substituted filing and states that the form serves the same purpose as if Form 1700 had been filed. (BIR CDN)

The employee and authorized employer representative should sign the relevant portions. A scholarship office may reject an unsigned copy even when the figures are correct.

3. If the employee changed employers

An employee who worked for two or more employers during the same taxable year generally does not qualify for substituted filing. The employee may be required to file BIR Form 1700, using the Forms 2316 issued by the employers to report compensation and taxes withheld.

A parent should not simply submit the last employer’s Form 2316 if it omits earnings from a previous employer. The scholarship provider needs an accurate picture of the household’s annual income.

4. If Form 2316 was lost

Ask the employer for another copy. Employers generally retain payroll and withholding records, and obtaining the form from HR or payroll is usually faster than trying to reconstruct the information through a BIR office.

Verify the following before submitting it:

Correct taxpayer name and TIN;
Correct employer name and TIN;
Correct taxable year;
Compensation amounts;
Tax withheld;
Employer signature; and
Employee signature, where required.

How a Self-Employed Parent Can Get a Copy of the ITR

A freelancer, professional, online seller, independent contractor, sole proprietor, or other self-employed person generally uses one of the following annual returns:

BIR Form 1701A for qualified individuals earning income purely from business or profession and using the applicable simplified tax options;
BIR Form 1701 for taxpayers whose circumstances require the regular individual return, including many mixed-income earners; or
BIR Form 1701-MS for qualifying micro or small individual taxpayers under the applicable BIR rules.

BIR Form 1701A is specifically intended for individuals earning income purely from business or professional practice under the tax methods stated on the form. Form 1701 covers individuals engaged in business or professional practice, including mixed-income earners. (BIR CDN)

Retrieve the filed copy and proof of filing

Depending on how the return was filed, the scholarship packet may include:

A printed copy of the completed annual ITR;
The eBIRForms email confirmation;
The eFPS filing reference number;
A screenshot or electronic confirmation showing successful submission;
Proof of payment, when tax was due; and
Relevant withholding tax certificates, such as BIR Form 2307 or Form 2316.

Current BIR filing guidance instructs taxpayers using the offline eBIRForms package to preserve the submission confirmation or screenshot as proof that the return was successfully filed.

The parent may retrieve these records from:

The email address used for eBIRForms;
The taxpayer’s eFPS account;
The accountant or bookkeeper who filed the return;
The taxpayer’s retained paper copies; or
The relevant BIR office, if verification or assistance is necessary.

A printed but unsubmitted form is not proof of filing. Look for a valid electronic confirmation, BIR receiving stamp, filing reference number, or other official evidence of submission.

If the required return was never filed

Do not invent a filing date, alter an old form, or submit a newly prepared return as though it had been timely filed.

A registered self-employed person may have filing obligations even when the business earned little or no income. A BIR Certificate of Exemption for scholarship purposes does not automatically erase unfiled business returns or replace the formal closure of a registered business.

The taxpayer should approach the registered RDO or a competent tax professional to determine which returns must be filed and what penalties, if any, apply.

How to Get a BIR Certificate of Exemption for Scholarship Requirements

The BIR Certificate of Exemption for Scholarship and Job/Livelihood Programs is intended for persons with low income or no income who need official proof for a scholarship or similar assistance program.

Under the BIR’s 2026 Citizen’s Charter, the application is filed with the Revenue District Office having jurisdiction over the applicant’s residence or the RDO where the taxpayer is registered. The listed operating hours are 8:00 a.m. to 5:00 p.m.

Required documents

Requirement	Where to get it
Original Certification of Low Income or No Income signed by the Barangay Chairman of the applicant’s residence	Barangay hall
Original notarized Affidavit of Low Income or No Income	Applicant and notary public
Proof of payment of ₱30 loose Documentary Stamp Tax	BIR Collection Section
Special Power of Attorney, if represented	Applicant
Government-issued IDs of the applicant and representative, if represented	Applicant and representative

The 2026 Citizen’s Charter requires the SPA to identify the specific transaction and states that it is valid for one year. It also requires presented IDs to be readable, untampered, and consistent with the information in the supporting documents.

Bring the original IDs and at least one photocopy of each. It is also practical to carry:

The scholarship’s written list of requirements;
The student’s school ID;
The applicant’s TIN, if one already exists;
Proof of address;
A copy of the student’s birth certificate if the relationship may need clarification; and
Extra photocopies of every document.

Do not apply for another TIN merely because the applicant cannot remember an existing one. Tell the BIR officer that the TIN needs verification.

What to include in the affidavit

The Affidavit of Low Income or No Income should clearly state:

The applicant’s complete name;
Address;
Relationship to the student;
Employment or livelihood status;
The relevant period or taxable year;
Whether the applicant had no income or had only limited income;
The approximate amount and source of any low income;
The name of the scholarship or purpose of the request; and
A declaration that the statements are true.

A person who earns irregular income from vending, farming, driving, domestic work, construction, online work, or other informal activities should not state “no income” when the truthful description is “low” or “irregular income.”

Sign the affidavit in the presence of the notary. Bring a valid ID and do not leave material blanks in the document.

Step-by-step BIR process

Go to the correct RDO. Proceed to the Administrative Section and state that the request is for a Certificate of Exemption for Scholarship and Job/Livelihood Programs.
Submit the complete original documents. The BIR will interview the applicant, assess the declared income status, check the documents, and verify the applicant’s information in its taxpayer systems.
Accomplish the Request to Purchase Loose Documentary Stamp form. The BIR will provide the form needed to purchase the loose Documentary Stamp Tax.
Pay ₱30 at the Collection Section. Keep the proof of payment and follow the officer’s instructions for attaching or presenting the documentary stamp.
Wait for preparation and approval. The certificate must be prepared and signed by the appropriate BIR officials.
Claim the certificate from the Administrative Section. Check the name, purpose, and other details before leaving the office.

The Citizen’s Charter lists a total standard processing time of six hours and five minutes and a total government fee of ₱30. This period assumes complete and consistent documents and does not necessarily include time spent waiting in line, resolving discrepancies, or returning because a signatory or system is unavailable.

Plan for a full working day and, when possible, apply several days before the scholarship deadline.

Important Special Situations

The parent is unemployed now but worked during the requested year

Submit the income document covering the requested year, such as Form 2316 or the applicable annual ITR. A current no-income certificate may be included as supplementary proof, but it should not be used to conceal income earned during the earlier year.

The parent earns income informally

Informal employment does not automatically mean “no income.” The barangay certification and affidavit should truthfully describe the work and estimated earnings.

For example:

The applicant earns irregular income averaging approximately ₱4,000 to ₱6,000 per month from laundry services.

This is more credible than declaring no income while other scholarship documents show ongoing work or household earnings.

The parent has a registered but inactive business

A parent with an open BIR business registration may still have return-filing obligations. An inactive business should be properly updated or closed through the BIR process when appropriate. The scholarship certificate is not a business-closure document.

The parent is an OFW

Do not execute a no-income affidavit merely because the parent’s salary was earned abroad. The parent may have substantial foreign compensation even when no Philippine annual return was required for that foreign-source income.

Ask whether the scholarship accepts:

Overseas employment contract;
Certificate of employment and compensation;
Payslips;
Foreign income tax return;
Overseas Workers Welfare Administration or Department of Migrant Workers documents;
Remittance receipts; or
A sworn statement explaining the family’s overseas income.

A foreign tax document may require translation, notarization, authentication, or apostille only when the receiving school or scholarship program expressly requires it.

The parents are separated

Determine whose income forms part of the student’s actual household. Some programs still require documents from both legal parents; others focus on the parent or guardian supporting the student.

Do not state that a parent provides no support when remittance records, support agreements, or other application documents show otherwise.

One parent has died

Prepare the surviving parent’s income documents and a PSA death certificate for the deceased parent. The scholarship office may also request guardianship, support, pension, insurance, or estate-related documents depending on the family’s circumstances.

Common Mistakes That Delay Scholarship Applications

Submitting Form 2316 for the wrong year

Always check the “For the Year” portion. A 2024 Form 2316 does not satisfy a request for 2025 income unless the scholarship provider expressly allows it.

Treating Form 2316 as invalid because it is not stamped by the BIR

Employees qualified for substituted filing ordinarily use the signed Form 2316 issued by the employer. BIR regulations recognize it as sufficient proof of income and as serving the same purpose as Form 1700 for qualified employees. (Lawphil)

Submitting only a barangay certificate

A barangay certification is one of the documents needed to obtain the BIR Certificate of Exemption. It is not the BIR certificate itself.

Declaring no income despite visible sources of support

Scholarship forms, affidavits, school records, remittance documents, and BIR documents should tell a consistent story. An unexplained discrepancy may cause the scholarship office to ask for clarification or reject the application.

Going to the wrong RDO

For the scholarship Certificate of Exemption, use the RDO with jurisdiction over the applicant’s residence or the RDO where the applicant is registered.

Using fixers

The official fee for the BIR scholarship Certificate of Exemption is only ₱30 for the loose Documentary Stamp Tax. The former ₱100 certification fee has been removed.

Frequently Asked Questions

Can an unemployed person get a BIR Income Tax Return?

A person who had no income and was not legally required to file an ITR normally has no annual return to retrieve. For scholarship purposes, the appropriate document is often the BIR Certificate of Exemption supported by a barangay certification and notarized affidavit.

Is BIR Form 2316 the same as an ITR?

For an employee qualified for substituted filing, Form 2316 serves the same purpose as Form 1700 for proof-of-income requirements. An employee who is not qualified for substituted filing may still need to file a separate annual return.

Can I get Form 2316 directly from the BIR?

The employer prepares and issues Form 2316. Request a replacement from HR, payroll, accounting, or the employer’s authorized representative.

How much does a BIR Certificate of Exemption cost?

The official total processing fee stated in the 2026 Citizen’s Charter is ₱30, representing the loose Documentary Stamp Tax.

How long does it take?

The official processing time is six hours and five minutes for a complete application. In practice, allow a full working day and additional time for queues, document corrections, system issues, or unavailable signatories.

Can someone apply on behalf of my parent?

Yes. The representative must present a Special Power of Attorney identifying the specific transaction, together with the required government-issued IDs. Under the 2026 Citizen’s Charter, the SPA for this service is valid for one year.

Does the applicant need a TIN?

The BIR process includes taxpayer-information verification. Bring the applicant’s TIN if one already exists. When the applicant has no TIN or cannot remember it, disclose this to the officer rather than applying for a duplicate TIN.

Can I apply for the scholarship certificate online?

The standard procedure in the 2026 Citizen’s Charter is an in-person transaction at the appropriate RDO’s Administrative and Collection Sections. Check the official BIR appointment system or contact the RDO before travelling, particularly when the applicant lives far from the district office.

What should I submit if my parent is an OFW?

Submit the income records specified by the scholarship provider, such as an employment contract, certificate of compensation, payslips, foreign tax documents, or remittance records. An OFW receiving overseas salary should not declare “no income” simply because no Philippine ITR was filed.

Can I file a zero-income ITR just to meet the scholarship requirement?

Do not file an unnecessary or inaccurate return merely to produce a document. A person with no filing obligation may use the BIR Certificate of Exemption, while a registered business taxpayer should first determine and regularize any actual filing obligations.

Key Takeaways

“BIR ITR” may mean Form 2316, Form 1700, Form 1701, Form 1701A, Form 1701-MS, or a BIR Certificate of Exemption, depending on the parent’s income situation.
A qualified employee with one employer ordinarily uses a signed BIR Form 2316 under substituted filing.
A self-employed or mixed-income parent should submit the applicable filed annual return and proof of electronic or manual filing.
A genuinely low-income or no-income parent may apply for a BIR Certificate of Exemption at the RDO covering the residence or registered address.
The current official fee for the scholarship Certificate of Exemption is ₱30, and the 2026 Citizen’s Charter lists a processing time of six hours and five minutes.
Barangay certifications, affidavits, tax documents, and scholarship forms must contain truthful and consistent information.
Confirm the required taxable year, whose income must be documented, and whether the scholarship accepts Form 2316 or a Certificate of Exemption before starting the process.