A BIR non-filer certificate is usually needed when a school, scholarship provider, employer, government agency, or foreign institution asks for proof that a person did not file an Income Tax Return (ITR) because they had low income, no income, or were not legally required to file. In practice, the BIR often processes this as an Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs, especially for parents or guardians of students applying for financial assistance. This guide explains who can request it, where to apply, what documents to prepare, how much it costs, and what to do if the BIR says you should have filed an ITR instead.

What Is a BIR Non-Filer Certificate?

A “BIR non-filer certificate” is not always named exactly that on BIR forms or at the Revenue District Office (RDO). Depending on the RDO and the purpose, it may be referred to as:

Certificate of Non-Filing of Income Tax Return
BIR Certificate of Exemption
Certificate of No Income or Low Income
Certificate of Exemption from Filing ITR
BIR certification for scholarship, job, or livelihood application

For ordinary applicants, the most common version is the BIR’s Certificate of Exemption for Scholarship and Job/Livelihood Programs, which is for persons with low income or no income who need proof for a scholarship, employment, livelihood, or similar assistance program. The BIR Citizen’s Charter identifies this service as available at the RDO having jurisdiction over the applicant’s residence or where the taxpayer is registered. (Bir CDN)

This certificate is different from an ITR. It does not replace tax returns for people who were required to file. It is a certification issued by the BIR based on the applicant’s situation and supporting documents.

Legal Basis: Who Is Not Required to File an ITR?

The starting point is Section 51 of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act No. 10963, or the TRAIN Law. Under the law, certain individuals are not required to file an income tax return, including an individual whose taxable income does not exceed ₱250,000, subject to important exceptions. A Philippine citizen or alien individual engaged in business or the practice of profession in the Philippines must still file an ITR regardless of the amount of gross income. (Supreme Court E-Library)

The TRAIN Law also added Section 51-A on substituted filing. Employees receiving purely compensation income from only one employer in the Philippines for the calendar year, whose tax was correctly withheld, are generally not required to personally file an annual ITR; the employer’s properly filed withholding certificate is treated as substituted filing. (Supreme Court E-Library)

BIR Revenue Regulations No. 4-2024 further clarifies categories of individuals not required to file, including certain purely compensation income earners, individuals whose income has been correctly withheld by one employer, those whose sole income was subject to final withholding tax, minimum wage earners, and Filipino citizens working and deriving income solely abroad as overseas contract workers or overseas Filipino workers. It also states that individuals with compensation income from two or more concurrent or successive employers during the taxable year are not qualified for substituted filing and are still required to file a return.

Who Should Apply for a BIR Non-Filer Certificate?

You should consider applying if the requesting institution specifically asks for a BIR non-filing certificate or BIR certificate of exemption, and the person named in the certificate genuinely had no taxable income, low income, or no ITR filing obligation for the relevant year.

Situation	Usual Document Needed	Practical Note
Parent has no income and child is applying for scholarship	BIR Certificate of Exemption / Non-Filing	The certificate should usually be under the parent’s name, not the student’s.
Homemaker or unemployed person	BIR Certificate of Exemption / Non-Filing	Barangay certification and notarized affidavit are usually critical.
Minimum wage earner	BIR certification or employer documents	Some agencies may accept employer certification or BIR Form 2316 instead.
Employee with one employer and correct withholding	BIR Form 2316 / substituted filing proof	The person is not necessarily a “non-filer”; they may be under substituted filing.
Freelancer, online seller, professional, or business owner	ITR, even if income is low or zero	If registered as self-employed or business, the RDO may require filing of returns first.
OFW with income solely abroad	Certificate may be requested depending on purpose	Bring proof of overseas work, such as contract, OEC, visa, or employment certificate.
Foreigner with no Philippine-source income	Depends on purpose and RDO assessment	Passport, Philippine address proof, and agency requirement may be requested.

Where to Apply

Apply at the BIR Revenue District Office (RDO) that has jurisdiction over:

the applicant’s residential address, or
the RDO where the applicant is already registered as a taxpayer.

If the certificate is for a parent or guardian, use the parent’s or guardian’s RDO, not necessarily the student’s school address. If the applicant previously worked, registered a business, or had a TIN in another city, verify first whether their taxpayer record is still under the old RDO.

The BIR website has a contact directory for National Office, Regional/District Offices, and other BIR offices. (Bureau of Internal Revenue) Some RDOs also use the BIR eAppointment System, which allows taxpayers to book an appointment or time slot before visiting. (Bureau of Internal Revenue)

Requirements for a BIR Non-Filer Certificate

The exact checklist can vary slightly by RDO and by the purpose of the request, but the BIR Citizen’s Charter and BIR FOI responses consistently identify the core documents for low-income or no-income applicants.

Requirement	Where to Get It	Practical Tips
Certification of Low Income/No Income signed by the Barangay Chairman	Barangay where the applicant resides	Ask the barangay to state that the applicant is a resident and has low/no income.
Duly notarized Affidavit of Low Income/No Income	Applicant and notary public	The affidavit should match the taxable year and purpose.
Request letter	Applicant	State the name, taxable year, purpose, and requesting institution.
Photocopy of valid ID with three specimen signatures	Applicant	Bring the original ID for verification.
Proof of purpose	School, employer, agency, scholarship provider	Bring the checklist, email, form, or notice requiring the BIR certificate.
TIN or BIR record, if any	Applicant / BIR	If the applicant has no TIN, ask the RDO whether BIR Form 1904 is needed.
Special Power of Attorney (SPA), if represented	Applicant and representative	Attach IDs of both applicant and representative.
Apostille or consular authentication, if SPA was executed abroad	DFA / Philippine Embassy or Consulate, as applicable	This is important for OFWs or applicants abroad.
₱30 loose Documentary Stamp Tax	BIR Collection Section / authorized BIR collecting officer	The ₱100 certification fee is removed for covered low/no-income scholarship and job/livelihood applications, but the ₱30 DST remains.

The BIR’s RMC No. 127-2024 removed the ₱100 certification fee for the Certificate of Exemption application of low-income or no-income persons applying for scholarship and job/livelihood programs, while keeping the ₱30 loose Documentary Stamp Tax because it is based on Section 188 of the Tax Code.

RMC No. 56-2025 also provides updated rules on loose documentary stamps, including that loose documentary stamps are purchased from authorized BIR collecting officers and affixed to taxable certificates or documents.

Step-by-Step Guide to Getting a BIR Non-Filer Certificate

1. Confirm whose certificate is required

Scholarship applications often ask for the parent’s ITR or certificate of non-filing. If the student is a dependent and has no income, but the school asks for proof of the parents’ income status, the certificate should usually be requested under the parent’s or guardian’s name.

Before going to the BIR, check the exact wording of the requirement. Some institutions accept any of these:

BIR Certificate of Exemption
Certificate of Non-Filing of ITR
Barangay Certificate of Indigency plus BIR certification
Parent’s BIR Form 2316
Parent’s latest ITR
Affidavit of No Income

2. Locate the correct RDO

Use the applicant’s residential address or registered taxpayer address. If the applicant once had employment or a business in another city, call the BIR or check the RDO record before filing.

A common delay happens when the applicant goes to the RDO near the school, but the BIR requires the transaction to be processed at the RDO of residence or registration.

3. Get a barangay certificate of low income or no income

Go to the barangay hall where the applicant actually resides. Ask for a Certification of Low Income/No Income signed by the Barangay Chairman.

Make sure the certificate includes:

applicant’s full name;
complete address;
statement of low income or no income;
purpose, such as scholarship, job application, livelihood program, or government assistance;
date issued; and
signature and seal of the barangay.

A generic “Barangay Clearance” may not be enough if it does not state low income or no income.

4. Prepare a notarized affidavit of low income or no income

The affidavit is the applicant’s sworn statement. It should be consistent with the barangay certificate and should identify the taxable year covered.

A simple affidavit usually states:

the applicant’s name, age, civil status, citizenship, and address;
that the applicant had no income or low income for the relevant year;
that the applicant did not file an ITR because they were not required to file;
the purpose of the request; and
that the statements are true.

If the applicant is abroad, the affidavit or SPA may need consular acknowledgment or apostille depending on where it was executed and where it will be used. DFA apostille services apply to Philippine public documents for use abroad, while foreign documents generally need proper attestation before they can be used in the Philippines. (Apostille Philippines) (Apostille Philippines)

5. Draft a short request letter

Many RDOs ask for a request letter even if the posted Citizen’s Charter checklist is brief. The request letter should be direct.

Example:

The Revenue District Officer BIR Revenue District Office No. ___

I respectfully request the issuance of a Certificate of Exemption / Certificate of Non-Filing of Income Tax Return for taxable year 2025. I need this document for my child’s scholarship application with [name of school or agency].

I had no income / low income during the said taxable year and was not required to file an income tax return. Attached are my Barangay Certification of Low Income/No Income, notarized affidavit, identification documents, and the scholarship requirement.

Respectfully, [Name and signature]

6. Book an appointment or visit the RDO

If your RDO is covered by the BIR eAppointment System, book the appropriate service before going. If no appointment slots are available or your RDO still accepts walk-ins for this transaction, go early and bring all originals and photocopies.

At the RDO, you may be directed to the Administrative Section, Client Support Section, or another receiving counter depending on local workflow.

7. Submit the documents for verification

The BIR may check whether the applicant:

has an existing TIN;
is registered as an employee, self-employed person, professional, or business owner;
has open cases or unfiled returns;
has income records from employers or withholding agents;
has previously filed returns; or
is under the correct RDO.

If the applicant has no TIN and needs one only to transact with a government office, the RDO may require BIR Form 1904, which is used for one-time taxpayers and persons registering under E.O. 98 to secure a TIN for government transactions. (Bir CDN)

8. Pay the applicable documentary stamp tax

For covered low/no-income applicants seeking scholarship or job/livelihood assistance, the ₱100 certification fee has been removed, but the ₱30 loose Documentary Stamp Tax remains. Keep the official receipt or payment proof.

9. Claim the certificate

If the documents are complete and there are no issues in the applicant’s tax record, many RDOs can process the certificate within the day. Older BIR Citizen’s Charter materials classified the service as a simple government-to-citizen transaction and showed processing within office workflow, but actual release still depends on document completeness, queue volume, officer availability, and whether the RDO needs to verify records. (Bir CDN)

Common Reasons for Delay or Denial

The applicant was actually required to file an ITR

This is the most important issue. If the person was self-employed, practiced a profession, operated a business, or was registered with the BIR as a business taxpayer, the RDO may not issue a non-filer certificate until the person resolves unfiled returns or open cases.

Even “zero income” businesses or freelancers may still have filing obligations if they remained registered.

The applicant had two employers in the same year

A person who had two or more concurrent or successive employers in the taxable year is generally not qualified for substituted filing and may be required to file an ITR. RR No. 4-2024 expressly notes that individuals deriving compensation income from two or more employers during the taxable year are still required to file a return.

The barangay certificate is too vague

Some RDOs reject barangay certificates that only say “good moral character” or “resident of the barangay.” Ask for wording that clearly states low income or no income.

The wrong person applied

For scholarships, the certificate is usually needed for the parent or guardian whose income status is being evaluated. A student’s own no-income affidavit may not satisfy a requirement asking for the parents’ proof of income.

The applicant went to the wrong RDO

RDO jurisdiction matters. If the taxpayer is registered elsewhere, the RDO may direct the applicant to the registered RDO or require a record update first.

The institution actually wants BIR Form 2316, not a non-filer certificate

If the parent is employed, the school or agency may accept BIR Form 2316, also known as the Certificate of Compensation Payment/Tax Withheld. For employees covered by substituted filing, Form 2316 is often the more appropriate proof than a non-filing certificate.

Special Notes for OFWs, Filipinos Abroad, and Foreigners

OFWs and seafarers

A Filipino working and deriving income solely abroad as an OFW or overseas contract worker may fall under the category not required to file an ITR for that foreign employment income, as clarified by RR No. 4-2024.

However, the OFW should still disclose if they have Philippine-source income, such as:

rental income from Philippine property;
business income in the Philippines;
professional income from Philippine clients;
dividends, interest, or other taxable Philippine income not covered by final tax; or
prior BIR business registration.

Bring proof of overseas employment, such as an employment contract, OEC, seafarer documents, visa, residence permit, or employer certificate, because the RDO may ask why no Philippine ITR was filed.

Filipinos abroad using a representative

If a family member in the Philippines will process the certificate, prepare an SPA. If the SPA is executed abroad, the RDO may require consular acknowledgment or apostille. The BIR Citizen’s Charter materials specifically identify SPA and IDs as additional documents when transacting through a representative, and mention certification from the Philippine Consulate or Hague Apostille Convention if executed abroad. (Bir CDN)

Foreigners in the Philippines

A foreign national may need a BIR certificate for immigration, school, banking, marriage, employment, or agency requirements. The RDO will usually look at whether the foreigner had Philippine-source income or was engaged in trade, business, or employment in the Philippines.

Bring:

passport bio page;
visa or entry stamp;
ACR I-Card, if any;
Philippine address proof;
requesting institution’s checklist;
TIN, if any; and
affidavit explaining lack of Philippine income, if applicable.

If the foreigner has no TIN but needs one to transact with a government office, the RDO may assess whether BIR Form 1904 under E.O. 98 is appropriate.

Frequently Asked Questions

How do I get a BIR non-filer certificate in the Philippines?

Prepare a barangay certification of low income/no income, notarized affidavit, request letter, valid ID with specimen signatures, proof of purpose, and the ₱30 loose Documentary Stamp Tax. Then submit them to the RDO having jurisdiction over your residence or where you are registered.

Is a BIR non-filer certificate the same as a Certificate of Tax Exemption?

For ordinary low-income or no-income individuals applying for scholarships or job/livelihood programs, people often use the terms interchangeably. At the BIR, the service is commonly processed as an Application for Certificate of Exemption for low/no-income persons.

How much is the BIR certificate of non-filing?

For covered low-income or no-income applicants applying for scholarship and job/livelihood programs, the ₱100 certification fee has been removed under RMC No. 127-2024. The ₱30 loose Documentary Stamp Tax remains.

Can I get a BIR non-filer certificate without a TIN?

Possibly, but it depends on the RDO and the purpose. If a TIN is needed only to transact with a government office, the RDO may require BIR Form 1904 under E.O. 98. Do not apply for multiple TINs; tell the RDO if you might already have one.

Can a housewife or homemaker get a BIR non-filer certificate?

Yes, if she genuinely has no income or low income and can support the request with a barangay certification, notarized affidavit, ID, and purpose document. The certificate is commonly requested for a child’s scholarship application.

Can I apply for my parent’s BIR non-filer certificate?

Yes, but if your parent will not personally appear, prepare an SPA and IDs of both the parent and the representative. If the parent is abroad, the SPA may need consular acknowledgment or apostille.

What if I am self-employed but earned no income?

If you are registered as self-employed, a professional, freelancer, or business owner, the BIR may still require you to file applicable returns even if you had no income. You may need to settle open cases or close/update your registration before the RDO issues any certification.

How long does it take to get the certificate?

If your documents are complete and your tax record has no issues, it may be released within the day. Delays happen when the RDO needs to verify records, the applicant is registered in another RDO, documents are incomplete, or there are unfiled returns.

Is BIR Form 2316 enough instead of a non-filer certificate?

For an employee with one employer whose tax was correctly withheld, BIR Form 2316 is often the proper proof because the employee may be under substituted filing. Ask the requesting school, agency, or employer whether they will accept Form 2316 instead of a BIR non-filer certificate.

Do I need to apostille a BIR non-filer certificate for use abroad?

If the certificate will be submitted to a foreign school, embassy, or foreign agency, ask the receiving institution whether it requires DFA apostille. Apostille is generally for Philippine public documents intended for use abroad, while documents for use in non-Apostille countries may need legalization through the relevant embassy or consulate. (Apostille Philippines)

Key Takeaways

A BIR non-filer certificate is commonly processed as a BIR Certificate of Exemption for low-income or no-income persons applying for scholarship, job, or livelihood programs.
Apply at the RDO of the applicant’s residence or registered taxpayer record, not automatically the RDO near the school.
Core requirements usually include a barangay certification, notarized affidavit, request letter, valid ID, and proof of purpose.
For covered low/no-income scholarship and job/livelihood applications, the ₱100 certification fee is removed, but the ₱30 loose Documentary Stamp Tax remains.
Employees under substituted filing may need BIR Form 2316, not a non-filer certificate.
Self-employed persons, professionals, freelancers, and registered businesses may still need to file returns even if they earned little or no income.
If applying through a representative, prepare an SPA and IDs; if the SPA is executed abroad, check apostille or consular authentication requirements.