Needing a Certificate of Non-Filing of Income Tax Return or a “tax exemption certificate” from the BIR usually means you are trying to prove one practical point: you did not file an ITR because you had no taxable income, low income, substituted filing through an employer, or a specific legal exemption. This often comes up in scholarship applications, job or livelihood programs, school financial aid, visa processing, foreign agency requirements, and nonprofit registration. The important first step is to identify the exact document being asked for, because “certificate of non-filing,” “certificate of tax exemption,” “certificate of exemption,” and “BIR tax exemption certificate” are often used interchangeably by schools, agencies, and applicants, but they do not always mean the same thing under Philippine tax practice.

What Is a Certificate of Non-Filing or Tax Exemption in the Philippines?

In ordinary use, a Certificate of Non-Filing of Income Tax Return is a document requested to show that a person did not file an income tax return for a particular year because they were not required to file one. The BIR’s frontline service more commonly refers to this as a Certificate of Exemption for Scholarship and Job/Livelihood Programs, especially for persons with low income or no income. The BIR Citizen’s Charter describes this service as available to persons with low income or no income who want to avail of scholarship and job/livelihood programs, filed with the RDO having jurisdiction over the applicant’s residence or where the taxpayer is registered. (Bir CDN)

A Certificate of Tax Exemption, on the other hand, can mean different things depending on the applicant:

Situation	Usually needed document	Where it is handled
Student, parent, unemployed person, or low-income applicant applying for scholarship, job, or livelihood assistance	Certificate of Exemption / Certificate of Non-Filing	BIR Revenue District Office (RDO)
Employee with one employer and correctly withheld taxes	BIR Form 2316 and substituted filing records, often not a separate BIR certificate	Employer and BIR records
OFW earning solely abroad	Proof of OFW income status; sometimes BIR certification if required by a school or agency	RDO, depending on residence or registration
Freelancer, sole proprietor, or professional with no income for the year	Usually “No Payment” tax returns, not a simple non-filing certificate	eBIRForms/eFPS and RDO
Non-stock, nonprofit corporation seeking income tax exemption	Certificate of Tax Exemption or tax exemption ruling under Section 30 of the Tax Code	BIR/RDO and Revenue Region
Cooperative, homeowners’ association, school, retirement plan, or special law entity	Special CTE, certificate of qualification, or ruling depending on the law	BIR, CDA, SEC, DHSUD, or other agency depending on entity

The document does not automatically erase tax obligations. It also does not mean that a person is permanently exempt from all Philippine taxes. It is usually a certification for a specific purpose, taxable year, and factual situation.

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

The main legal basis is the National Internal Revenue Code of 1997, as amended by laws such as Republic Act No. 10963 (TRAIN Law, 2017) and Republic Act No. 11976 (Ease of Paying Taxes Act, 2024). BIR Revenue Regulations No. 4-2024 implements several EOPT amendments on filing and payment of returns and expressly updates the rules on individuals not required to file income tax returns.

Under RR No. 4-2024, the following individuals are generally not required to file an income tax return:

An individual earning purely compensation income whose taxable income does not exceed ₱250,000;
An individual whose income tax has been correctly withheld by one employer, provided the person had only one employer for the taxable year;
An individual whose sole income has been subjected to final withholding tax;
A minimum wage earner, as defined in the regulations; and
A Filipino citizen working and deriving income solely from abroad as an Overseas Contract Worker or OFW, as defined under Republic Act No. 11641, the Department of Migrant Workers Act.

A major practical limitation is this: employees with two or more employers during the same taxable year are not qualified for substituted filing and are still required to file a return, even if their taxes were withheld. This includes people who changed jobs within the year or worked for two employers at the same time.

Legal Basis for BIR Certificates of Exemption

For low-income or no-income applicants, BIR Revenue Memorandum Circular No. 127-2024 is especially important. It states that persons with low income or no income who want to avail of scholarship and job/livelihood programs may apply for a Certificate of Exemption by submitting a barangay certification of low/no income, a notarized affidavit of low/no income, and, when represented by another person, a Special Power of Attorney with government-issued IDs. It also removed the ₱100 certification fee for these applications, while keeping the ₱30 loose Documentary Stamp Tax because the DST is imposed under Section 188 of the Tax Code.

For organizations, a different legal framework applies. Section 30 of the Tax Code covers certain corporations and associations exempt from income tax on income received as such. BIR Revenue Memorandum Order No. 38-2019 clarified the nature, tax treatment, and processing of Certificates of Tax Exemption for non-stock, nonprofit corporations under Section 30. The BIR applies an organizational test and an operational test: the entity’s SEC documents must show a qualifying exempt purpose, and its actual activities must be devoted to that purpose. (Bir CDN)

The Supreme Court has repeatedly held that tax exemptions are strictly construed. In Commissioner of Internal Revenue v. St. Luke’s Medical Center, Inc., the Court explained that charitable institutions are not automatically tax-exempt; the requirements for exemption must be found in the law granting it. (Supreme Court E-Library) This matters because the BIR will look beyond labels like “nonprofit,” “foundation,” or “charitable” and examine the entity’s documents, income sources, and actual operations.

Certificate of Non-Filing vs. BIR Form 2316 vs. ITR

Many applicants lose time because they request the wrong document. Use this guide before going to the RDO:

If this is your situation	What usually proves your status
You were unemployed for the year	Barangay low/no income certification, notarized affidavit, and BIR Certificate of Exemption if required
You were a student with no income	Same as above, usually for scholarship or financial aid
You were employed by one employer only	BIR Form 2316 and employer’s substituted filing
You changed jobs during the year	Annual ITR may be required; Form 2316 from each employer is not enough by itself
You were self-employed but had no sales	“No Payment” tax filings may still be required if your BIR registration was active
You are an OFW with income solely abroad	OFW documents plus BIR certification if demanded by the receiving agency
You are a foreigner with no Philippine income	Passport/ACR details and proof of Philippine residence or transaction may be needed; the RDO may check whether you have a TIN or Philippine tax record
You represent a nonprofit corporation	CTE/tax exemption ruling requirements under Section 30, not a personal non-filing certificate

Step-by-Step Guide: How to Get a BIR Certificate of Non-Filing or Exemption

1. Confirm the exact wording required by the school, agency, embassy, or employer

Before going to the BIR, ask the receiving office what wording they need. Some offices specifically ask for:

“Certificate of Non-Filing of Income Tax Return”
“BIR Certificate of Exemption”
“Certificate of Tax Exemption”
“Proof of non-filing of ITR”
“Certificate of no income or low income”
“ITR or proof of exemption from filing”

This matters because the BIR certificate may be issued for a specific purpose, such as scholarship, job, or livelihood application. If the certificate will be submitted abroad, ask whether the foreign agency needs apostille, translation, or notarized copies.

2. Prepare the basic documents

For low-income or no-income applicants applying for scholarship or job/livelihood programs, prepare:

Requirement	Practical notes
Barangay Certification of Low Income/No Income	Should be signed by the Punong Barangay/Barangay Chairman of the place where the applicant resides
Notarized Affidavit of Low Income/No Income	The facts must match the barangay certification and the application purpose
Valid government-issued ID	Bring original and photocopy; students may bring school ID plus another accepted ID if available
Request letter	Many RDOs ask for a short letter stating the taxable year and purpose
TIN, if any	Bring your TIN card, BIR record, or any document showing your TIN
Proof of purpose	Scholarship form, job/livelihood program requirement, school checklist, or email from the requesting office
₱30 loose Documentary Stamp Tax	Still required under RMC No. 127-2024
SPA and IDs, if represented	Required when someone else will transact for the applicant

The BIR’s FOI responses and Citizen’s Charter materials commonly identify the barangay certification, notarized affidavit, request letter or proof of request, ID copy, certification fee/DST, and SPA for representatives as practical requirements. (www.foi.gov.ph)

3. Go to the correct BIR RDO

For the Certificate of Exemption for Scholarship and Job/Livelihood Programs, the BIR Citizen’s Charter points applicants to the RDO having jurisdiction over the residence of the taxpayer or where the taxpayer is registered. (Bir CDN)

In practice:

If you already have a TIN, check your registered RDO.
If you do not know your RDO, ask the BIR contact center or use available BIR channels to verify your registration.
If you moved, the RDO may ask you to update your registration address before issuing certain certifications.
If you have an open business registration, the RDO may check for unfiled returns before issuing a certificate.

4. Ask for the correct frontline service

At the RDO, state your request clearly:

“I would like to apply for a Certificate of Exemption / Certificate of Non-Filing of ITR for scholarship/job/livelihood purposes because I had low income/no income for taxable year ____.”

This helps the officer route you to the right counter. Avoid simply saying “tax exemption,” because that can refer to corporate exemptions, donor’s tax exemptions, real property transactions, or nonprofit rulings.

5. Submit the documents and pay only the applicable charges

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

For other BIR certifications not covered by the fee waiver, a ₱100 certification fee may still appear in the BIR Citizen’s Charter or RDO payment instructions. Keep the official receipt, payment confirmation, or proof of purchase of the documentary stamp.

6. Claim the certificate

The BIR Citizen’s Charter classifies this frontline service as a simple government-to-citizen transaction. Older and updated Citizen’s Charter materials have shown a total processing time of around 6 hours and 17 minutes, but the real-world timeline can vary by RDO workload, queueing system, document completeness, and whether the applicant’s BIR registration has issues. (Bir CDN)

Practical timelines:

Situation	Usual experience
Complete documents, no TIN issues, same RDO	Same day or next working day
Missing affidavit, unclear barangay certification, or no photocopies	Delayed until completed
Applicant has an active business registration with missing returns	May require compliance first
Representative lacks SPA or proper IDs	Usually not processed
Certificate needed for use abroad	Additional apostille/authentication time may be needed

What Should Be in the Affidavit of Low Income or No Income?

The affidavit is important because it is a sworn statement. It should usually state:

Applicant’s full name, age, citizenship, civil status, and address;
That the applicant had no income or low income for the relevant taxable year;
The source of support, if any, such as parents, spouse, relatives, pension, allowance, or occasional assistance;
That the applicant is requesting the certificate for a specific purpose, such as scholarship or job/livelihood application;
That the statements are true and correct.

Do not exaggerate or hide income. A false affidavit can create serious problems because Article 183 of the Revised Penal Code, as amended by Republic Act No. 11594 (2021), penalizes knowingly making untruthful statements under oath or in an affidavit on a material matter. (Lawphil)

Special Situations

If you are a student

Students usually need this certificate because a school, scholarship foundation, or financial aid office wants proof that the student or parent did not file an ITR. Bring:

School ID and another valid ID, if available;
Parent’s or guardian’s information, if the request concerns family income;
Barangay certification of low/no income;
Notarized affidavit;
Scholarship checklist or school requirement.

If the school asks for the parent’s Certificate of Non-Filing, the parent—not the student—may need to execute the affidavit and apply for the certificate.

If you are unemployed

Unemployed applicants should make the affidavit very clear. State the year covered and how basic needs were supported. If you received occasional help from family, say so. If you had informal income, small commissions, online work, or sari-sari sales, be careful: the BIR may treat this differently from “no income.”

If you are an employee

If you had only one employer for the taxable year and your taxes were correctly withheld, your employer’s substituted filing and BIR Form 2316 may be the proper document. RR No. 4-2024 treats the certified list of employees qualified for substituted filing as tantamount to substituted filing for covered employees.

If you changed employers during the year, had two employers, or earned other income, you may need to file an annual ITR.

If you are self-employed, a freelancer, professional, or online seller

This is where many applicants get surprised. If you are registered with the BIR as self-employed, a professional, sole proprietor, or mixed-income earner, “no income” does not automatically mean “no filing.” You may still have to file required returns, including “No Payment” returns, while your registration is active.

RR No. 4-2024 emphasizes electronic filing through available electronic platforms, with manual filing allowed only in situations such as platform unavailability.

If your business is no longer operating, consider closing or updating your BIR registration. Otherwise, the system may continue expecting filings.

If you are an OFW

RR No. 4-2024 includes a Filipino citizen working and deriving income solely abroad as an OCW or OFW among individuals not required to file an income tax return.

Bring documents showing OFW status, such as:

Passport;
Overseas employment contract;
OEC or OWWA-related record, if available;
Proof of foreign employment or foreign income;
Barangay certification and affidavit if the certificate is for a local scholarship or family application.

If you also earned Philippine-sourced business income, rental income, professional fees, or compensation in the Philippines, the analysis changes.

If you are a foreigner in the Philippines

Foreigners may be asked for Philippine tax documents in immigration, employment, banking, school, or property-related transactions. The BIR will usually look at whether the foreigner has:

A Philippine TIN;
Philippine-sourced income;
Employment or business activity in the Philippines;
A registered address or RDO;
A specific transaction requiring tax documentation.

Bring your passport, ACR I-Card if applicable, proof of Philippine address, and documents from the requesting office. If a representative will transact for you, prepare an SPA and IDs.

If the applicant is abroad

If a person abroad authorizes someone in the Philippines to request the certificate, the RDO will usually require a properly executed Special Power of Attorney. If the SPA is executed abroad, it may need to be notarized before a Philippine consulate or apostilled if executed in a country covered by the Apostille Convention. The DFA explains that the Philippines became a party to the Apostille Convention on 14 May 2019, and apostille rules now apply to covered public documents. (Apostille Services)

If the BIR certificate itself will be used abroad, the receiving foreign office may require DFA apostille, translation, or additional authentication.

Certificates of Tax Exemption for Nonprofits and Organizations

A personal Certificate of Non-Filing is very different from a corporate Certificate of Tax Exemption.

For non-stock, nonprofit corporations, the BIR looks at Section 30 of the Tax Code and the rules under RMO No. 38-2019. The organization must show that it is both:

Organized for a qualifying exempt purpose; and
Operated in actual practice for that purpose. (Bir CDN)

Common documents include:

Application letter citing the specific Section 30 paragraph relied upon;
SEC Certificate of Incorporation;
Articles of Incorporation and By-Laws;
BIR Certificate of Registration;
Sworn certification on activities, income sources, and disposition of funds;
Financial statements and ITRs or annual information returns, if applicable;
Certifications from relevant agencies, depending on the entity type.

Important limitations:

A nonprofit is not exempt merely because it is non-stock.
Income from activities conducted for profit can still be taxable.
Withholding tax obligations may still apply.
VAT or percentage tax issues may still arise depending on transactions.
A CTE may be revoked or revalidated if the entity’s character, purpose, or operations materially change.

BIR RMC No. 123-2024 clarified that the three-year validity period under RMO No. 38-2019 does not apply to certain entities, including non-stock nonprofit educational institutions, homeowners’ associations, non-stock savings and loan associations, and certain employees’ retirement benefit plans; their issued CTEs remain valid unless recalled or revoked, subject to revalidation if material changes occur.

BIR RMO No. 22-2025 also amended RMO No. 38-2019 for legitimate labor organizations of seafarers, recognizing rules under the Labor Code, Section 30 of the Tax Code, and Republic Act No. 12021, the Magna Carta of Filipino Seafarers.

Common Mistakes That Cause Delay or Denial

1. Asking for “tax exemption” when you only need proof of non-filing

The phrase “tax exemption” can send your request in the wrong direction. For a student, unemployed person, parent, or low-income applicant, ask specifically about the Certificate of Exemption for Scholarship and Job/Livelihood Programs or proof of non-filing.

2. Using only a barangay certificate

A barangay certification of low income or indigency is not the same as a BIR certificate. It is usually one of the requirements for the BIR certificate, not a substitute for it.

3. Forgetting the notarized affidavit

The affidavit is a core document. Make sure the facts match the barangay certification and the taxable year requested.

4. Not specifying the taxable year

A school or agency may need proof for a specific year, such as 2024 or 2025. State the year in the request letter and affidavit.

5. Having an open BIR business registration

If you previously registered as a freelancer, sole proprietor, professional, or online seller, the BIR may check whether returns were filed. Open registration can create filing obligations even when you had no sales.

6. Assuming “no tax due” means “no filing required”

Some people owe zero tax but still need to file. This is common for self-employed individuals, mixed-income earners, registered professionals, and businesses with losses.

7. Sending a representative without SPA

A representative usually needs a Special Power of Attorney and IDs of both the applicant and representative. If the applicant is abroad, authentication or apostille issues may arise.

8. Using false information

Do not claim “no income” if you had business income, professional fees, commissions, rent, online income, or other taxable income. False sworn statements can create criminal and tax problems.

Fees, Timelines, and Offices Involved

Item	Practical information
Main office	BIR Revenue District Office
Correct RDO	RDO of residence or where taxpayer is registered
Processing classification	Simple G2C transaction under BIR Citizen’s Charter
Certification fee	₱100 historically, but waived for low/no-income scholarship and job/livelihood Certificate of Exemption applications under RMC No. 127-2024
Documentary Stamp Tax	₱30 loose DST remains
Processing time	Often same day if complete; Citizen’s Charter materials indicate around 6 hours and 17 minutes, but real-world timing varies
Representative allowed	Yes, with SPA and IDs
Use abroad	May require DFA apostille or foreign legalization depending on receiving country

Frequently Asked Questions

Is a Certificate of Non-Filing the same as a Certificate of Tax Exemption?

Not always. For students, unemployed persons, and low-income applicants, the requested “Certificate of Non-Filing” is often processed as a BIR Certificate of Exemption for scholarship or job/livelihood purposes. For nonprofits and special entities, a Certificate of Tax Exemption is a different document based on the Tax Code or a special law.

Can I get a BIR Certificate of Non-Filing online?

There is no single nationwide fully online process that replaces all RDO processing for this certificate. Some RDOs may use appointment systems, email coordination, or local procedures, but applicants should expect RDO submission, document checking, and payment of the applicable DST.

How much is the BIR Certificate of Exemption?

For low-income or no-income applicants applying for scholarship and job/livelihood programs, the ₱100 certification fee was removed by RMC No. 127-2024. The ₱30 loose Documentary Stamp Tax remains. Other BIR certifications not covered by the waiver may still involve a ₱100 certification fee.

How long does it take to get the certificate?

If all documents are complete and there are no RDO or TIN issues, it may be released the same day or the next working day. Citizen’s Charter materials indicate a processing time of about 6 hours and 17 minutes, but actual timing depends on the RDO’s queue and whether the applicant’s BIR record needs verification.

Do I need a TIN to get a Certificate of Non-Filing?

If you already have a TIN, bring proof of it. If you do not have one, the RDO may determine whether you need registration for the transaction. Students and persons transacting with government offices sometimes register under EO 98, but the RDO will guide the exact form and classification.

I am employed. Should I get a Certificate of Non-Filing or BIR Form 2316?

If you had one employer for the taxable year and tax was correctly withheld, BIR Form 2316 and substituted filing records are usually the proper proof. If you had two employers, changed jobs, or had other taxable income, you may need to file an annual ITR.

Can an OFW get a Certificate of Non-Filing?

Yes, an OFW may request certification if a school, agency, or program requires it. RR No. 4-2024 recognizes Filipino citizens working and deriving income solely from abroad as OCWs or OFWs among those not required to file an income tax return. Bring OFW documents and proof of the purpose of the request.

What if I had a business registration but no income?

You may still have filing obligations. Registered freelancers, professionals, and sole proprietors often need to file “No Payment” returns even with zero income. If the business has stopped operating, update or close the BIR registration to avoid continuing filing obligations.

Can a representative apply for me?

Yes, but the representative should bring a Special Power of Attorney, valid IDs of both applicant and representative, and all required documents. If the SPA was executed abroad, apostille or consular notarization may be required.

Is the certificate valid forever?

Usually no. It is commonly issued for a specific purpose and taxable year. If you need it for multiple applications, request enough original copies or certified copies and make sure the wording matches each receiving agency’s requirement.

Key Takeaways

A “Certificate of Non-Filing” is commonly requested to prove that a person did not file an ITR because they were not required to file.
For low-income or no-income applicants, the BIR usually processes this as a Certificate of Exemption for scholarship or job/livelihood programs.
The usual requirements are a barangay certification of low/no income, notarized affidavit, valid ID, request details, DST payment, and SPA if represented.
RMC No. 127-2024 removed the ₱100 certification fee for covered low/no-income scholarship and job/livelihood applications, but the ₱30 DST remains.
Employees with one employer may only need BIR Form 2316 and substituted filing proof.
Self-employed persons, freelancers, professionals, and registered businesses may still need to file returns even if they had no income.
Nonprofit organizations need a different Certificate of Tax Exemption process under Section 30 of the Tax Code and BIR revenue issuances.
False statements in a notarized affidavit can lead to serious legal consequences, including perjury under the Revised Penal Code.