In the Philippine legal and financial landscape, the Income Tax Return (ITR) serves as more than just a compliance document for the Bureau of Internal Revenue (BIR). It is the primary "proof of financial capacity" required for visa applications, bank loans, credit card approvals, and even government bidding.
Whether you are an employee, a self-employed professional, or a business owner, knowing how to retrieve a certified copy of your ITR is essential. Under current Philippine tax laws and the implementation of the Ease of Paying Taxes (EOPT) Act, the process has shifted significantly toward digital platforms.
1. Understanding the Different ITR Forms
Before requesting a copy, you must identify which form applies to your taxpayer classification:
- BIR Form 2316: For employees receiving purely compensation income. This is issued by the employer.
- BIR Form 1700: For individuals with multiple employers or those not qualified for substituted filing.
- BIR Form 1701 / 1701A: For self-employed individuals, professionals, and mixed-income earners.
- BIR Form 1702: For corporations and partnerships.
2. Online Options for ITR Retrieval
The BIR has modernized its systems, allowing taxpayers to access records or file returns electronically.
A. The e-AFS (Electronic Audited Financial Statements) System
For individuals and corporations who filed their ITRs with attached financial statements, the e-AFS portal serves as the repository. While primarily used for submission, it creates a digital trail of your filed returns.
B. eFPS (Electronic Filing and Payment System)
If you or your company are enrolled in eFPS, you can log in to your account and view your filing history.
- Process: Log in > Click 'Tax Return Inquiry' > Select the Tax Type and Year.
- Tip: You can download and print the filed return along with the Filing Reference Number (FRN), which serves as proof of electronic submission.
C. eBIRForms
For those who used the eBIRForms Offline Package, the copy is stored locally on the computer used during filing. Check the BIRForms folder in your C: drive. If the computer was reformatted, you will need to request a copy from the BIR directly (see Section 3).
3. Manual Requests via the Revenue District Office (RDO)
If you need a Certified True Copy (CTC)—which is often required by embassies and formal lending institutions—you must visit the BIR.
Step 1: Locate your RDO
You must file the request at the RDO where you are registered. If you are unsure of your RDO, you may use the BIR’s "Revie" chatbot on their official website or call the BIR hotline.
Step 2: Prepare Requirements
- Letter of Request: A simple formal letter addressed to the Revenue District Officer.
- Original ITR: A copy of the ITR you filed (if you have one) to be stamped as a CTC.
- Valid ID: Government-issued identification.
- Proof of Payment: You must pay a Certification Fee (usually ₱100.00) and a Documentary Stamp Tax (DST) (usually ₱30.00) per document at an Authorized Agent Bank (AAB) or via mobile payment (e.g., GCash/Maya).
Step 3: Processing Time
Upon submission of the proof of payment and the request form, the RDO typically processes the CTC within 3 to 5 working days, depending on the availability of the records in their archives.
4. Special Case: Employees (BIR Form 2316)
Under the "Substituted Filing" rule, employees do not need to file their own ITRs if they have only one employer for the year and the tax was withheld correctly.
- How to get a copy: Your employer is legally mandated under the Tax Code to provide you with a signed copy of BIR Form 2316 on or before January 31 of the succeeding year, or upon termination of employment.
- Lost Copy: If you lost your 2316, your first point of contact is your company’s HR or Payroll department. They are required to keep these records for ten years.
5. Important Legal Reminders
Taxpayer Privacy: Under the Data Privacy Act of 2012 and the National Internal Revenue Code (NIRC), tax records are confidential. Only the taxpayer or an authorized representative (with a notarized Special Power of Attorney) can request these documents. The "No ITR" Scenario: If you did not earn enough to reach the tax threshold (₱250,000 annually for individuals), you may not have an ITR. In this case, you may request a Certificate of Low Income or Certificate of Tax Exemption from your RDO for legal purposes.