Whether for a loan application, visa requirement, or employment verification, obtaining a copy of your Income Tax Return (ITR) is a common necessity for taxpayers in the Philippines. Under the National Internal Revenue Code (NIRC) and various Bureau of Internal Revenue (BIR) regulations, taxpayers have the right to access their filed records.

1. Understanding the Document Types

Before making a request, identify which form you specifically need:

BIR Form 1700: For individuals earning purely compensation income.
BIR Form 1701: For self-employed individuals, professionals, or those with mixed income.
BIR Form 2316: The Certificate of Compensation Payment/Tax Withheld (often used as a substitute ITR for employees).

2. Where to Request Your ITR

The process depends on your current employment status and how the return was originally filed.

A. For Employed Individuals (Substitute Filing)

If you are a purely compensation earner with only one employer during the taxable year, your employer is mandated to provide you with BIR Form 2316.

Source: Your HR or Payroll Department.
Note: If you have already left the company, they are still legally required to issue this form covering the period of your employment within the calendar year.

B. For Self-Employed or Professionals

If you filed your own taxes, you should already have a "received" copy. If lost, you must visit the Revenue District Office (RDO) where you are registered.

C. For General Certified True Copies (CTC)

If you need a Certified True Copy for official legal or embassy purposes, you must apply directly at the BIR RDO that has jurisdiction over your registered address (or where the return was filed).

3. Requirements for the Request

To request a copy from the BIR, prepare the following:

Letter of Request: A formal letter addressed to the Revenue District Officer.
Valid Government ID: Original and photocopy (e.g., Passport, Driver’s License, UMID).
Proof of Payment: You will need to pay a Certification Fee (usually ₱100.00) and a Documentary Stamp Tax (DST) (₱30.00) per document.
Authorization Letter: If you are sending a representative, provide a notarized Special Power of Attorney (SPA) and the representative’s valid ID.

4. Step-by-Step Procedure at the BIR

Verify Jurisdiction: Ensure you are at the correct RDO. Use the BIR website's RDO locator if you are unsure.
Submit Documents: Present your request letter and IDs at the administrative section.
Payment: Pay the required fees at the Authorized Agent Bank (AAB) or via the RDO’s collection officer.
Processing Period: The turnaround time varies per RDO but typically takes 3 to 5 working days.
Claiming: Present your official receipt to claim the certified copy.

5. Digital Alternatives: eFPS and eBIRForms

If you filed your ITR electronically:

eFPS (Electronic Filing and Payment System): You can log in to your account and print your filed returns and payment confirmations.
eBIRForms: You should have received an email notification from the BIR acknowledging the receipt of your tax return. This email, attached to the printed ITR, serves as proof of filing.

Important Legal Considerations

Confidentiality of Information: Under Section 270 of the NIRC, BIR officers are prohibited from divulging information regarding the business or income of any taxpayer to unauthorized persons. This is why a notarized SPA is strictly required if you cannot appear in person.

Would you like me to draft a template for the formal Request Letter to the Revenue District Officer?