If you need an Income Tax Return (ITR) for a visa application, loan, scholarship, school requirement, business accreditation, or foreign tax compliance, the first question is: what exact tax document are they asking for? In the Philippines, people often say “ITR” when they actually mean one of four different things: a plain copy of a filed annual income tax return, a Certified True Copy (CTC) from the Bureau of Internal Revenue (BIR), a BIR Form 2316 issued by an employer, or a Certificate of Non-Filing of ITR. The process, office, documents, and waiting time depend on which one you need.

What Is an Income Tax Return in the Philippines?

An Income Tax Return is the tax form filed with the BIR to report income, deductions, tax credits, and income tax due for a taxable year. For most individuals, the annual ITR covers January 1 to December 31 and is commonly needed after the return has already been filed.

The usual Philippine ITR-related forms are:

Document	Who usually uses it	Common purpose
BIR Form 1700	Employees earning purely compensation income who are required or choose to file an annual ITR	Visa, loans, travel, scholarship, proof of income
BIR Form 1701	Self-employed individuals, professionals, mixed-income earners, estates, trusts	Business, freelancing, professional practice, loan applications
BIR Form 1701A	Individuals earning purely business/professional income who use optional standard deduction or 8% income tax rate, when applicable	Freelancers, professionals, sole proprietors
BIR Form 1702-RT / 1702-EX / 1702-MX	Corporations, partnerships, and other non-individual taxpayers	Corporate compliance, bidding, accreditation
BIR Form 2316	Employees whose income tax was withheld by an employer	Often accepted as “ITR” for employees under substituted filing
Certificate of Non-Filing of ITR	Persons with low income or no income who did not file an ITR	Scholarship, educational assistance, social aid, some visa or support documents

For annual income tax filing, BIR Revenue Memorandum Circular No. 20-2026 states that the annual ITR for the calendar year ending December 31, 2025 is due on or before April 15, 2026, and reiterates the use of BIR electronic filing platforms such as eFPS and the Offline eBIRForms Package.

Legal Basis for ITRs and Substituted Filing

The legal foundation for income tax returns is the National Internal Revenue Code of 1997 (NIRC), as amended. Republic Act No. 10963, or the TRAIN Law, amended Section 51 of the NIRC on individual returns and inserted Section 51-A on substituted filing. Under Section 51-A, an employee receiving purely compensation income from only one employer in the Philippines, whose tax was correctly withheld, is generally not required to file a separate annual ITR; the employer-filed withholding certificate, duly stamped “received” by the BIR, is treated as the substituted filing of the employee’s ITR. (Supreme Court E-Library)

Republic Act No. 11976, the Ease of Paying Taxes Act, further amended several NIRC provisions to make tax filing and payment more convenient, including rules on electronic and manual filing/payment and taxpayer classification. (LawPhil)

This is why an employee may be asked for an “ITR” but should actually provide BIR Form 2316, while a freelancer, professional, sole proprietor, or corporation usually needs a copy or certified copy of the actual annual ITR filed with the BIR.

Plain Copy vs. Certified True Copy: Know the Difference

Before going to the BIR, clarify whether the requesting party needs a plain copy or a BIR-certified copy.

Type of copy	Where to get it	Best for
Plain filed copy	Your files, accountant, eBIRForms, eFPS, tax software provider, employer records	Personal reference, initial applications, internal records
Copy with filing proof	Your filed ITR plus confirmation receipt, filing reference number, email confirmation, bank validation, or payment confirmation	Banks, embassies, schools, agencies that check filing
Certified True Copy	BIR Revenue District Office (RDO) or Large Taxpayer office where registered	Visa, formal verification, government or institutional requirements
Employer-issued Form 2316	Employer or former employer	Employees under substituted filing
Certificate of Non-Filing	BIR RDO, usually with barangay and affidavit documents	Persons who did not file because they had no income or low income

A Certified True Copy is not just a photocopy. It is a copy certified by the BIR as corresponding to the document presented or on record. Many embassies, lenders, scholarship offices, and government agencies ask for this because they want proof that the document is connected to an actual BIR filing.

How to Request a Certified True Copy of Your ITR from the BIR

Step 1: Identify your correct RDO or Large Taxpayer office

For most individuals and small businesses, the request is filed with the Revenue District Office (RDO) where the taxpayer is registered. For large taxpayers, it may be handled by the appropriate Large Taxpayer office or division.

You can check your RDO through:

Your BIR Certificate of Registration;
Old filed tax returns;
eBIRForms confirmation emails;
Your accountant or bookkeeper;
The official BIR RDO Finder, which asks for taxpayer identifying details and treats the information confidentially under the Data Privacy Act. (revie.bir.gov.ph)

If you transferred your registration in the past, confirm whether the tax year you need is held by your old RDO or current RDO. This is a common source of delay.

Step 2: Prepare the documents before going to the BIR

For BIR Form 1701 or 1701A, BIR guidance in a 2026 FOI response states that the taxpayer should bring the original and photocopy of the ITR, plus the Confirmation Receipt if filed through eBIRForms or the Filing Reference Number if filed through eFPS. For BIR Form 2316, the taxpayer should bring the original and photocopy of the 2316 and a copy of the duly received “Annex F” from the employer. (www.foi.gov.ph)

As a practical checklist, prepare:

Requirement	Notes
Request letter	State your full name or registered business name, TIN, RDO, tax year, form number, number of copies, and purpose
Valid government ID	Bring original and photocopy; signature should match the request letter
Original filed ITR	Bring the complete return, all pages, schedules, and attachments if relevant
Photocopy sets for certification	Bring one complete photocopy set for each certified copy requested
Proof of filing	eBIRForms confirmation receipt, eFPS filing reference number, tax software confirmation, or BIR-received copy
Proof of payment, if tax was paid	Bank validation, payment confirmation/reference number, Revenue Official Receipt, or e-payment proof
Special Power of Attorney or authorization	Needed if someone else will request or receive the document
IDs of representative and taxpayer	Usually photocopies are required; originals should be available for checking
Corporate authorization	For corporations, bring a board resolution, secretary’s certificate, or officer authorization, as applicable

For a prior FOI request involving a Certified True Copy of BIR Form 1701, the BIR stated that the taxpayer may personally or through an authorized representative file the request at the RDO where the taxpayer is registered, and should bring copies of the eFiled ITR and confirmation receipt or eFPS filing reference number. (www.foi.gov.ph)

Step 3: Go to the Client Support Section or appropriate counter

At the RDO, ask for the counter handling certification, certified true copy, or Client Support Section (CSS) transactions. Some RDOs route the request through the registration counter first, then payment, then release.

Expect the staff to check:

Whether the taxpayer is registered in that RDO;
Whether the return appears complete;
Whether the filing proof matches the tax year and form number;
Whether the person requesting is authorized;
Whether the number of copies matches the payment.

If your return was filed electronically but you lost the confirmation receipt, the RDO may ask you to retrieve the email confirmation, eBIRForms copy, eFPS filing reference number, or other proof. If the return is old, filed manually, or filed in another RDO, retrieval can take longer.

Step 4: Pay the certification fee and documentary stamp tax

The usual amount to prepare is ₱100 certification fee plus ₱30 documentary stamp tax, commonly totaling ₱130 per certificate or copy. The BIR’s Citizen’s Charter for certification-related RDO requests refers to a fee not exceeding ₱100 plus documentary stamp tax under Section 188 of the NIRC, and the cited BIR FOI response similarly mentions ₱100 plus ₱30 DST. (www.foi.gov.ph)

If you need several certified copies, prepare enough cash or payment method for each copy. Keep the official receipt because the releasing counter may require it before issuing the certified document.

Step 5: Claim the certified copy

Some RDOs can release a certified copy within the same working day if the documents are complete and the record is easy to verify. The Citizen’s Charter page for a comparable RDO certification process lists a total processing time of 6 hours and 17 minutes and a total fee of ₱130.

In real-world practice, the timeline can be longer when:

The RDO has a long queue;
The return is from many years ago;
The return was filed in a different RDO;
The taxpayer changed RDO registration;
The BIR needs to verify eFPS, eBIRForms, or payment records;
The taxpayer lacks the confirmation receipt or filing reference number;
The representative’s authority is incomplete.

How Employees Can Request Their “ITR” or BIR Form 2316

If you are an employee, your first stop is usually your employer or former employer, not the BIR.

BIR Form 2316 is the Certificate of Compensation Payment/Tax Withheld. It shows your compensation income and taxes withheld for the year. Under substituted filing, it may serve the practical function of an ITR for employees who meet the legal conditions.

Employers are required to furnish BIR Form 2316 to employees from whom taxes were withheld on or before January 31 of the succeeding calendar year, or on the day of last payment of compensation if employment ends before year-end. (www.foi.gov.ph)

What to request from your employer

Ask HR, payroll, or accounting for:

Your signed BIR Form 2316 for the relevant year;
A copy with employer signature;
If needed, proof that you were included in the employer’s BIR submission;
If requesting BIR certification of the 2316, a copy of the duly received Annex F or employer certification that you were included in the submitted list.

BIR regulations on substituted filing refer to the certified list of employees qualified for substituted filing, commonly known as Annex F, and explain that employees who need their BIR Form 2316 stamped “Received” may request this with the employer’s certification that they were included in the list submitted to the BIR. (Bir Cdn)

If your employer refuses or delays

Start with a written request by email so you have a paper trail. Include:

Your full name;
Employee ID, if any;
Taxable year requested;
Date of employment or separation;
Purpose, if necessary;
Preferred date of release.

If you had multiple employers in the same year, request Form 2316 from each employer. A new employer often needs the previous employer’s Form 2316 to compute year-end adjustment correctly.

How to Request a Certificate of Non-Filing of ITR

A Certificate of Non-Filing of Income Tax Return is different from an ITR. It is used when a person did not file an ITR because they had no income, low income, or were not required to file, but an institution still wants proof.

Based on a BIR FOI response for a Certificate of Non-Filing, the checklist for persons with low income or no income includes a barangay certification of low/no income, a duly notarized affidavit of low/no income, a request letter, photocopy of ID with specimen signatures, and payment of the ₱100 certification fee plus ₱30 loose documentary stamp tax per copy. (www.foi.gov.ph)

Common uses include:

College financial aid;
Scholarship applications;
Educational assistance;
Local government assistance;
Proof of financial status for dependents;
Some immigration or sponsorship packets.

Prepare consistent information. If the applicant is a dependent child, unemployed spouse, senior parent, or person with no income, the barangay certification and affidavit should match the actual facts.

Special Rules for Filipinos Abroad and Foreigners

If you are abroad

You may authorize someone in the Philippines to request the certified copy for you. In practice, the representative should bring:

Special Power of Attorney or authorization letter;
Photocopy of your passport or valid ID;
Representative’s valid ID;
Complete ITR copy and filing proof;
Payment for certification and DST.

If the SPA is executed abroad, Philippine offices commonly require it to be apostilled in a Hague Apostille country or acknowledged/authenticated through the Philippine Embassy or Consulate when applicable. For BIR property-related transactions, the Citizen’s Charter expressly recognizes consular certification or Hague Apostille for documents executed abroad; RDOs often apply the same cautious approach to representative authority because tax records are sensitive.

If you are a foreigner with Philippine income

A foreigner may have a Philippine ITR if registered with the BIR and earning taxable Philippine-source income, such as employment, professional fees, business income, or income connected with a Philippine trade or business.

Practical points:

Use the same RDO where your Philippine TIN or business is registered.
Bring your passport and Philippine taxpayer records.
If you left the Philippines, authorize a representative properly.
If the foreign institution requires authentication, ask whether a BIR-certified copy is enough or whether notarization, DFA apostille, or embassy requirements also apply.

A BIR certification proves the BIR-related document; it does not automatically satisfy every foreign country’s legalization or apostille requirement.

Common Problems and How to Avoid Them

You filed through eBIRForms but lost the confirmation email

Search your email for “eBIRForms,” “Tax Return Receipt Confirmation,” your TIN, form number, or tax year. Also check your old laptop, accountant’s files, and printed folders. The BIR may still require the confirmation receipt or enough information to verify filing.

You only have a PDF copy but no proof of filing

A PDF return by itself may show what was prepared, not necessarily what was filed. Look for the filing confirmation, bank validation, payment reference number, or BIR-received stamp.

Your RDO says the record is not with them

Check whether you transferred RDOs. Many professionals and employees registered in one city later move to another city, while the old return remains associated with the prior RDO. Bring old Certificates of Registration, old returns, and proof of RDO transfer if available.

Your employer gave Form 2316 but it has no BIR stamp

For employees under substituted filing, the employer’s submission and Annex F matter. Some institutions accept an employer-signed 2316; others ask for a BIR-stamped or certified copy. Ask the requesting institution exactly what format they require.

The requesting party wants “ITR for the latest year” before April 15

If the latest annual ITR has not yet been filed, you cannot obtain a certified copy of that filed return. You may provide the prior year’s ITR, latest Form 2316, payslips, Certificate of Employment and Compensation, bank statements, or quarterly tax returns if the requesting party accepts them.

You need a copy for a visa application

Embassies and visa centers vary. Some accept Form 2316 for employees; others prefer the annual ITR with proof of filing or a BIR Certified True Copy. Always match the wording of the visa checklist. If the checklist says “latest ITR,” employees should usually prepare Form 2316, while freelancers and business owners should prepare BIR Form 1701 or 1701A with proof of filing.

Sample Request Letter for Certified True Copy of ITR

[Date]

Revenue District Officer
BIR Revenue District Office No. [RDO Number]
[Office Address]

Subject: Request for Certified True Copy of Income Tax Return

Dear Sir/Madam:

I respectfully request a Certified True Copy of my Income Tax Return for taxable year [Year], filed under BIR Form No. [1700/1701/1701A/1702/etc.].

Taxpayer details:
Name: [Full Name / Registered Business Name]
TIN: [TIN]
Registered Address: [Address]
Contact Number: [Mobile Number]
Email Address: [Email]

The certified copy will be used for [visa application / bank loan / scholarship / employment / government requirement / other purpose].

Attached are copies of my filed ITR, proof of filing, proof of payment if applicable, and valid identification. I am requesting [number] certified copy/copies.

Thank you.

Respectfully,

[Signature]
[Printed Name]

Frequently Asked Questions

Can I request my ITR online in the Philippines?

You can retrieve some filing records online if you used eBIRForms, eFPS, or a tax software provider, but a BIR Certified True Copy is usually requested through the RDO or Large Taxpayer office because the BIR must verify identity, authority, filing records, and payment of certification fees.

Where do I request a Certified True Copy of my ITR?

Request it from the BIR RDO where you are registered, or from the appropriate Large Taxpayer office if you are a large taxpayer. Bring your filed ITR, proof of filing, valid ID, and payment for certification and documentary stamp tax.

How much does it cost to get a certified copy of an ITR?

The usual amount is ₱100 certification fee plus ₱30 documentary stamp tax, or ₱130 per certified copy or certificate. Some situations may require additional copies or supporting documents.

How long does it take to get a BIR-certified copy?

If your documents are complete and the RDO can verify the return quickly, it may be released within the day. If records are old, missing, filed in another RDO, or need further verification, expect a longer timeline.

Is BIR Form 2316 the same as an ITR?

For many employees under substituted filing, BIR Form 2316 serves the practical purpose of an ITR because the employer’s filed withholding certificate is treated as substituted filing under Section 51-A of the NIRC. For freelancers, professionals, sole proprietors, mixed-income earners, and corporations, the relevant annual ITR is usually BIR Form 1701, 1701A, or 1702.

What if I am unemployed and have no ITR?

You may need a Certificate of Non-Filing of ITR instead. The BIR may require a barangay certification of low or no income, notarized affidavit, request letter, ID photocopy with specimen signatures, and payment of the certification fee and documentary stamp tax.

Can someone else request my ITR for me?

Yes, but the representative should have proper written authority, valid IDs, and complete supporting documents. If the authority is executed abroad, an apostille or Philippine consular acknowledgment may be required in practice.

Can I get an ITR if I never filed one?

No. The BIR cannot certify a return that was never filed. If you were not required to file, ask whether the requesting party will accept Form 2316, a Certificate of Non-Filing, a Certificate of Employment and Compensation, or other proof of income.

What if my employer will not release my Form 2316?

Send a written request to HR, payroll, or accounting. Employers are required to furnish employees from whom taxes were withheld with BIR Form 2316 by the applicable deadline. Keep records of your request, especially if you need the document for a time-sensitive application.

Do I need an apostille for a BIR-certified ITR?

For Philippine use, no. For foreign use, it depends on the receiving country or institution. Some accept the BIR Certified True Copy as issued; others require notarization, DFA apostille, translation, or additional authentication.

Key Takeaways

An “ITR request” may mean a filed annual ITR, a BIR Certified True Copy, Form 2316, or a Certificate of Non-Filing.
Employees usually start with their employer because Form 2316 often serves as their ITR under substituted filing.
Freelancers, professionals, business owners, and corporations usually request certified copies from their registered BIR RDO or Large Taxpayer office.
Bring the original and photocopy of the ITR, proof of filing, proof of payment if applicable, valid ID, and authorization documents if using a representative.
The common BIR certification cost is ₱100 certification fee plus ₱30 documentary stamp tax.
Delays usually happen because of missing filing proof, wrong RDO, old records, RDO transfer, or incomplete authority for representatives.
If no ITR was filed because there was no income or low income, the proper document may be a Certificate of Non-Filing of Income Tax Return, not an ITR.