I. Introduction

In the Philippines, the Income Tax Return (ITR) serves as a fundamental document under the National Internal Revenue Code of 1997 (Republic Act No. 8424, as amended), commonly known as the Tax Code. It is a sworn declaration filed by taxpayers detailing their income, deductions, and tax liabilities for a given taxable year. For educational purposes, schools and universities often require submission of a parent's or guardian's ITR as part of enrollment, scholarship applications, or financial aid assessments. This requirement stems from institutional policies aimed at verifying family income levels to ensure compliance with tuition fee structures, scholarship eligibility criteria, or government-mandated programs like the Universal Access to Quality Tertiary Education Act (Republic Act No. 10931), which considers income thresholds for free higher education.

Requesting an ITR from the Bureau of Internal Revenue (BIR) involves navigating administrative procedures governed by revenue regulations and issuances. This article provides a comprehensive overview of the legal framework, eligibility, procedural steps, required documents, potential challenges, and alternatives, all within the Philippine context. It emphasizes compliance with tax confidentiality rules under Section 270 of the Tax Code, which prohibits unauthorized disclosure of tax information, while permitting taxpayers to access their own records.

II. Legal Framework Governing ITR Requests

The process of requesting an ITR is anchored in several key laws and regulations:

National Internal Revenue Code (Tax Code): Section 6 authorizes the BIR Commissioner to examine and provide copies of tax returns upon request by the taxpayer or authorized representatives. However, access is restricted to prevent breaches of confidentiality under Section 270, which imposes penalties for unlawful divulgence.
Revenue Regulations (RR) No. 2-98, as amended: This outlines the filing and maintenance of ITRs, including forms such as BIR Form 1700 (for individuals earning purely compensation income), BIR Form 1701 (for self-employed individuals and professionals), and BIR Form 1702 (for corporations). These regulations imply that certified copies can be requested for legitimate purposes, including educational requirements.
BIR Revenue Memorandum Orders (RMOs) and Circulars: RMO No. 53-98, for instance, details procedures for issuing certifications and authenticated copies of tax documents. Recent issuances, such as those promoting digitalization under the Ease of Paying Taxes Act (Republic Act No. 11976), encourage online requests where feasible.
Data Privacy Act of 2012 (Republic Act No. 10173): This intersects with tax requests by requiring consent for processing personal data in ITRs, ensuring that requests do not violate privacy rights.
Educational Laws: While not directly regulating BIR processes, laws like the Education Act of 1982 (Batas Pambansa Blg. 232) and implementing rules from the Department of Education (DepEd) or Commission on Higher Education (CHED) often mandate income verification, making ITRs a common requisite.

Failure to comply with these laws during the request process may result in denial of the request or administrative sanctions.

III. Eligibility to Request an ITR

Not everyone can request an ITR due to confidentiality protections. Eligibility is limited to:

The Taxpayer Themselves: Individuals or entities who filed the ITR, including parents or guardians in the context of school requirements.
Authorized Representatives: Spouses, children (if of legal age), or third parties with a Special Power of Attorney (SPA) notarized in accordance with the Civil Code (Articles 1874-1878). For minors, parents or legal guardians may request without additional authorization.
Heirs or Successors: In cases of deceased taxpayers, under Section 236 of the Tax Code.
Government Agencies: For official purposes, but this does not apply to school requirements unless through inter-agency coordination.

Schools cannot directly request ITRs from the BIR; the responsibility lies with the taxpayer to obtain and submit them.

IV. Types of ITR Documents Available for Request

Depending on the school’s requirements, the following may be requested:

Filed ITR Copy: A photocopy or printed version of the originally filed return.
Certified True Copy (CTC): An authenticated version stamped and signed by BIR officials, often required for evidentiary purposes.
BIR-Received Stamp Copy: Evidence of filing, useful if the original is lost.
Electronic Filing Confirmation: For e-filed ITRs via the eBIRForms system or Electronic Filing and Payment System (eFPS).

Schools typically accept CTCs to ensure authenticity.

V. Procedural Steps to Request an ITR

The process can be initiated at BIR Revenue District Offices (RDOs) or through limited online channels. Here is a step-by-step guide:

Determine the Appropriate BIR Office: Requests must be filed at the RDO where the taxpayer is registered, as per Section 9 of the Tax Code. Locate the RDO via the BIR website or directory (e.g., RDO 39 for South Quezon City).
Prepare Required Documents:
- Valid government-issued ID (e.g., Passport, Driver's License, or UMID).
- Taxpayer Identification Number (TIN).
- Proof of filing (e.g., payment slips or acknowledgment receipts) if available.
- SPA if requesting on behalf of another.
- Letter of request specifying the taxable year, purpose (e.g., school enrollment), and type of copy needed.
- For e-filed ITRs, login credentials to the eBIRForms portal.
File the Request:
- Visit the RDO during office hours (Monday-Friday, 8:00 AM to 5:00 PM).
- Proceed to the Taxpayer Service Section or Document Processing Division.
- Submit the letter of request and documents.
- Pay applicable fees (see Section VI).
Processing and Release:
- Simple requests may be processed within 3-5 working days; complex ones (e.g., archived records) up to 15 days.
- Collect the document in person or authorize pickup.
Online Alternatives:
- For e-filed ITRs, taxpayers can download copies from the eBIRForms Online System after logging in with TIN and password.
- The BIR's Online Registration and Update System (ORUS) may allow digital access for recent filings.
- Under the Digital Transformation Program, some RDOs accept email requests, but physical verification is often required.
Appeal if Denied: If rejected (e.g., due to incomplete documents), appeal to the BIR Regional Director under RMO No. 20-2007.

VI. Fees and Costs

Fees are prescribed under Revenue Memorandum Circulars:

Certification Fee: PHP 100-200 per document.
Photocopying: PHP 1-2 per page.
Authentication: Additional PHP 50-100.

Indigent taxpayers may request waivers under certain BIR issuances, but this is rare for school-related requests.

VII. Timelines and Deadlines

ITRs must be filed annually by April 15 (or the following business day) for calendar year taxpayers.
Requests can be made anytime, but for school purposes, align with enrollment periods (e.g., June for basic education, August for tertiary).
Archived ITRs (over 5 years old) may take longer, as per BIR retention policies under RR No. 17-2013.

VIII. Challenges and Common Issues

Non-Filers: If no ITR was filed (e.g., income below taxable threshold), submit an Affidavit of Non-Filing or Certificate of No Income, obtainable from the BIR.
Lost Documents: Request reconstruction under RMO No. 15-2014.
Confidentiality Concerns: Ensure the request does not inadvertently disclose sensitive information.
Pandemic Adjustments: Post-COVID, some RDOs prioritize appointments via the BIR's Online Appointment System.
Fraud Risks: Beware of fake BIR agents; verify through official channels.

IX. Alternatives to ITR for School Requirements

If obtaining an ITR is impractical:

Barangay Certificate of Indigency: Issued by local government units to certify low income.
Certificate of Tax Exemption: For exempt individuals under Section 30 of the Tax Code.
Pay Slips or Employment Certificates: Accepted by some schools as substitutes.
DSWD Social Case Study Report: For scholarship applications.

Schools must reasonably accommodate alternatives under CHED or DepEd guidelines to avoid discrimination.

X. Penalties for Non-Compliance or Misuse

Unauthorized access: Fines up to PHP 1,000,000 and imprisonment under Section 270.
Falsification: Criminal liability under the Revised Penal Code (Articles 171-172).
Failure to file ITR when required: Penalties under Section 255 (up to PHP 100,000 fine and imprisonment).

XI. Conclusion

Requesting an ITR from the BIR for school requirements is a straightforward yet regulated process designed to balance taxpayer rights with administrative efficiency. By adhering to the outlined steps and legal provisions, individuals can fulfill educational mandates while maintaining compliance with Philippine tax laws. For updates, taxpayers are encouraged to consult official BIR issuances, as procedures may evolve with ongoing digital reforms.