How to Request Income Tax Return (ITR) Copies from the BIR in the Philippines

Introduction

In the Philippines, the Income Tax Return (ITR) is a fundamental document filed annually by taxpayers with the Bureau of Internal Revenue (BIR) to declare their income, deductions, and tax liabilities. ITRs are essential for compliance with the National Internal Revenue Code (NIRC) of 1997, as amended by subsequent laws such as the Tax Reform for Acceleration and Inclusion (TRAIN) Law (Republic Act No. 10963) and the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act (Republic Act No. 11534). Taxpayers may need copies of their ITRs for various purposes, including loan applications, visa processing, business permits, legal proceedings, or personal records verification. If the original stamped copy is lost, misplaced, or damaged, requesting a duplicate from the BIR becomes necessary.

The BIR maintains records of filed ITRs, and taxpayers have the right to access their own tax documents, subject to certain procedures and fees. This right stems from the principle of transparency in tax administration while balancing confidentiality obligations under the NIRC. However, third parties cannot access ITRs without proper authorization, a court order, or specific legal exceptions. This article provides a comprehensive guide on requesting ITR copies, covering legal foundations, eligibility, procedures, requirements, fees, timelines, challenges, and related considerations in the Philippine context.

Legal Basis for Requesting ITR Copies

The process for requesting ITR copies is governed by the NIRC and various BIR issuances. Key provisions include:

Section 6 of the NIRC (Power of the Commissioner to Make Assessments and Prescribe Additional Requirements): This grants the BIR Commissioner authority over tax records, including the maintenance and issuance of copies to authorized persons. It implicitly allows taxpayers access to their own filed returns for verification and compliance purposes.
Section 270 of the NIRC (Unlawful Divulgence of Information): This emphasizes the confidentiality of tax returns, prohibiting BIR personnel from disclosing ITR contents except to the taxpayer, their authorized representative, or under legal mandates (e.g., court subpoenas or inter-agency requests). Thus, requests for one's own ITR are permissible but must follow strict protocols to prevent unauthorized access.
Revenue Memorandum Orders (RMOs) and Regulations: Specific guidelines are outlined in BIR issuances such as RMO No. 12-2013 (Guidelines on the Processing of Requests for Certified True Copies of Tax Returns and Other Documents) and related circulars. These detail the administrative process, ensuring requests are handled efficiently while upholding data privacy under Republic Act No. 10173 (Data Privacy Act of 2012).
Freedom of Information (FOI) Program: Under Executive Order No. 2 (2016), taxpayers can use the eFOI portal (foi.gov.ph) for government records, including BIR documents. However, for personal ITRs, direct requests to the BIR are preferred over FOI to avoid delays, as FOI is more suited for public information rather than personal records.
Amendments from Recent Laws: The TRAIN and CREATE Acts have modernized filing through electronic systems (e.g., eBIRForms and Electronic Filing and Payment System or eFPS), which may affect how copies are requested. For electronically filed ITRs, digital records are stored in BIR databases, facilitating easier retrieval.

Failure to follow these legal frameworks can result in denied requests or penalties for improper disclosure.

Who Can Request ITR Copies

Eligibility is limited to protect taxpayer privacy:

The Taxpayer Themselves: Individuals, corporations, partnerships, or estates/trusts registered with the BIR. For individuals, this includes resident citizens, non-resident citizens, resident aliens, and non-resident aliens engaged in trade or business.
Authorized Representatives:
- For individuals: Spouses (with marriage certificate), heirs (with death certificate and extrajudicial settlement), or lawyers/accountants (with Special Power of Attorney or SPA notarized and BIR-accepted).
- For corporations/partnerships: Authorized officers (e.g., president, treasurer) per Board Resolution or Secretary's Certificate.
- For estates: Administrators or executors with court appointment.
Government Agencies or Courts: Not for general public access but via inter-agency coordination or subpoenas (e.g., for audits by the Commission on Audit or court cases).
Third Parties with Consent: Banks or employers may request with taxpayer authorization, but the BIR typically requires the taxpayer to obtain the copy themselves.

Non-eligible requesters (e.g., unauthorized family members) will be denied, and repeated improper requests may trigger BIR scrutiny.

Methods for Requesting ITR Copies

There are two primary methods: manual (in-person or mail) and limited electronic options. The choice depends on the taxpayer's registration status and the year of the ITR.

1. Manual Request at the Revenue District Office (RDO)

This is the standard method for most taxpayers.

Steps:
1. Prepare the Request Letter: Draft a formal letter addressed to the Revenue District Officer (RDO) or the Chief of the Assessment Division. Include:
  - Taxpayer's full name, Taxpayer Identification Number (TIN), address, and contact details.
  - Specific ITR details: Form type (e.g., BIR Form 1700 for individuals, 1701 for self-employed, 1702 for corporations), taxable year/period, and reason for request.
  - If for multiple years, list them clearly (BIR records typically go back 10 years, but older ones may require archival retrieval).
  - Signature of the taxpayer or representative.
2. Gather Supporting Documents: See "Requirements" section below.
3. Submit the Request: Visit the RDO where the taxpayer is registered (find via bir.gov.ph). Submit at the Records Section or Assessment Division. For remote areas, mail via registered post.
4. Pay Fees: Upon approval, pay at the Collection Division.
5. Receive the Copy: Collect in person or via authorized pickup. Certified true copies are stamped and signed by BIR officials.
For Lost or Unfiled ITRs: If the ITR was never filed, a request won't yield a copy; instead, file a late return with penalties. For lost originals, the BIR copy serves as a duplicate.

2. Electronic or Online Requests

eFPS Users: Taxpayers enrolled in eFPS (mandatory for large taxpayers) can request via their eFPS account or email to the Large Taxpayers Service (LTS) if applicable. However, physical copies still require RDO pickup.
eBIRForms Users: For ITRs filed via eBIRForms, download a digital copy immediately after filing. For older ones, revert to manual request.
eFOI Portal: Submit via foi.gov.ph, categorizing as a BIR request. Attach identification. Processing may take longer (up to 15 working days under FOI rules).
BIR Email or Hotline: Not official for requests but can inquire via contactcenter@bir.gov.ph or 981-8888 for guidance.

Note: As of 2025, BIR is expanding digital services under its Digital Transformation Roadmap, but full online ITR copy requests are not yet fully implemented for all taxpayers.

Requirements and Documents Needed

To ensure a smooth process:

Mandatory:
- Request letter (as described).
- Valid government-issued ID (e.g., passport, driver's license, TIN ID) – original and photocopy.
- TIN verification slip or Certificate of Registration (BIR Form 2303).
- Proof of payment for fees (after assessment).
For Representatives:
- Notarized SPA or authorization letter.
- ID of the representative.
- For corporations: Board Resolution/Secretary's Certificate.
Additional for Specific Cases:
- For deceased taxpayers: Death certificate, affidavit of heirship.
- For amended ITRs: Specify original vs. amended.
- For electronic filers: Filing confirmation email or reference number.

Incomplete submissions lead to rejection; BIR may require additional verification if discrepancies arise.

Fees and Costs

Fees are nominal but mandatory for certified copies:

Certification Fee: P100 per document (for authentication).
Photocopying Fee: P1.50 per page (ITRs vary from 2-10 pages depending on form).
Documentary Stamp Tax (DST): P30 per certified document under Section 188 of the NIRC.
Total Estimate: P150–P300 for a standard ITR copy.

No fees for uncertified copies if available, but certified ones are recommended for official use. Pay via BIR cashiers, authorized banks, or online payment gateways (e.g., GCash for some RDOs). Exemptions apply for indigent taxpayers or government requests.

Processing Timeline and Follow-Up

Standard Timeline: 3–5 working days for recent ITRs (within 3 years). Older records may take 7–15 days due to archival retrieval.
Delays: Common in peak seasons (e.g., April tax filing) or if records are under audit.
Follow-Up: Use the request reference number to inquire via RDO visit, phone, or email. If denied, appeal to the Regional Director or Commissioner within 30 days.
Expedited Requests: Not formally available, but urgent reasons (e.g., court deadlines) may be prioritized with supporting evidence.

Common Challenges and Solutions

Record Unavailability: If ITR was not properly filed or records are destroyed (rare), BIR issues a certification of non-filing. Solution: File a substitute return.
Privacy Concerns: BIR verifies identity rigorously; false claims can lead to penalties under Section 255 of the NIRC (falsification).
Multiple RDOs: If transferred, request from the current RDO, which coordinates with the old one.
Digital vs. Paper: For pre-2015 ITRs (before widespread e-filing), physical archives may degrade; digital scans are increasingly used.
Penalties for Non-Compliance: Requesting doesn't trigger audits, but discrepancies found may lead to assessments.
COVID-19 and Post-Pandemic Adjustments: BIR allows email submissions in some RDOs, but in-person is resuming.

Alternatives to Requesting ITR Copies

Certification of Income Tax Withheld/Paid: Use BIR Form 2316 (for employees) or 2307 (for others) as substitutes for some purposes.
Account Information Form (AIF): BIR can issue a summary of filings instead of full copies.
Self-Retention: Always keep stamped ITR copies; electronic filers should save PDFs.
Third-Party Verification: For loans, some institutions accept BIR-stamped payment confirmations (BIR Form 0605).

Conclusion

Requesting ITR copies from the BIR is a straightforward yet regulated process designed to uphold tax integrity and taxpayer rights. By adhering to the NIRC and BIR guidelines, individuals and entities can efficiently obtain necessary documents. For complex cases (e.g., estates or corporations), consulting a tax lawyer or Certified Public Accountant (CPA) is advisable. Taxpayers should stay updated via bir.gov.ph for any procedural changes, as digitalization continues to evolve. Proper record-keeping remains the best practice to minimize the need for such requests.