Executive summary

Most Philippine scholarship programs ask for proof of household income—typically a parent’s latest Income Tax Return (ITR) or a functional equivalent. What you actually submit depends on the parent’s tax profile:

Employees (pure compensation): BIR Form 2316 from the employer (many do substituted filing and don’t file a separate ITR).
Self-employed / mixed income: BIR Form 1701/1701A (and, if applicable, 1701Q).
Unemployed / no taxable income: Sworn/Notarized Affidavit of No Income plus supporting barangay/DSWD certifications.
OFW with no Philippine-taxable income: Employment/compensation proof abroad and Affidavit of No Philippine Income (or “no filing” explanation).

Below is everything you need: which form proves what, who issues it, when it becomes available each year, how a child (or representative) can legally obtain it, what to submit when parents are separated/overseas/deceased, and compliant alternatives if there is no ITR.

I. What document do schools mean by “ITR”?

A. Employees (private or government), compensation income only

Primary document: BIR Form 2316 — Certificate of Compensation Payment/Tax Withheld (issued by the employer).
Why it counts: For employees who are qualified for substituted filing, 2316 replaces an ITR. It shows gross compensation and withholding taxes for the prior calendar year.
When available: Usually by January 31 following the taxable year (employer issuance).
Where to get: Parent’s HR/Payroll; ask for a copy or certified re-print. If lost and employer is defunct/uncooperative, request a BIR-certified copy (see Section IV).

B. Self-employed / Professionals / Sole proprietors / Mixed income (business + salary)

Primary document: BIR Form 1701 (or 1701A) — Annual Income Tax Return (with schedules).
Common attachments: Receipts/summary of gross sales, financial statements (if required), BIR Form 2307 (creditable withholding), and quarterly 1701Q.
When available: Filed on or before April 15 (calendar year). The stamped/acknowledged copy (or e-file confirmation) is what you submit.

C. If the parent truly has no taxable income

Primary document: Notarized Affidavit of No Income (or No Compensation/Business Income) explaining the period and reason (unemployed, homemaker, student, retired with no pension, etc.).
Supporting: Barangay Certificate of Indigency/Residence, DSWD certification (if 4Ps or assessed indigent), and any proof of zero earnings.

D. OFWs and others earning abroad

If there is no Philippine-taxable income, provide:
- Employment certificate/contract, recent pay slips or remittance records; and
- Affidavit of No Philippine Income for the year.
If the OFW also operates a Philippine business or earns local income, submit the 1701/1701A for that part.

II. Who can request the documents and under what authority?

Because tax records contain personal data, the student cannot freely obtain them without authority.

Best practice: Have the parent request and give the document directly.
If the student must file/collect: Prepare a signed Authorization Letter from the parent with a photocopy of the parent’s government ID and the student’s ID.
If requesting from BIR: Some district offices may require a Special Power of Attorney (SPA) (notarized; apostilled if executed abroad) for certified true copies (CTCs) of filed returns. Bring IDs for both principal and representative.

Template — Authorization Letter (short form)

I, [Parent’s full name, TIN], authorize my child [Student’s full name] to request/receive copies of my tax documents ([Form 2316 / Form 1701/1701A / CTC]) for scholarship purposes. Attached are copies of my valid ID and the student’s ID. Signature / Date

III. Annual timing (so you don’t miss scholarship deadlines)

Form 2316 (employees): Employer issues by January 31 (covers prior year).
Annual ITR (1701/1701A): Available upon filing, typically by April 15 (prior year).
Quarterly returns (1701Q): Useful if the scholarship asks for year-to-date proof before April; submit the latest 1701Q plus a sworn income statement bridging to full-year.

If your scholarship deadline falls before these dates, ask the school if it will accept:

Latest available 2316 (prior year) plus a current employer income certification; or
Latest quarterly (1701Q) + temporary declaration; or
Affidavit of Estimated Income for the current year.

IV. How to obtain each document in practice

A. Getting Form 2316 (employee parents)

Request from HR/Payroll: Ask for a signed copy or a certified true copy.
If lost/unavailable:
- Try employer re-issuance; they keep copies.
- If the employer is closed or non-responsive, go to the parent’s BIR Revenue District Office (RDO) and request a CTC of the 2316 filed by the employer (bring Authorization/SPA and IDs).
If parent had multiple employers in the year, collect all 2316s (consolidated income may be required).

B. Getting Form 1701/1701A (self-employed / mixed income)

Retrieve the stamped copy if filed on paper; or the eBIRForms/eFPS email acknowledgment with the filed PDF.
If misplaced, the parent (or authorized representative) can request a BIR CTC of the return from the RDO where it was filed (fees and documentary stamp taxes may apply).
If the school questions authenticity, submit the BIR-stamped or e-file acknowledgment pages.

C. When there is no ITR (no income / exempt)

Prepare a Notarized Affidavit of No Income (see template in Section IX).
Attach Barangay Indigency/Residency, DSWD certification (if applicable), and any context proofs (e.g., job termination, medical condition).
Some schools accept a BIR “no filing” explanation letter signed by the parent; if a formal BIR certification is needed, inquire at the RDO about their current procedure for a “no ITR on file” certification (practice may vary).

D. OFW parents (no Philippine income)

Submit foreign employer certificate / contract and recent payslips/remittance receipts, plus Affidavit of No Philippine Income.
If the scholarship insists on a BIR document, clarify that no Philippine return is required for purely foreign-sourced earnings of a non-resident; provide the affidavit and documentary alternatives.

V. Special family situations

Separated/Annulled parents: Follow the scholarship rule: many assess household income (custodial parent). Provide legal separation/annulment orders if relevant, and the custodial parent’s income document.
Widowed: Provide PSA Death Certificate of the deceased parent and the surviving parent’s income document.
Deceased parent with business closure: Provide final return (if any), death certificate, and the surviving parent’s proof.
Guardianship: When living with a legal guardian, scholarships may accept the guardian’s ITR/2316 plus guardianship papers.

VI. What schools typically accept as equivalents (confirm with the program)

Form 2316 in lieu of an ITR for employees under substituted filing.
Employer certificate of compensation (signed, on letterhead) if 2316 is not yet available.
Latest quarterly return (1701Q) while waiting for the annual 1701/1701A.
Affidavit of No Income + Barangay/DSWD certifications for unemployed parents.
OFW employment proofs + affidavit for no Philippine income.
Senior pensioners: Pension statements + affidavit if there is no ITR filed.
Micro/Informal earners: DTI permit (if any), market stall permit, and a Sworn Statement of Gross Receipts if the business is non-VAT and below thresholds—paired with the most recent 1701/1701A if registered.

VII. Authenticity, privacy, and safe handling

Black out TINs only if the school allows; most require the TIN to remain visible.
Use PDF scans from originals; avoid altering metadata.
Keep consent/authorization letters on file.
Store copies in a secure drive; do not share beyond the application evaluators.

VIII. Quick troubleshooting

Problem	What to do
Parent’s employer refuses to release 2316	Cite employee right to a copy; escalate to HR head; if truly unavailable, seek BIR CTC.
Parent changed employers mid-year	Collect all 2316s; some schools sum them.
Deadline is before April 15	Submit latest 2316 (prior year) + current employer income certificate or 1701Q with a cover letter explaining timing.
Parent has no TIN	Apply for TIN (BIR Form 1901/1902) going forward; for the current application, use acceptable affidavits and barangay/DSWD proofs.
Documents lost in calamity	Execute Affidavit of Loss; request re-issuance/CTC from employer/BIR.
Parent abroad can’t sign	Use SPA executed abroad and apostilled; or have them e-sign if the school accepts electronic authorizations.

IX. Ready-to-use templates (short forms; fill the blanks and notarize where indicated)

1) Affidavit of No Income (for the last taxable year)

I, [Parent’s Name], of legal age, [address], state that I had no taxable compensation or business/professional income in the Philippines for the taxable year [YYYY]. I therefore did not file an ITR for said year. I make this affidavit to support my child’s scholarship application. (Attach barangay/DSWD certificates if available.) Signature / Date (Notarize)

2) Affidavit of No Philippine Income (OFW)

I, [Parent’s Name], Filipino, presently working in [country] as [position], earned income solely from services rendered abroad in [YYYY] and had no Philippine-source income. Hence, I did not file a Philippine ITR. Attached are my employment certificate/remittance proofs. Signature / Date (Notarize)

3) Employer Income Certification (if 2316 not yet out)

This certifies that [Employee-Parent] (TIN [xxx]) received gross compensation of ₱[amount] for [YYYY] as of [cut-off date]. Final BIR Form 2316 will be issued upon year-end closing. HR/Payroll Officer, Company, Signature & Contact

4) Authorization Letter (parent to student)

I authorize my child [Student] to obtain my [2316/1701/CTC] from [employer/BIR] for scholarship requirements. [Parent’s ID copy attached]. Signature / Date

X. One-page checklist (print this)

☐ Identify parent’s tax profile: Employee / Self-employed / OFW / No income
☐ Collect the right doc: 2316 or 1701/1701A (or accepted equivalents)
☐ Prepare Authorization / SPA (if student will request)
☐ Secure barangay/DSWD proofs or affidavits if no ITR
☐ For OFW: employment + remittance proofs + affidavit
☐ Convert to PDF, label with ParentName_YYYY; keep originals
☐ Submit before deadline; keep a copy of the entire application

Key takeaways

“ITR” in scholarship lists often means 2316 for employees or 1701/1701A for self-employed—submit whichever actually applies.
If there’s no ITR (unemployed/OFW with no Philippine income), schools usually accept a sworn affidavit plus barangay/DSWD proofs and relevant employment/remittance documents.
Mind timelines: 2316 is typically ready by Jan 31; 1701/1701A by April 15. If your deadline is earlier, use interim equivalents.
Use proper authorizations (and SPAs when dealing with BIR) to respect privacy and avoid rejection.
Keep everything authentic, organized, and consistent—that wins under scrutiny and speeds approval.