Where to Obtain an Income Tax Return (ITR) for Scholarship Requirements in the Philippines
A practitioner-oriented legal explainer (updated to June 2025)
1. Why scholarship bodies insist on an ITR
Most Philippine scholarship programs—whether run by the Commission on Higher Education (CHED), the Department of Science and Technology–Science Education Institute (DOST-SEI), Local Government Units (LGUs), or private universities—use the latest Income Tax Return of the applicant or of the parents/guardian as the primary documentary proof of financial capacity.¹ Key reasons
| Reason | Legal or Policy Anchor |
|---|---|
| Means-testing for government funds | Art. II, Sec. 9 & 13, 1987 Constitution (social justice & education), CHED and DOST program guidelines |
| Uniform yardstick for both employed and self-employed families | Secs. 24–25 & 51, National Internal Revenue Code (NIRC), as amended |
| Verifiability through BIR stamps / eAFS hash codes | Revenue Regulations (RR) 6-2022 (eAFS) & RR 16-2005 (official receipts for fees) |
2. What exactly counts as an “ITR” for scholarship purposes
| Situation of parent / applicant | Acceptable document (“ITR”) | Governing rule / form |
|---|---|---|
| Purely compensated employee (no other income) | BIR Form 2316 (Certificate of Compensation and Tax Withheld) issued and signed by employer | Sec. 2.83.1, RR 2-98 |
| Mixed-income employee or purely self-employed / professional | BIR Form 1701 (Annual ITR) or 1701A (optional for ETAF taxpayers) with BIR received stamp OR eAFS confirmation | Sec. 51, NIRC; RR 7-2013 |
| Corporation / partnership (family business) | BIR Form 1702 series + audited FS | Sec. 52, NIRC |
| Minimum-wage earner / unemployed / OFW / senior citizen solely on pension | • Certificate of Exemption / Non-Filing issued by the Revenue District Office (RDO) or • Barangay Certificate of Indigency plus Affidavit of No Income |
RevMemorandum Circular (RMC) 38-2023; Data Privacy Advisory 2020-01 |
| Recent graduate with first job | 2316 for the partial tax year, if already issued; otherwise Certificate of Probable Income from employer | DOLE Labor Advisory 14-2024 |
Practical tip: Scholarship committees will usually accept any one of the above so long as (a) it is for the immediately preceding calendar year, and (b) it bears either the manual “RECEIVED” stamp of the BIR/RDO or the system-generated eAFS control number and QR/code.
3. Where—and how—to secure the required ITR
A. If you are an employee (Form 2316)
Ask your employer’s HR or payroll unit. They are legally required to furnish each employee a signed Form 2316 on or before 31 January of the following year (Sec. 2.83.1, RR 2-98).
Check that:
- Part IV is signed both by employer and employee;
- All pages are initialled;
- The employer has indicated the correct Revenue District Office (RDO) code.
No BIR stamp needed—2316 is deemed “filed” once your employer transmits the alpha-list to the BIR. For scholarship use, attach the transmittal receipt or email confirmation if available.
B. If you file your own return (Forms 1700/1701/1701A/1702)
| Filing channel | What you receive | How to convert it into “scholarship-ready” format |
|---|---|---|
| eFPS (big taxpayers & selected sectors) | Electronically filed ITR + Filing Reference Number (FRN) | Print the final PDF and the email confirmation showing FRN. Some schools ask you to have the print-out initialled by the RDO front-desk for good measure. |
| eBIRForms (majority of individuals & SMEs) | PDF return + email confirmation | Same as above. If you want a “Received” stamp, visit the RDO with two printed copies within 15 days from e-submission. |
| Manual filing (allowed only for special cases) | Carbonised return stamped “RECEIVED” | Keep the original; photocopy for submission. |
Lost your copy? File BIR Form 1905 at your RDO, tick “Others – Request for Certified True Copy”. Fees as of 2025: ₱100 certification fee + ₱30 documentary stamp tax. Processing: 3-5 working days.
C. If you did not earn taxable income
- Go to the RDO where your TIN is registered (parents who never worked locally may first secure a TIN via BIR Form 1904).
- Bring any valid ID plus a notarised Affidavit of No Income.
- The RDO will issue a Certificate of Non-Filing / Tax Exemption—this substitutes for an ITR. Many LGU-run scholarships accept a Barangay Certificate of Indigency alone, but state-funded or CHED scholarships usually insist on a BIR certificate.
- Typical fee: ₱100 certification + ₱30 documentary stamp.
4. Common BIR offices and online portals you may need
| Purpose | Where to go / log in | Remarks (June 2025) |
|---|---|---|
| Get or update TIN | RDO’s Taxpayer Service Section; some SM Business Centers pilot “TIN-Online Lite” kiosks | TIN issuance is now linked to PhilSys / eGov PH ID. |
| File & print ITR | • https://eBIRForms.bir.gov.ph (individuals) • https://efps.bir.gov.ph (large taxpayers) |
Both portals issue acknowledgment emails that satisfy most scholarship committees. |
| Upload stamped copies | eAFS facility | Produces a QR-coded control number searchable by the scholarship committee. |
| Request CTC of a return | RDO front-desk, window for “Records & CTC” | Lead time 3–5 days; bring OR for fees when claiming. |
5. Data-privacy and authenticity safeguards
- The Income Tax Return is “personal information” under R.A. 10173 (Data Privacy Act). Scholarship administrators must collect it under a “privacy notice” specifying purpose, storage period, and destruction schedule.
- The BIR’s eAFS QR code allows committees to verify authenticity without holding your original.
- Never send an editable PDF; always flatten or password-protect the file you email.
6. Frequently asked scholarship scenarios
| Scenario | Acceptable work-around |
|---|---|
| Parent is an OFW who pays tax abroad | Submit latest Employment Contract + proof of remittances and BIR Certificate of Non-Filing (RDO 39-OFP). |
| Parents separated and one refuses to cooperate | Provide the ITR/2316 of the supporting parent plus a notarised affidavit explaining circumstances. |
| Family business registered as a corporation | Submit 1702-RT/1702-MX + AFS and sworn Statement of Shareholdings to show household income share. |
| Scholarship opens in January, but BIR deadline is still April 15 | Use the previous year’s ITR (e.g., scholarship opening Jan 2025 → submit 2023 return). Commit in writing to supply the newer ITR when available. |
| ITR shows “no tax due” because of OSD or 8 % optional tax | Still acceptable. Attach computation schedule to show gross income before deductions. |
7. Penalties for falsified or fabricated ITRs
| Violation | Statute | Fine &/or imprisonment |
|---|---|---|
| Using a falsified return | Sec. 255, NIRC | ₱10,000 – ₱100,000 and/or 1–10 years |
| Forging BIR stamp / eAFS QR | Art. 172, Revised Penal Code | up to 6 years |
| Unlawful disclosure by school officer | Sec. 73, Data Privacy Act | ₱500,000 – ₱2 million &/or 3–6 years |
8. Step-by-step checklist for students
- Identify which ITR variant applies to your family.
- Request it early—don’t wait for enrolment—because RDO queues spike from March to May.
- Inspect that it bears a valid stamp, eFPS FRN, or eAFS QR.
- Scan & save a PDF copy; keep the original in a waterproof envelope.
- Transmit only through the submission channel named in the scholarship guidelines (upload portal, sealed envelope, etc.).
- Prepare fallback docs (indigency certificate, affidavit) in case the committee asks for corroboration.
9. Key deadlines at a glance (Tax Year 2024 → Scholarship Cycle 2025)
| Activity | Statutory deadline | Safe date for scholarship filing |
|---|---|---|
| Employer issues 2316 | 31 January 2025 | 1 February 2025 |
| Individual files 1701 / 1701A | 15 April 2025 | File early by 31 March if scholarship opens in April |
| Corporations file 1702 | 15th day of 4th month after fiscal year end | For 31 Dec fiscal year, 30 April 2025 |
| Request CTC of ITR | No fixed date; earliest next business day after filing | Ideally 1 week before scholarship deadline |
10. Take-aways
- Obtain the right form: 2316 for employees, 1701/1701A for self-employed, 1702 for corporate family businesses.
- Source matters: Employer HR (2316) or your BIR RDO/e-portal (all other ITRs).
- Stamp or QR code equals authenticity.
- No income? Ask the RDO for a Certificate of Non-Filing—don’t leave the requirement blank.
- Time-barred? Submit the previous year’s ITR and promise to update.
- Guard privacy—hand over only what the scholarship committee needs.
By following the processes above—and starting early—you can secure an ITR that meets even the most exacting Philippine scholarship requirements without unnecessary stress.
¹ Examples: CHED UniFAST Grants-in-Aid Program, DOST-SEI RA 7687 Scholarship, and flagship scholarships of the University of the Philippines and Ateneo de Manila University all list “latest ITR of parents/guardian or Certificate of Tax Exemption” as a core eligibility document.