Bureau of Internal Revenue

Arcita 02:27 PM, Feb 09, 2023

February 9, 2023

Dear Ms. Caliwag:

Greetings!

Thank you for your request dated Feb 07, 2023 10:45:28 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Tax exemption for OFW.

Response to Request

Your FOI request is approved. I enclose a copy of [some/most/all] of the information you requested.

Your right to request a review

The Certificate of Tax Exemption (CTE) is obtained from the Revenue District Office (RDO) having jurisdiction over the residence of the taxpayer or where the taxpayer is registered. Kindly provide the following documentary requirements:

1. Affidavit of Non-Filing of Income Tax Return from a Notary Public;
2. Barangay Clearance;
3. Copy of OWWA Certificate;
4. Copy of Passport ID;
5. Payment of P100 certification fee and P30 loose Documentary Stamp Tax (DST) from the Collection Section of the RDO.

Additional Documents, if applicable to the following cases: If transacting through a Representative:

6. Special Power of Attorney (SPA) executed by the taxpayer-applicant; (1 original); and
7. Any government-issued ID of the taxpayer; and
8. Authorized representative; (1 photocopy).

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division