Bureau of Internal Revenue

Arcita 09:03 AM, Oct 06, 2023

October 6, 2023

Dear Mr. Dioso:

Greetings!

Thank you for your request dated Oct 05, 2023 12:03:41 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Income Tax Return and/or Certificate of Tax Exemption for Scholarship Purpose.

Response to Request

The Certificate of Tax Exemption (CTE) is obtained from the Revenue District Office (RDO) having jurisdiction over the residence of the taxpayer (parents) or where the taxpayer is registered (in your case you may proceed with RDO 113A located at Bolton Extension, Brgy 1-A Poblacion, Davao City) and bring  the following documentary requirements:

1. Affidavit of Non-Filing of Income Tax Return (of your parents) from a Notary Public;
2. Barangay Clearance of your parents;
3. Copy of OWWA Certificate (if applicable);
4. 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:

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

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Please be informed that you have the right to appeal the decision of the undersigned with fifteen (15) days from receipt of this Notice of Denial. For your further guidance, please refer to the Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue, circularized through Revenue Memorandum Circular No. 14-2022, which is available for download at the Bureau's Official Website or www.bir.gov.ph. 

Thank you.

FOI Receiving Officer
Public Information and Education Division