Bureau of Internal Revenue

Arcita 09:37 AM, Apr 13, 2023

April 13, 2023

Dear Mr.  Mamauag:

Greetings!

Thank you for your request dated Apr 12, 2023 11:51:18 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Tax Exemption Certificate for OFW.

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 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. 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