How do I get a BIR tax exemption certificate?

What is a tax exemption?

A tax exemption refers to an individual’s or an organization’s legal right to exclude all or a percentage of income/transactions from taxation. If an income or transaction is tax-exempt or tax-free, it is not part of the tax computation. This results in either lower taxes or no tax at all.

How to get a certificate of tax exemption.

Travelers applying for a visa and students applying for a scholarship can get a certificate of tax exemption from the BIR. This document—also called the BIR Certification of Exemption from Non-Filing of Income Tax—is what you need to secure if you can’t submit an income tax return (ITR) because you’re tax-exempt.

Requirements for BIR certificate of tax exemption.

  • A notarized affidavit of non-filing of ITR/no income/as OFW from a notary public (must include details such as the source of income [if any], the reason for non-filing of ITR, and purpose of the certification)
  • Barangay Clearance or Barangay Certificate of Indigency
  • Certificate of No Property (a document certifying you’re not paying real estate tax) from the city/municipal assessor’s office)
  • For OFWs/children of OFWs: Overseas Employment Certificate (OEC) or any certification from the POEA that you or your parent is an overseas worker

Steps to apply for certificate of tax exemption.

  1. Go to the Revenue District Office (RDO) having jurisdiction over your place of residence
  2. Proceed to the Taxpayer Service Section and submit the requirements for the certificate of tax exemption.
  3. Pay the certification fee (Php 100) and documentary stamp tax (Php 15).
  4. Receive the certificate from the BIR officer.

If you’re a student, you can apply for tax exemption certification by yourself—no need for your parents to accompany you, especially if they live too far away. The BIR doesn’t require the presence of the tax-exempt parents when processing a certificate of tax exemption for students.


Did You Know : Top 15 Free Online Learning Platforms

  1. Free Online Education Degrees : Coursera:

    Coursera partners with universities and organizations worldwide to offer a wide range of courses. While many courses are free, a fee is often required for certification.

  2. Free Online Education Degrees: edX:

    Founded by MIT and Harvard, edX offers high-quality courses from top universities and institutions around the world. Certificates are available for a fee.

  3. Free Online Education Degrees : Khan Academy:

    Khan Academy provides free educational content in various subjects, especially mathematics and science, using instructional videos and practice exercises.

  4. Free Online Education Degrees : Udacity:

    Udacity focuses on tech-related courses and nanodegree programs, offering free content as well as more in-depth paid programs.

  5. Free Online Education Degrees : MIT OpenCourseWare (OCW):

    MIT OCW provides a vast array of MIT's course content for free, covering a wide range of disciplines.

  6. Free Online Education Degrees : Harvard Extension School:

    Harvard Extension School offers a selection of free online courses. While some courses are free, others may require payment for a certificate.

  7. Free Online Education Degrees: Stanford Online:

    Stanford Online offers a variety of free courses in different disciplines, including computer science, engineering, and business.

  8. Best Free Online Courses : Carnegie Mellon Open Learning Initiative (OLI):

    OLI offers free online courses and resources designed to improve learning outcomes through research-based methodologies.

  9. Best Free Online Courses : FutureLearn:

    FutureLearn partners with universities and institutions to offer a diverse range of free online courses. Certificates are available for a fee.

  10. Best Free Online Courses: Alison:

    Alison offers a wide range of free online courses, including diploma and certificate programs, covering various subjects.

  11. Best Free Online Courses: Open Yale Courses:

    Yale University provides free access to a selection of introductory courses through Open Yale Courses.

  12. Best Free Online Courses : UC Berkeley Online:

    UC Berkeley offers free online courses on a variety of subjects, ranging from computer science to humanities.

  13. Best Free Online Courses : Google Digital Garage:

    Google Digital Garage provides free courses on digital skills, including online marketing, data analysis, and more.

  14. Best Free Online Courses : Codecademy:

    Codecademy offers free coding courses, interactive exercises, and coding projects to help individuals learn programming languages.

  15. Best Free Online Courses : LinkedIn Learning (formerly Lynda.com):

    LinkedIn Learning provides a variety of video courses on professional development, technology, and creative skills. It offers a free trial period.