Joint Affidavit of Non-Filing of Income Tax Return (ITR) 2025 – Sample, Guide, and Requirements

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Joint Affidavit of Non-Filing of Income Tax Return (ITR) – Complete Guide (2025)

A Joint Affidavit of Non-Filing of Income Tax Return (ITR) is a legal document used in the Philippines to declare that an individual (or parents/guardians) did not file an ITR for a specific year because they were not required by law to do so.

This affidavit is often required in:

  • Scholarship applications

  • Student financial aid programs

  • Loan applications

  • Government assistance programs

  • School enrollment requirements

In this guide, we will explain what it is, when it’s needed, the requirements, the legal format, a sample affidavit, and FAQs.

What is a Joint Affidavit of Non-Filing?

It is a sworn statement signed by two people (usually parents or guardians) declaring that they did not file an ITR for a certain taxable year because:

  • They are unemployed.

  • They are earning below the taxable income threshold.

  • Their income is exempt from taxation.

  • They belong to the informal sector (farmers, drivers, vendors, etc.).

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The affidavit must be notarized to be legally valid.

When Do You Need a Joint Affidavit of Non-Filing?

This document is requested when no ITR can be provided as proof of financial status. Common situations:

  • Scholarships (CHED, DOST, OWWA, SM Foundation, PHINMA, GBF, etc.)

  • Barangay and municipal assistance programs

  • Loan applications from cooperatives or schools

  • Employment purposes when asked to prove parents’ income status

  • School enrollment requirements for tuition subsidy applications

Who Should Sign the Affidavit?

  • Both parents of the student (if alive and available)

  • Guardians if parents are unavailable

  • Two witnesses (sometimes required by the notary)

Requirements for a Joint Affidavit of Non-Filing

To prepare this affidavit, you typically need:

  • Valid government-issued IDs of parents/guardians

  • Scholarship/assistance application forms

  • Certificate of indigency or barangay certificate (if required)

  • Notary public service for notarization

Step-by-Step Guide

  1. Write or download a template of the affidavit.

  2. Fill in complete details (names, addresses, year of coverage, reason for not filing ITR).

  3. Print and sign the affidavit (but sign only in front of a notary public).

  4. Present valid IDs to the notary.

  5. Pay the notarization fee (₱100–₱300 typically).

  6. Submit with your application (scholarship, school, or loan).

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Sample Joint Affidavit of Non-Filing (Template)

JOINT AFFIDAVIT OF NON-FILING OF INCOME TAX RETURN

We, [Father’s Full Name], of legal age, Filipino, residing at [Address], and [Mother’s/Guardian’s Full Name], of legal age, Filipino, residing at [Address], after having been duly sworn in accordance with law, depose and state:

1. That we are the parents/guardians of [Full Name of Student/Applicant];
2. That for the taxable year [Year], we did not file any Income Tax Return (ITR) with the Bureau of Internal Revenue because our income is below the taxable threshold / we are unemployed / our income is exempt from taxation;
3. That we are executing this affidavit to attest to the truth of the foregoing statements for submission to [purpose: scholarship application, loan application, or government requirement].

IN WITNESS WHEREOF, we have hereunto affixed our signatures this [Date] at [City/Municipality], Philippines.

_________________________ _________________________
[Father’s Name, Signature] [Mother’s/Guardian’s Name, Signature]

SUBSCRIBED AND SWORN to before me this [Date], affiants exhibited to me their valid government IDs:

[Details of IDs Presented]

NOTARY PUBLIC

Notarization and Cost

  • Required – Without notarization, the affidavit has no legal weight.

  • Fee – ₱100 to ₱300 depending on location. Some schools have partner notaries offering free services.

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Difference Between Joint Affidavit of Non-Filing and Certificate of Indigency

Document Purpose Issued/Signed By Use Case
Joint Affidavit of Non-Filing Declares no ITR filed Parents/Guardians + Notary Public Alternative to ITR
Certificate of Indigency Certifies poverty status Barangay Usually paired with affidavit

Common Mistakes to Avoid

  • Forgetting notarization.

  • Missing year of coverage.

  • Wrong spelling of names.

  • No explanation of why ITR was not filed.

  • Submitting unsigned drafts.

FAQs on Joint Affidavit of Non-Filing

1. Is notarization required?
Yes, otherwise it is invalid.

2. Can only one parent sign?
Yes, if only one parent is present. But ideally both parents/guardians.

3. Can I use one affidavit for multiple purposes?
Yes, as long as it covers the correct year.

4. Is this affidavit accepted in place of an ITR for scholarships?
Yes, most scholarship programs accept it.

5. Can OFW parents execute this affidavit?
Yes, they may state that they are employed abroad and do not file ITR locally.

Conclusion

The Joint Affidavit of Non-Filing of Income Tax Return (ITR) is a simple but essential document for Filipinos who cannot provide an ITR for scholarships, loans, or government aid applications. By preparing this affidavit properly and having it notarized, applicants can smoothly comply with requirements and avoid delays.

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