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

Contents

1 Joint Affidavit of Non-Filing of Income Tax Return for Scholarship – Complete Guide (2025)

Scholarship programs in the Philippines often require proof of income to determine whether an applicant qualifies for financial aid. However, not all parents or guardians are required to file an Income Tax Return (ITR). In such cases, a Joint Affidavit of Non-Filing of Income Tax Return can be submitted as an alternative document.

This guide will explain what the affidavit is, when it’s needed, who can use it, the official format, and how to prepare one. We’ll also provide a sample affidavit template, requirements for notarization, and common FAQs.

What is a Joint Affidavit of Non-Filing of Income Tax Return?

A Joint Affidavit of Non-Filing of ITR is a legal document executed by two individuals (usually parents or guardians) declaring under oath that they did not file an income tax return for a particular year because:

They are unemployed.
They are self-employed or informal workers earning below the non-taxable threshold.
Their income sources are exempt from taxation.
They fall under a category not required by law to file an ITR.

For scholarship applications, this affidavit serves as a supporting document to prove that the applicant comes from a low-income family.

When is a Joint Affidavit of Non-Filing Required?

Most scholarship foundations and universities request this affidavit when:

Parents or guardians are unemployed.
Parents or guardians are earning below minimum taxable income.
Parents or guardians are farmers, fisherfolk, drivers, vendors, or engaged in informal work not covered by ITR filing.
Parents or guardians are housewives/househusbands with no income.

Examples of scholarships requiring this:

Who Can Execute the Joint Affidavit?

The affidavit is usually signed by:

Both parents of the applicant, OR
Guardian/s if parents are not available.

Two disinterested parties (witnesses) may also be required to attest.

Requirements for Preparing a Joint Affidavit of Non-Filing

To prepare one, you will need:

Valid government-issued IDs of parents/guardians.
Barangay Certificate of Residency (sometimes required).
Supporting documents (if available, e.g., Certificate of Indigency).
Scholarship application forms.
Notary Public (for notarization).

Step-by-Step Guide to Making a Joint Affidavit of Non-Filing of ITR

Step 1: Write the Affidavit

Use the correct legal format (see sample below).

Step 2: Include Complete Details

Full names of parents/guardians.
Residence addresses.
Statement of non-filing of ITR.
Reason for not filing.
Year covered.

Step 3: Print and Sign in Front of a Notary Public

Affidavits must be notarized to be valid.

Step 4: Attach Supporting Documents

Include IDs, barangay certificate, or certificate of indigency.

Step 5: Submit with Scholarship Application

File it together with your requirements.

Sample Joint Affidavit of Non-Filing of ITR (Template)

JOINT AFFIDAVIT OF NON-FILING OF INCOME TAX RETURN

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

1. That we are the parents/guardians of [Scholarship Applicant’s Full Name].
2. That for the taxable year [Year], we did not file any Income Tax Return (ITR) with the Bureau of Internal Revenue (BIR) 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 purposes of scholarship application.

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] at [Location], affiants exhibited to me their government-issued IDs as follows:

[Details of IDs]

NOTARY PUBLIC

Cost of Notarization

The usual fee for notarizing an affidavit ranges from ₱100 to ₱300 depending on the location.
Some schools have partner notaries who offer free services for scholarship-related affidavits.

Common Mistakes to Avoid

Submitting affidavit without notarization.
Incomplete names and addresses.
Wrong taxable year indicated.
Missing valid IDs.
Not explaining clearly why no ITR was filed.

FAQs on Joint Affidavit of Non-Filing of ITR for Scholarships

1. Is notarization required?
Yes. Without notarization, the affidavit has no legal validity.

2. Can only one parent sign the affidavit?
Yes, if only one parent is available. But it is stronger if both parents/guardians sign.

3. Do we need to attach a Certificate of Indigency?
Yes, many scholarships require it together with the affidavit.

4. What if my parents are OFWs and do not file ITR in the Philippines?
They may still execute the affidavit stating their employment abroad.

5. Can I use this affidavit for multiple scholarship applications?
Yes, as long as it covers the correct year and is notarized.

Comparison: Joint Affidavit vs Certificate of Indigency

Document	Purpose	Issued By	Use in Scholarship
Joint Affidavit of Non-Filing	Declares no ITR filed	Parents/Guardians + Notary Public	Alternative to ITR
Certificate of Indigency	Certifies financial hardship	Barangay	Usually required along with affidavit

Conclusion

The Joint Affidavit of Non-Filing of Income Tax Return (ITR) is a vital requirement for many scholarship programs in the Philippines. It serves as proof that a student’s parents or guardians did not file an ITR because of low income, unemployment, or exempt status.

If your family does not file an ITR, prepare this affidavit early, have it notarized, and attach it to your scholarship application.

Joint Affidavit of Non-Filing of ITR for Scholarship 2025 – Sample, Requirements, and Guide