CERTIFICATE OF RESIDENCY REQUIREMENTS FOR INDIVIDUALS1

GENERAL DOCUMENTARY REQUIREMENTS:

1. Letter-request with the following information:

a. Name of the applicant;

b. Taxable year being applied for;
c. Total amount of income received or expected to be received by the applicant;
d. Name of the non-resident income payor and its country of residence; and
e. Reason for the request;

Note: If any of the above information is not applicable, such fact shall be stated
as well as the reason or legal/factual basis therefor.

2. Proof of Transaction (e.g. contract, agreement, details of pensions to be received

abroad, etc.); - should be a certified true copy

3. Tax Identification Number (TIN);

4. Barangay Certification stating therein the exact address and length of residency
of the applicant;

5. Certified photocopy of all the pages of applicant’s passport showing the dates
of arrival and departure of the applicant in the Philippines (including blank pages
thereof);

6. A notarized affidavit stating the length or duration of stay of the applicant in the
Philippines during the taxable year being applied for based on the dates of arrival
in and departure from the Philippines stamped on the passport or summary of
number of days in the Philippines;

7. For pensioners, a notarized affidavit stating that he/she has no income from
sources within the Philippines, if applicable;

8. Original Copy of Special Power of Attorney (SPA) or letter authorizing a

representative of the applicant to file and/or claim the COR; and

9. BIR Form No. 2316 or BIR Form No. 1700 [Annual Income Tax Return for
Individuals Earning Purely Compensation Income (Including Non-Business/Non-
Profession Income)], whichever is applicable.

ADDITIONAL REQUIREMENTS IF APPLICANT IS AN INDIVIDUAL ENGAGED IN BUSINESS:

1
Including partners of a General Professional Partnership (GPP)
 1. BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates
and Trusts) for the immediately preceding taxable year duly filed with, and/or
received by, the BIR;

2. All quarterly ITRs duly filed during the year of transaction;

3. Audited Financial Statements duly filed and/or received by the BIR and attached to
the annual ITR;

4. Certified copy of Certificate of Registration (BIR Form No. 2303) issued by the BIR;

5. Certified copy of BIR Payment Form No. 0605 for the payment of annual registration
fee (for the current year and/or year of transaction) and proof of payment thereof;

6. Certificate of Partnership Registration, if applicable.

ADDITIONAL REQUIREMENT/S IF APPLICANT IS A RESIDENT ALIEN

1. Alien Certificate of Registration issued by the Bureau of Immigration and any other
proof of permanent residency in the Philippines; and

2. Special Retiree’s Visa Identification Card issued by the Philippine Retirement

Authority, if any.

Where to file: BIR – International Tax Affairs Division (ITAD)

Review Process:

1. Case officer
2. Assistant Chief - ITAD
3. Assistant Commissioner – Legal Service (signatory)

Timeline:

14 days upon completion of requirements

*Sources: BIR website and Query with Cecille Casilag of ITAD