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For Proof of Income and Financial Need for Scholarship Applications, first check the scholarship’s exact requirement. The right document usually depends on how you, your parent, your guardian, or your spouse earns income.

If you or your parent works for a company and receives a regular salary, you may need BIR Form 2316 or a Certificate of Employment with Compensation. If you or your parent runs a business or has other self-employment income, you may need an Income Tax Return such as BIR Form 1701, if that’s the right one for your situation. If your family has low or no income, the program may instead accept a BIR certificate, Certificate of Indigency, or social welfare document.

You do not need all the documents in this guide. Use only the proof required or accepted for your situation.

Overview

Who might need Proof of Income and Financial Need for Scholarship Applications?

You may need one of these documents if the scholarship asks for proof of family income or financial need and:

you, your parent, or your guardian is employed;
you, your parent, or your guardian is self-employed or runs a business;
you, your parent, or your guardian has low income or no regular income;
the program accepts a Certificate of Indigency;
the program asks for a social welfare certificate or case study;
you, your parent, or your guardian is an OFW or seafarer;
you, your parent, or your guardian receives a pension; or
the program asks for a specific BIR income, exemption, or non-filing certificate.

Some programs also allow the applicant’s own income documents, if the program’s rules allow it. CHED BPMSP, for example, refers to the income documents of both parents or legal guardians or of the applicant, depending on the option being used. (CHE Caraga)

There is no single proof-of-income document used by every Philippine scholarship. Current CHED and DOST-SEI requirements use different documents for different income situations. (CHE Caraga)

What is Proof of Income and Financial Need for Scholarship Applications?

Proof of income is a document that shows income, salary, compensation, pension, or another source of earnings.

Proof of financial need can be broader. Some scholarship programs also accept documents showing that the family has low income, no income, indigency, or has been assessed by a social welfare office.

Proof of Income vs. Proof of Financial Need at a Glance

Type	What it generally shows
Proof of income	Salary, business income, taxable income, pension, contract income, or another source of earnings
Proof of financial need	Low income, no income, indigency, 4Ps status, or a social welfare review where accepted

CHED BPMSP illustrates the difference. Its accepted options include tax records, a BIR tax exemption/non-filer certificate, a social welfare certificate for 4Ps beneficiaries who qualify, and OFW or seafarer income proof.

Across the current scholarship requirements reviewed for this guide, applicants may encounter these nine broad document types:

Income Tax Return, including BIR Form 1701 for those it applies to
BIR Form 2316
Certificate of Employment with Compensation
BIR Certificate of Tax Exemption / Non-Filer
BIR Certificate of No Income / Low Income
Certificate of Indigency
Social Welfare Certificate / Case Study
OFW or Seafarer Employment Contract / Proof of Income
Proof of Pension

These are not nine documents every applicant must submit. They are options found across different scholarship programs and different family situations.

What kind of Proof of Income and Financial Need for Scholarship Applications do you need?

Start with the income situation of the person whose finances the scholarship asks about.

Situation	Document you may need
Self-employed, professional, business owner, or other ITR filer	ITR / BIR Form 1701, for those it applies to
Salaried employee	BIR Form 2316
Employer-certified income is required	Certificate of Employment with Compensation
Low/no income and BIR exemption is accepted	BIR Certificate of Exemption / Non-Filer
Program specifically names BIR No Income / Low Income	BIR certificate named by the program
Indigency is accepted	Certificate of Indigency
Social welfare review is required	Social Welfare Certificate / Case Study
Parent, guardian, or applicant is an OFW or seafarer	Contract / Proof of Income
Parent, guardian, or applicant receives a pension	Proof of Pension

The table is only a starting point. The scholarship’s actual requirement still controls what you should submit.

If an Income Tax Return or BIR Form 1701 applies

BIR Form 1701 is an annual income tax return used by people engaged in trade or business, the practice of a profession, and certain mixed-income situations. It should not be treated as the ITR form for every taxpayer.

Example: CHED BPMSP accepts the latest Annual Income Tax Return or BIR Form 1701 as one of its proof-of-income options.

What to do: Use the filed return for the person and tax year required by the scholarship.

If BIR Form 2316 applies

BIR Form 2316 is the Certificate of Compensation Payment/Tax Withheld for Compensation Payment With or Without Tax Withheld. Employers issue it to covered employees.

Example: CHED BPMSP accepts BIR Form 2316 as one of its proof-of-income options.

What to do: Get the correct Form 2316 from the employer and make sure it covers the year required by the program.

If a Certificate of Employment with Compensation applies

This is an employer-issued certificate that includes employment and salary information.

DOST-SEI currently lists Certificate of Employment with Compensation for proof-of-income situations where it’s needed.

What to do: If the scholarship says “with Compensation,” request a certificate that includes compensation rather than a basic COE that only confirms employment.

If a BIR Certificate of Tax Exemption or Non-Filer applies

CHED BPMSP currently accepts a Certificate of Tax Exemption/Non-Filer issued by BIR as one of its proof-of-income options.

BIR also has a specific service for persons with low or no income who need a Certificate of Exemption for Scholarship and Job/Livelihood Programs.

What to do: Keep the scholarship’s exact wording when dealing with BIR so the RDO can confirm the correct certificate or service.

If a BIR Certificate of No Income or Low Income applies

CHED CoScho currently lists both a Certificate of No Income from BIR and a Certificate of Low Income from BIR indicating the actual amount of income.

However, BIR’s current public Citizen’s Charter lists its scholarship service as Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs. A separate nationwide public procedure under the exact “Certificate of No Income” or “Certificate of Low Income” titles was not found in the current BIR Citizen’s Charter reviewed for this guide.

What to do: Bring the scholarship’s exact wording to the appropriate BIR RDO and ask which current BIR certification satisfies it.

If a Certificate of Indigency applies

Some scholarship programs accept a Certificate of Indigency for low-income situations that qualify. DOST-SEI currently includes it among its income-document options.

The issuing process varies locally. A 2026 DILG legal opinion also specifically addresses the issuance of Certificates of Indigency.

What to do: Follow the issuer named or accepted by the scholarship.

CHED CoScho currently accepts a Certificate/Case Study from the City/Municipal Social Welfare and Development Office. BPMSP separately accepts a DSWD or C/MSWD certificate for 4Ps beneficiaries who qualify.

What to do: Follow the exact document and office named by the program.

If an OFW or Seafarer Employment Contract or Proof of Income applies

CHED BPMSP currently accepts a Certified True Copy of the latest contract or proof of income for children of OFWs and seafarers.

What to do: Use the latest employment document that fits your situation and follow any Certified True Copy requirement stated by the scholarship.

If Proof of Pension applies

DOST-SEI currently lists Proof of Pension for parent or guardian situations where it applies, but its public requirement does not set one single nationwide document called a “Pension Statement.”

What to do: Check what pension record the scholarship accepts, then obtain that record from the pension provider.

Where do you get Proof of Income and Financial Need for Scholarship Applications?

The source depends on the document.

Document	Where to start
ITR / BIR Form 1701	Taxpayer’s filed tax records; BIR RDO if certification is needed
BIR Form 2316	Employer, HR, or payroll
Certificate of Employment with Compensation	Employer, HR, or payroll
BIR Certificate of Exemption	Appropriate BIR Revenue District Office
BIR No Income / Low Income document	Confirm with the appropriate BIR RDO
Certificate of Indigency	Barangay or social welfare office accepted by the scholarship
Social Welfare Certificate / Case Study	DSWD, CSWDO, or MSWDO named or accepted by the program
OFW / Seafarer Contract or Proof of Income	Worker, employer, recruitment/manning agency, or the right DMW/MWO service
Proof of Pension	Pension provider, such as GSIS, SSS, or another provider that fits your case

For BIR’s scholarship Certificate of Exemption service, the published procedure directs applicants to the RDO that covers the taxpayer’s home address or where the taxpayer is registered. (Bureau of Internal Revenue)

What are the requirements for Proof of Income and Financial Need for Scholarship Applications?

There are two different requirements to keep separate.

What does the scholarship provider want?

Before requesting a document, check:

whose income must be shown;
the exact document accepted;
the tax year or income period required;
whether documents from both parents or guardians are needed;
whether another document is allowed for low or no income;
whether a Certified True Copy is required; and
whether the scholarship wants an original, photocopy, or uploaded file.

For example, CHED BPMSP asks applicants for one of its listed proof-of-income options. Its Form 1701/Form 2316 option refers to both parents or legal guardians or to the applicant, whichever fits your case.

What does the issuing office need from you?

This depends on the document.

Employer-issued records follow the employer’s procedure. Barangay and social welfare requirements vary by local office. Pension records follow the procedure of the pension provider.

For BIR’s low/no-income scholarship Certificate of Exemption service, the published requirements include an original Certification of Low Income/No Income signed by the Barangay Chairman where the applicant resides and an original duly notarized Affidavit of Low Income/No Income.

The Affidavit of Low Income/No Income is submitted to BIR. It is not issued by BIR.

How do you get the proof of income or financial need document you need?

The nine document types do not follow one process.

Some records may already exist, such as an ITR, Form 2316, employment contract, or pension record. Others must be requested from an employer, BIR, a barangay, or a social welfare office.

The steps below focus on how to obtain the document itself.

Can you request proof of income online or in person?

It depends on the issuer.

BIR provides electronic filing systems such as eBIRForms and eFPS for tax returns. Employer-issued documents follow the employer’s HR or payroll process. BIR’s Certificate of Exemption is an RDO external service. Local government and social welfare procedures depend on the issuing office.

What are the steps?

If the scholarship asks for an Income Tax Return or BIR Form 1701

Check whose ITR the scholarship requires.
Check the tax year or income period required.
Look for the filed ITR in the taxpayer’s records.
If a BIR-certified or manually stamped copy is needed, contact the appropriate RDO and ask for the current certification procedure.
Bring the filed return and proof of electronic filing when required by BIR.
Receive the certified or stamped copy and check the taxpayer name and tax year.

A 2026 BIR FOI response states that for Form 1701 or 1701A, a taxpayer requesting manual stamping should bring the original and photocopy of the return together with the eBIRForms Confirmation Receipt or eFPS Filing Reference Number, if you have one.

Important: A blank copy of BIR Form 1701 is not the same as the taxpayer’s filed ITR.

After you get it: Follow the scholarship’s instructions on whether it needs an original, photocopy, Certified True Copy, or uploaded file.

[IMAGE — ITR / BIR Form 1701 Process]

If the scholarship asks for BIR Form 2316

Check whose Form 2316 is required.
Check the year required.
Contact the employee’s employer, HR office, or payroll office.
Ask for the correct BIR Form 2316.
Receive the form.
Check the employee’s name, year, and salary information.

BIR requires employers to give Form 2316 to employees on or before January 31 of the following calendar year. If employment ends before the year is over, the employer should give it on the day of the employee’s last pay. (Bir CDN)

After you get it: Prepare the copy or scan required by the scholarship.

[IMAGE — BIR Form 2316 Process]

If the scholarship asks for a Certificate of Employment with Compensation

Read the exact document name in the scholarship requirement.
Contact the employer, HR office, or payroll office.
Request a Certificate of Employment with Compensation.
State that salary information must be included.
Receive the certificate.
Check the employee’s name, employment details, and salary information.

DOLE states that a Certificate of Employment should be issued by the employer within three days after the employee requests it. This is the general COE rule; if the scholarship specifically requires salary information, make that clear when requesting the certificate. (Department of Labor and Employment)

After you get it: Prepare the copy or scan required by the scholarship.

[IMAGE — Certificate of Employment with Compensation Process]

If the scholarship asks for a BIR Certificate of Tax Exemption or Non-Filer

For BIR’s published low/no-income scholarship Certificate of Exemption service:

Confirm that the BIR Certificate of Exemption service matches the scholarship requirement.
Get the required Certification of Low Income/No Income from the barangay.
Prepare the Affidavit of Low Income/No Income and have it notarized.
Go to the appropriate BIR Revenue District Office.
Submit the required documents.
Complete the BIR interview and let the RDO check your documents.
Pay the ₱30 loose Documentary Stamp Tax.
Wait for the certificate to be prepared and approved.
Receive and check the certificate.

BIR provides this service for persons with low or no income who need a certificate for scholarship or job/livelihood programs. (Bureau of Internal Revenue)

BIR Revenue Memorandum Circular No. 127-2024 removed the previous ₱100 certification fee for qualified low/no-income applicants using this service for scholarship and job/livelihood programs. The ₱30 Documentary Stamp Tax remains. (Bureau of Internal Revenue)

After you get it: Use the certificate in the format required by the scholarship.

[IMAGE — BIR Certificate of Exemption Process]

If the scholarship asks for a BIR Certificate of No Income or Low Income

Save or print the exact wording of the scholarship requirement.
Check whose income status needs to be certified.
Contact or visit the BIR RDO handling that taxpayer.
Show the exact scholarship requirement.
Ask which current BIR certificate or service meets the requirement.
Prepare the requirements given by the RDO.
Complete any required checking or review.
Receive the BIR document.
Check that it matches the scholarship’s requirement.

CHED CoScho currently names BIR No Income and Low Income certificates, but BIR’s current public Citizen’s Charter does not publish separate nationwide procedures under those exact service titles. (CHE Caraga)

For that reason, the guide should not assume that the Certificate of Exemption procedure automatically applies.

After you get it: Follow the scholarship’s instructions for submission.

[IMAGE — BIR No Income / Low Income Process]

If the scholarship asks for a Certificate of Indigency

Check which issuer the scholarship accepts.
Go to the correct barangay or social welfare office.
Check that office’s current requirements.
Submit the required information and documents.
Complete an interview or review if required.
Wait for the certificate to be prepared and signed.
Receive and check the certificate.

There is no single nationwide request checklist or processing time for every Certificate of Indigency. For example, San Nicolas, Pangasinan’s MSWDO requires a valid ID and a Barangay Certificate of Indigency for its own Certificate of Indigency service and publishes a 20-minute processing time. That is a local example, not a nationwide rule. (San Nicolas Pangasinan)

After you get it: Follow the scholarship’s required copy or upload format.

[IMAGE — Certificate of Indigency Process]

Check the exact social welfare document required.
Check whether the scholarship requires DSWD, CSWDO, or MSWDO.
Go to the office named or accepted by the program.
Prepare that office’s requirements.
Request the certificate or case study.
Complete the social worker’s interview or review.
Cooperate with a home visit if the office requires one.
Wait for the report or certificate to be prepared and signed.
Receive and check the document.

A useful Philippine example comes from San Nicolas, Pangasinan. Its MSWDO Social Case Study Report service specifically covers indigent college students applying for scholarships. The procedure includes checking your documents, an intake or in-depth interview, a possible home visit, preparation of the report, signing, and release. (San Nicolas Pangasinan)

The exact requirements and review process still vary by LGU.

After you get it: Follow the scholarship’s submission instructions.

[IMAGE — Social Welfare Certificate / Case Study Process]

If the scholarship asks for an OFW or Seafarer Employment Contract or Proof of Income

Check whether the scholarship requires the latest contract or another proof of income.
Check the worker’s own records for the latest document.
If needed, contact the employer or licensed recruitment or manning agency that handled the employment.
Check whether the scholarship requires a Certified True Copy or verified document.
If certification or checking is required, use the correct DMW or Migrant Workers Office process.
Receive the required employment record and check the worker’s name and employment details.

DMW checks and certifies OFW records, and Migrant Workers Offices also check employment contracts when it’s required. Checking a contract this way is not automatically required for every OFW contract; for example, MWO Singapore states that it applies in specified Balik-Manggagawa situations such as changes in employer, job site, or position. (DMW Region 12)

After you get it: Follow any Certified True Copy requirement stated by the scholarship.

[IMAGE — OFW / Seafarer Proof of Income Process]

If the scholarship asks for Proof of Pension

Check whose pension needs to be shown.
Check whether the scholarship names a specific pension document.
Identify the pension provider.
Request or obtain the pension record accepted by the scholarship.
Receive the document.
Check the pensioner’s name and pension details.

For GSIS pensioners, the official Pensioner’s Request Form includes an option to request a Certificate of Pension. (GSIS)

For SSS pensioners, SSS confirms that retirement benefits may be paid as a monthly pension, but the scholarship should still determine what SSS record it accepts as proof because the DOST-SEI requirement itself simply says “Proof of Pension.” (Social Security System)

After you get it: Prepare the record in the format required by the scholarship.

[IMAGE — Proof of Pension Process]

How long does it take to get Proof of Income and Financial Need for Scholarship Applications?

There is no single processing time because the documents come from different issuers.

Document	Published or verified timing
BIR Certificate of Exemption	6 hours and 5 minutes under BIR’s current service listing
Certificate of Employment	Within 3 days after request under the general DOLE COE rule
BIR Form 2316	Issued under BIR’s rules on when employers must give it; this is not a standard “request time”
Certificate of Indigency	Depends on the LGU or issuing office
Social Welfare Certificate / Case Study	Depends on the social welfare office
OFW / Seafarer record	Depends on the document and which office issues or checks it
Proof of Pension	Depends on the pension provider

BIR publishes a processing time for its Certificate of Exemption service, while DOLE provides the three-day general rule for issuing a COE after an employee’s request. (Bureau of Internal Revenue)

For local government, social welfare, OFW, and pension documents, do not assume one nationwide processing time.

How much does Proof of Income and Financial Need for Scholarship Applications cost?

There is no single fee for all of these documents.

Document or service	Cost information
BIR Certificate of Exemption	₱30 Documentary Stamp Tax
Certification fee for the BIR low/no-income scholarship exemption service	Waived
BIR-certified/stamped ITR, when certification is requested	Certification fee may be up to ₱100, plus ₱30 DST, based on BIR’s 2026 FOI guidance
Notarized Affidavit of Low Income/No Income	Notary fee varies
Other documents	Depends on the issuing office

RMC No. 127-2024 waived the ₱100 certification fee specifically for BIR’s low/no-income Certificate of Exemption used for scholarship and job/livelihood programs; it did not waive every BIR certification fee. (Bureau of Internal Revenue)

For example, BIR’s April 2026 guidance on certifying an ITR states that certification may cost up to ₱100 plus ₱30 Documentary Stamp Tax. (Freedom of Information Philippines)

Frequently Asked Questions About Proof of Income and Financial Need for Scholarship Applications

Do you need all nine documents?

No.

The nine types in this guide come from different programs and income situations. CHED BPMSP itself uses alternative proof-of-income options rather than requiring every applicant to submit all of them. (CHE Caraga)

Is BIR Form 2316 the same as an ITR?

No.

BIR Form 2316 is an employer-issued Certificate of Compensation Payment/Tax Withheld. BIR Form 1701 is an annual income tax return used by taxpayers in these situations. (Bir CDN)

Is a Certificate of Employment the same as BIR Form 2316?

No.

A Certificate of Employment is an employer-issued employment record. BIR Form 2316 is a specific BIR tax certificate. DOST-SEI specifically uses Certificate of Employment with Compensation as one possible income document. (Science Scholarships)

What if your parent or guardian does not have an ITR?

Use the alternatives allowed by the scholarship.

Current programs may allow a BIR exemption/non-filer certificate, Certificate of Indigency, social welfare document, or another proof that fits your case. (CHE Caraga)

Is the Affidavit of Low Income/No Income issued by BIR?

No.

It is prepared by the taxpayer and notarized, then submitted to BIR as part of the Certificate of Exemption application. (Bir CDN)

Is the barangay Low Income/No Income Certification enough by itself?

Not for the BIR Certificate of Exemption process reviewed here.

BIR’s published requirements also include a duly notarized Affidavit of Low Income/No Income. (Bir CDN)

What if the scholarship says “Certificate of No Income from BIR”?

Use that exact wording when asking the BIR RDO.

CHED CoScho currently names a Certificate of No Income from BIR, while BIR’s published nationwide scholarship service is titled Certificate of Exemption for Scholarship and Job/Livelihood Programs. (CHE Caraga)

What if one parent is employed and the other has no income?

The scholarship may require different proof for each person.

CHED BPMSP’s Form 1701/Form 2316 option refers to both parents or legal guardians, while its other accepted options cover different situations. Follow the particular program’s instructions rather than assuming one parent’s record covers both. (CHE Caraga)

Can a Certificate of Indigency replace an ITR?

Only when the scholarship accepts it.

DOST-SEI includes a Certificate of Indigency in situations where it qualifies, while other scholarship programs use different income-document lists. (Science Scholarships)

What if your parent or guardian is an OFW or seafarer?

Check whether the scholarship has a separate OFW or seafarer option.

CHED BPMSP currently accepts a Certified True Copy of the latest contract or proof of income for children of OFWs and seafarers. (CHE Caraga)

What if your parent or guardian is retired?

Check whether the program accepts proof of pension and what record it wants.

DOST-SEI currently lists Proof of Pension for cases where it applies. GSIS also provides a specific Certificate of Pension request option for its pensioners. (Science Scholarships)

Can an old ITR or Form 2316 be submitted?

Use the year or income period required by the scholarship.

CHED BPMSP, for example, asks for the latest Annual Income Tax Return under its ITR option. (CHE Caraga)