Affidavit of No ITR for Schengen Visa Legal Assistance

Below is a comprehensive discussion of the “Affidavit of No ITR (Income Tax Return)” in the Philippine context, specifically for purposes of a Schengen Visa application. This article aims to provide guidance on what it is, why it is needed, how it is prepared, and the legal considerations surrounding it.

1. Overview of Schengen Visa Requirements

A Schengen Visa allows the holder to travel to and within the Schengen Area, which comprises most European countries. Filipino citizens applying for a Schengen Visa are typically required to submit proof of financial capacity. Common documents include:

  • Recent bank statements (usually for the last 3 or 6 months)
  • Certificate of Employment and/or payslips
  • Income Tax Return (ITR)
  • Proof of ties to the Philippines (e.g., land titles, business permits, family documents)

When an applicant cannot provide an ITR—perhaps due to unemployment, recent graduation, or not being required by Philippine law to file one—an Affidavit of No ITR may serve as an additional supporting document to explain the absence of an ITR in the visa application.

2. What Is an Affidavit of No ITR?

An Affidavit of No ITR is a sworn statement executed by an individual stating that they do not have and are unable to provide an Income Tax Return for a given period or year. It typically includes:

  1. The personal details of the applicant (affiant), such as full name, address, and date of birth.
  2. A clear statement explaining why the applicant does not have an ITR (e.g., unemployment, new business that has not filed taxes yet, income below the taxation threshold, or other valid reasons).
  3. The period(s) for which the applicant does not have an ITR.
  4. Any supporting information to demonstrate alternative sources of funds or financial stability (e.g., bank statements, sponsor details, or affidavit of support).

Because it is an affidavit, the document is executed under oath before a duly commissioned notary public.

3. Reasons Applicants Do Not Have an ITR

There are several legitimate reasons why a Filipino applicant might not have an Income Tax Return:

  1. Unemployment or Loss of Job

    • Those who are jobless or recently lost their job may not have had any taxable income for the tax year in question.

  2. Fresh Graduates or Recent Entrants to the Workforce

    • Individuals who have just graduated or begun working may not yet have an ITR on file with the Bureau of Internal Revenue (BIR).

  3. Self-Employed Individuals Without Completed Filing

    • Some self-employed individuals or freelancers may have only recently registered with the BIR and not yet completed a year of tax filing.

  4. Income Below Taxable Threshold

    • Those earning below the taxable threshold might not be required by law to file an ITR. This should be supported by official guidelines from the BIR.

  5. Retired or Dependent Applicants

    • Persons who rely entirely on pension benefits or financial support from family members may not have a current ITR.

4. Legal Basis in the Philippine Context

4.1. Requirement for ITR Filing (National Internal Revenue Code)

In the Philippines, filing of an ITR generally falls under the National Internal Revenue Code (NIRC) and its subsequent amendments. Whether an individual is required to file depends on multiple factors, including:

  • Employment status (self-employed vs. employed)
  • Amount of gross income
  • Nature of business or practice of profession

4.2. Use of an Affidavit

Although there is no specific law that explicitly requires an “Affidavit of No ITR” for visa applications, executing affidavits is governed by the 2004 Rules on Notarial Practice in the Philippines. An affidavit is a written statement sworn to before a notary public or any other officer authorized to administer oaths. Since Schengen embassies and consulates often request an explanation regarding a missing ITR, Filipino applicants commonly resort to this legal instrument to provide clarity and authenticity.

5. Purpose of the Affidavit of No ITR for a Schengen Visa

5.1. Explanation for Lack of ITR

Embassies and consulates typically require proof of stable income to assess whether the applicant has sufficient ties to their home country and the financial means to support themselves while traveling. If an ITR is missing, the affidavit:

  • Explains the circumstances behind the absence of an ITR.
  • Demonstrates honesty and transparency in visa requirements.
  • Substantiates your financial status if you can provide alternative documentation.

5.2. Supplement to Financial Documents

An affidavit does not replace the need for financial proofs; it supplements them. Applicants should still submit:

  • Bank certificates or statements
  • Payroll slips (if available)
  • Certificate of Employment (if available)
  • Affidavit of Support from a sponsor (if traveling is financed by a third party)

6. Drafting and Execution of the Affidavit

6.1. Essential Contents

  1. Title: “Affidavit of No Income Tax Return” or “Affidavit of Non-Filing of ITR.”
  2. Introduction of the Affiant: Full name, address, age, citizenship, and civil status.
  3. Statement of Facts:
    • The period or year(s) for which the ITR is not available.
    • Detailed reasons for not having filed or being required to file an ITR.
    • Confirmation that the affiant does not have any outstanding tax liabilities for the specified period, if applicable.
  4. Declaration of Truth and Knowledge: A statement certifying that all information provided is true and correct.
  5. Date and Place of Execution.
  6. Signature of the Affiant.

6.2. Notarization

  1. Preparation

    • Draft or have a lawyer draft the affidavit, ensuring clarity and completeness.
    • Gather supporting documents (ID, proofs of reason for no ITR, etc.).

  2. Appearance Before a Notary Public

    • Present a valid government-issued ID (e.g., passport, driver’s license).
    • Read and review the entire affidavit to confirm accuracy.
    • Sign the affidavit in the presence of the notary public.

  3. Acknowledgment or Jurat

    • The notary public will affix the notarial seal and sign the document.
    • Pay any applicable notarial fees.

7. Legal Implications and Considerations

7.1. Perjury and Accuracy

Under Philippine laws (notably the Revised Penal Code on perjury), providing false statements in an affidavit is a criminal offense. Applicants must therefore ensure that:

  • The details in the affidavit are accurate and truthful.
  • Any supporting facts or explanations are correct and verifiable.

7.2. Non-Filing Violations

If the individual is actually required by law to file an ITR but fails to do so, they could face penalties under the National Internal Revenue Code. The “Affidavit of No ITR” does not absolve someone of any tax obligations. It serves purely as an explanation for visa purposes and does not function as a clearance from the BIR.

7.3. Embassy Discretion

The submission of this affidavit does not guarantee visa approval. Embassies or consulates have the discretion to:

  • Accept or reject the affidavit.
  • Request additional documents (e.g., bank statements, proof of income or livelihood).
  • Conduct further verification of your financial capacity and personal circumstances.

8. Practical Tips for Applicants

  1. Provide Alternative Financial Documents

    • If you cannot show an ITR, present comprehensive bank statements, a Certificate of Employment, or an Affidavit of Support from a sponsor.

  2. Demonstrate Strong Ties to the Philippines

    • Show proof of real property ownership, ongoing employment, or dependent family members to emphasize your intention to return.

  3. Seek Legal Advice if Needed

    • If unsure about the contents of the affidavit, consult a lawyer or a notary public experienced in drafting immigration-related affidavits.

  4. Submit a Complete Visa Application

    • Make sure all other requirements (travel insurance, itinerary, proof of accommodation) are properly prepared.
    • A well-organized application can strengthen your credibility despite the absence of an ITR.

  5. Be Consistent

    • Ensure that your affidavit does not contradict other documents or statements in your application. Consistency is key in building trust with the embassy.

9. Sample Format of an Affidavit of No ITR

Below is a simplified sample format (for reference only). Always consult a professional for a finalized document:

Republic of the Philippines )
City/Municipality of ______ ) S.S.

               AFFIDAVIT OF NO INCOME TAX RETURN

I, [Name of Affiant], of legal age, Filipino, single/married, and a resident of [Complete Address], after having been duly sworn in accordance with law, hereby depose and state:

1. That I am applying for a Schengen Visa and one of the required documents is my Income Tax Return (ITR);
2. That I do not have an ITR for the year(s) [mention relevant year(s)], because [state reason, e.g., “I was unemployed,” “I just started my business in [year],” “I earned income below the taxable threshold,” etc.];
3. That I am not legally required to file an ITR for the aforementioned period(s), or I am in the process of completing my registration/filing with the Bureau of Internal Revenue (BIR);
4. That to support my financial capacity, I am submitting [mention alternative documents, e.g., bank statements, certificate of employment, affidavit of support, etc.];
5. That I am executing this affidavit to explain the absence of my ITR and for whatever legal purpose it may serve, specifically in support of my Schengen Visa application.

IN WITNESS WHEREOF, I have hereunto set my hand this __ day of ______ 20__ at [City, Philippines].

Affiant: ____________________
[Name & Signature]

SUBSCRIBED AND SWORN to before me this __ day of ______ 20__ in [City, Philippines]. Affiant exhibited to me his/her Government-issued ID No. ______, valid until ______.

Notary Public
Doc. No. ___;
Page No. ___;
Book No. ___;
Series of 20__.

10. Conclusion

An Affidavit of No ITR is a practical, commonly used legal document in the Philippines to explain the absence of an Income Tax Return, especially for Filipinos applying for a Schengen Visa. While it serves as a valuable supplemental document, it must be executed truthfully and supported by alternative evidence of financial capacity to strengthen one’s visa application. Applicants are reminded that this affidavit neither guarantees visa approval nor exempts them from any legal duty to file taxes if required by law. Always ensure the accuracy of all statements and consult a legal professional if in doubt.

Disclaimer

This article is provided for general information only and does not constitute legal advice. For personalized guidance, applicants should consult a Philippine-licensed attorney or immigration specialist familiar with Schengen visa procedures and the relevant Philippine tax laws.

Disclaimer: This content is not legal advice and may involve AI assistance. Information may be inaccurate.

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