19.  Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs

Persons with low income/no income who want to avail of Scholarship and Job/Livelihood Programs may apply for a Certificate of Exemption.

Where to Avail: RDO having jurisdiction over the residence of the taxpayer or where the taxpayer is registered.

Office or Division:
Revenue District Office (RDO) – Administrative Section (AS)
Classification:
Simple
Type of Transaction:
G2C – Government to Citizen
Who may avail:
Persons with low income/no income who want to avail of Scholarship and Job/Livelihood Programs.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Certification of Low Income/No Income signed by the Barangay Chairman of the place where the applicant resides; (1 original)
1.  Barangay
2.  Duly Notarized Affidavit of Low Income/No Income; (1 original) 2. Taxpayer/Notary Public
3. Proof of Payment of ₱ 100.00 Certification Fee and ₱ 30.00 loose Documentary Stamp Tax. (1 photocopy). 3. Collection Section
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
 
1.1  Special Power of Attorney (SPA) executed by the taxpayer-applicant; (1 original) 1.1  Taxpayer-applicant being represented
1.2  Any government-issued ID of the taxpayer and authorized representative; (1 photocopy). 1.2  Taxpayer-applicant’s Authorized Representative
Note: IDs shall be presented and should be readable, untampered and contains consistent information with the documents presented upon application.  
CLIENT STEPS
AGENCY ACTIONS
FEES TO BE PAID
PROCESSING TIME
PERSON RESPONSIBLE
1 Submit the complete documentary requirements in the Administrative Section.
1. Interview and evaluate the income status of the taxpayer.
none 1 Hour Administrative Section Chief RDO - AS
None
1.1  Validate accuracy and completeness.
none
1 Hour
Administrative Section Chief RDO - AS
None
1.2  Verify existence in the eREG TIN QUERY/ITS/IRIS
none
1 Hour Registration Officer RDO – Client Support Section (CSS)
2.  Pay Certification Fee and loose Documentary Stamp Tax at the Collection Section and present the proof of payment to the Administrative Section.
2.  Receive payment and issue Official Receipt/Revenue Official Receipt.
₱100.00 – Certification Fee;
₱30.00 – DST
1 Hour Revenue Collection Officer (RCO) RDO – Collection Section
None
2.1 Prepare the Certification of documents as requested.
none 1 Hour Administrative Section Chief RDO - AS
None
2.2 Approve and sign Certification documents
none 1 Hour ARDO/RDO RDO
3. Receive requested documents in the Administrative Section
3. Release Certification of documents
none
5 Minutes
Administrative Section Chief RDO - CSS
TOTAL :
PHP 130.00
6 Hours, 5 minutes