Affidavit of No Income (Philippines)
Document Title
REPUBLIC OF THE PHILIPPINES
AFFIDAVIT OF NO INCOME
Affidavit Body
I, [Affiant Name], [Affiant Age] years of age, [Affiant Civil Status], [Affiant Nationality], and a resident of [Affiant Address], after having been duly sworn to in accordance with law, do hereby depose and state that:
1. I am currently [No Income Status]. [No Income Explanation];
2. I have had no income whatsoever [No Income Period] from any of the following sources: employment or compensation from any employer; business or enterprise operations; professional practice or professional fees; rental income from any property; overseas remittances; dividends, interest, or investment income; government pension or retirement benefits; or any other source of income;
3. [Household Support];
4. The foregoing declaration is true and accurate to the best of my knowledge, and I have not withheld or concealed any source of income;
5. I execute this Affidavit of No Income for the purpose of [Purpose Of Affidavit], and for whatever legal purpose it may serve.
IN WITNESS WHEREOF, I hereunto set my hand this [Execution Date] at [Execution City], Philippines.
Jurat
SUBSCRIBED AND SWORN to before me this ______ day of ______________, 20____ at [Execution City], Philippines. Affiant exhibited to me his/her Community Tax Certificate No. [Affiant C T C], issued at [Affiant C T C Place] on [Affiant C T C Date], and TIN [Affiant T I N].
Doc. No. ______;
Page No. ______;
Book No. ______;
Series of 20____.
Affiant
________________
Signature
Notary Public
________________
Signature
What Is a Affidavit of No Income (Philippines)?
An Affidavit of No Income in the Philippines records a sworn statement of fact made by the deponent, affirmed before an authorised officer for use as evidence.
The Bureau of Internal Revenue (BIR) accepts an Affidavit of No Income when a registered taxpayer has no taxable income for a particular year and files a 'No Payment Return' or seeks exemption from required ITR filing. Under BIR Revenue Memorandum Circular No. 26-2019, taxpayers earning purely compensation income below the statutory minimum wage, individuals who have been unemployed for the entire taxable year, and homemakers with no independent income may submit an Affidavit of No Income to the Revenue District Office (RDO) to document their non-filing status.
The Department of Social Welfare and Development (DSWD) requires an Affidavit of No Income for various social protection programs — including the Assistance to Individuals in Crisis Situations (AICS), emergency cash assistance, burial assistance, educational assistance, and the Sustainable Livelihood Program — to verify that applicants meet the income eligibility requirements. Under DSWD Memorandum Circular No. 12, Series of 2019 on AICS guidelines, indigent applicants who are unemployed, elderly, or persons with disability must present an Affidavit of No Income to qualify for financial assistance.
Philippine courts require an Affidavit of No Income in support proceedings under Family Code Articles 194–208 and in estate settlement proceedings under Rule 74 of the Rules of Court where an heir or beneficiary claims exemption from estate tax based on indigency. The Rule on Provisional Orders (A.M. No. 02-11-12-SC) requires parties in support cases to disclose their income — where a party genuinely has no income, an Affidavit of No Income is submitted instead of an Affidavit of Income.
The Social Security System (SSS) requires an Affidavit of No Income from voluntary members who have had no employment or self-employment income during a period and seek to establish their non-contributory status. PhilHealth and Pag-IBIG (HDMF) similarly accept Affidavits of No Income from members seeking exemption from mandatory contributions under the respective agency rules where income falls below contribution thresholds.
The legal framework governing the Affidavit of No Income (Philippines) in Philippines draws on several key statutes and regulatory bodies. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Parties executing a Affidavit of No Income (Philippines) in Philippines should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Civil Code of the Philippines (RA 386) sets the foundational requirements.
When Do You Need a Affidavit of No Income (Philippines)?
An Affidavit of No Income in the Philippines is needed whenever an agency or institution requires documentary proof that an individual genuinely has no earnings from any source.
An Affidavit of No Income is needed when an unemployed individual applies for DSWD Assistance to Individuals in Crisis Situations (AICS) — emergency cash aid for hospitalization, burial, education, or transportation — and the DSWD social worker requires documentary proof of indigency and zero income as an eligibility condition.
An Affidavit of No Income is needed when a full-time homemaker or dependent spouse applies for a PhilHealth Individual Payor membership under PhilHealth Circular No. 2020-0001 or a Pag-IBIG voluntary membership and must certify that they have no employment or business income that would make them subject to mandatory employer contributions.
An Affidavit of No Income is needed when a respondent in a court support case — child support, spousal support, or parental support under Family Code Articles 194–208 — has genuinely lost employment or has no income, and submits the affidavit under the Rule on Provisional Orders (A.M. No. 02-11-12-SC) to inform the court of their inability to pay the claimed support amount.
An Affidavit of No Income is needed when a student scholarship applicant or their parent must certify zero household income to qualify for CHED, TESDA, or private foundation merit-and-need scholarships where income thresholds are enforced as qualification criteria.
An Affidavit of No Income is needed when a recently resigned or terminated employee applies for an SSS unemployment benefit under Republic Act No. 11199 (Social Security Act of 2018) and must certify the date of cessation of employment and current zero income status to the SSS.
Parties in Philippines should prepare a Affidavit of No Income (Philippines) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your Affidavit of No Income (Philippines)
A valid Philippine Affidavit of No Income must contain the following elements.
Affiant Identification: Full legal name, age, civil status, nationality, complete address, TIN (or statement that no TIN has been issued if the affiant has never filed a BIR return), and cedula (CTC) number with issuing municipality and date.
Period of Zero Income: A specific declaration of the period for which no income was earned — 'from [date] to the present' or 'for the calendar year [year].' The period must be specific and match the receiving agency's required documentation period.
Declaration of No Income Sources: A thorough declaration that the affiant has no income from the following specific sources — employment (no salary, wages, or compensation from any employer), business (no business operations or revenues), professional practice (no professional fees), rental income (no rental properties or income), investments (no dividends or interest), OFW remittances (no remittances received as financial support), pensions or benefits (no SSS, GSIS, or government pension), and any other source of income.
Explanation of Non-Income Status: A brief factual statement explaining the affiant's current non-income status — 'I am currently unemployed and actively looking for work since [date],' 'I am a full-time homemaker and my household's income is provided by my spouse,' or 'I am a student with no employment or business activities.'
Household Income Clarification: Where the affiant has no personal income but lives in a household with other income earners (spouse, parents), a clarification that the affiant specifically has no independent income of their own. This is important for agency verification purposes.
Jurat Block: Executed as a sworn statement under Section 2(a) of the 2004 Rules on Notarial Practice (A.M. No. 02-8-13-SC), with the affiant's CTC and ID details recorded. For agencies requiring witness corroboration, two disinterested witnesses may be required.
Additional compliance elements for a Affidavit of No Income (Philippines) used in Philippines include: Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Forms-legal.com provides this template as a starting point for Philippines-compliant documentation.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Affidavit of No Income (Philippines) (Philippines) [Legal document template]. Forms Legal. https://forms-legal.com/philippines/personal/legal-declarations/affidavit-of-no-income-philippines
"Affidavit of No Income (Philippines) (Philippines)." Forms Legal, 2026, https://forms-legal.com/philippines/personal/legal-declarations/affidavit-of-no-income-philippines.
@misc{formslegal-affidavit-of-no-income-philippines,
author = {{Forms Legal}},
title = {Affidavit of No Income (Philippines) (Philippines)},
year = {2026},
howpublished = {\url{https://forms-legal.com/philippines/personal/legal-declarations/affidavit-of-no-income-philippines}},
note = {Free legal document template. Based on Civil Code of the Philippines (RA 386)}
}Frequently Asked Questions
An Affidavit of No Income and an Affidavit of Income serve opposite purposes. An Affidavit of Income declares the specific amount and sources of an individual's earnings — used to demonstrate financial capacity for loan applications, support proceedings, and benefit eligibility where minimum income is required. An Affidavit of No Income declares that the affiant has zero earnings from all sources — used to establish indigency, qualify for social welfare benefits, certify non-filing of BIR returns, or demonstrate inability to pay support in court proceedings. Both documents are notarized sworn statements under the 2004 Rules on Notarial Practice (A.M. No. 02-8-13-SC) and carry the same legal weight and perjury risk. The choice between the two depends entirely on the affiant's actual financial situation and the specific requirement of the receiving agency — DSWD social welfare programs require the Affidavit of No Income for indigent applicants, while Pag-IBIG housing loan applications require the Affidavit of Income from self-employed or informal sector workers.
Yes. A full-time homemaker, stay-at-home parent, or caregiver who has no personal employment, business, or investment income may execute an Affidavit of No Income in the Philippines. The affidavit should clearly state that the affiant is a homemaker or full-time caregiver with no independent income of their own, and that the household's financial needs are met by the employed spouse or other family members. For PhilHealth Individual Payor registration, Pag-IBIG voluntary member enrollment, and scholarship applications for the affiant's children, the Affidavit of No Income establishes the homemaker's non-employed status. A homemaker who receives a monthly household allowance from their spouse does not typically consider this 'income' for purposes of the affidavit, as it is a domestic arrangement rather than an employment income or business revenue — however, for court support proceedings under the Family Code, any regular financial support received should be disclosed to the court as part of the household income disclosure.
The Bureau of Internal Revenue (BIR) may require an Affidavit of No Income when a registered taxpayer submits a 'No Payment Return' (BIR Form 1700 or 1701 with zero income) or requests exemption from mandatory ITR filing for a year when no taxable income was earned. Under BIR Revenue Memorandum Circular No. 26-2019 and related BIR issuances, an Affidavit of No Income is not universally required for all non-filers — only those who are registered with the BIR (have a TIN) and who have a filing obligation but temporarily had no income. Individuals who were never registered with the BIR and who have no taxable income simply do not need to register or file. For BIR-registered professionals, sole proprietors, and corporations that temporarily ceased operations, the BIR Revenue District Office (RDO) may require an Affidavit of No Income together with a BIR Certificate of No Tax Due when the taxpayer seeks to close or suspend their BIR registration under BIR Revenue Regulations No. 7-2012.
Submitting a false Affidavit of No Income to a Philippine government agency exposes the affiant to both criminal and administrative consequences. Criminally, the affiant faces perjury charges under Revised Penal Code Article 183, which carries a penalty of arresto mayor maximum to prision correccional minimum (4 months to 2 years and 4 months imprisonment). If the false affidavit was used to fraudulently obtain government benefits — DSWD cash assistance, SSS unemployment benefits, CHED scholarships, or housing subsidies — the affiant may also face estafa (swindling) charges under Revised Penal Code Article 315 and be required to return all benefits fraudulently received with interest. For court proceedings, submitting a false affidavit of no income in a support case may result in contempt of court and modification of the support order with retroactive effect. Government agencies may also impose blacklisting or disqualification from future benefit programs. The Philippine Identification System (PhilSys) under RA 11055 and the BIR's data matching programs are increasingly enabling cross-agency income verification that makes false no-income declarations more detectable.
The DSWD Assistance to Individuals in Crisis Situations (AICS) program provides burial assistance to indigent families under DSWD Memorandum Circular No. 12, Series of 2019. The documentary requirements for DSWD burial assistance include: (1) death certificate of the deceased; (2) valid government-issued ID of the requesting family member; (3) proof of indigency — which may include an Affidavit of No Income, a Barangay Certification of Indigency, or a Certificate of Low Income from the barangay; and (4) DSWD AICS application form. Not all DSWD field offices require an Affidavit of No Income specifically — a Barangay Certification of Indigency from the barangay captain is often accepted as an alternative. The burial assistance amount under current DSWD guidelines ranges from PHP 3,000 to PHP 10,000 depending on the region and the DSWD field office's available budget. Families should contact their nearest DSWD field office or DSWD Regional Office to confirm the specific documentary requirements for burial assistance in their area, as requirements may vary by region and are updated periodically.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
Found an error? Let us knowRelated Documents
You may also find these documents useful:
Affidavit of Income (Philippines)
A notarized Affidavit of Income for the Philippines declaring the affiant's gross monthly or annual income from employment, business, or other sources. Required by government housing agencies (SHFC, NHA, Pag-IBIG), courts for support proceedings, DSWD for social welfare benefits, and scholarship applications. Compliant with the 2004 Rules on Notarial Practice.
Affidavit of Support (Philippines)
A notarized Affidavit of Support for the Philippines in which a sponsor undertakes financial responsibility for a beneficiary's travel, visa application, or stay. Required by the Philippine Bureau of Immigration, Department of Foreign Affairs, and foreign embassies. Compliant with the 2004 Rules on Notarial Practice (A.M. No. 02-8-13-SC).
Affidavit of Undertaking (Philippines)
A notarized Affidavit of Undertaking for the Philippines in which the affiant makes a sworn commitment to perform or refrain from specific acts. Used for government agency compliance, immigration undertakings, contractor obligations, and court-ordered commitments. Compliant with the 2004 Rules on Notarial Practice.