a. Individual

  1. Valid ID or any identification document issued by an authorized government body that shows the name, address and birthdate of the applicant. Example of these are:
    • Birth Certificate
    • Passport
    • Driver’s license
    • Professional Regulation Commission ID (PRC ID)
    • Integrated Bar of the Philippines ID (IBP ID)
    • Community Tax Certificate
  2. Passport (in case of non-resident alien not engaged in trade or business)
  3. Marriage Contract (if the applicant is a married woman)

b. Non-Individual

  1. Any document to support transaction between a non-resident foreign corporation and the withholding agent. Examples of these are:
    • Bank certification
    • Invoice
    • Contract