I have no income to report, but I have received a Tax Return - Individuals (BIR60) from the Inland R

I have no income to report, but I have received a Tax Return - Individuals (BIR60) from the Inland Revenue Department. Do I have to complete it

 
Q:

I have no income to report, but I have received a Tax Return - Individuals (BIR60) from the Inland Revenue Department. Do I have to complete it?

A:

Upon receipt of the Tax Return, you are required to complete and send it back to the Inland Revenue Department within the time limit specified in the return so that the Department can assess whether or not you are liable to tax for that year of assessment. The Department may issue a Tax Return - Individuals to you in the following situations:

(i) 
You had income from employment, rental income from solely owned property and /or business income from sole proprietorship business for the preceding year of assessment, and you have not given any notification to the Department regarding the permanent cessation of such income source(s).

(ii) 
You have elected "Personal Assessment", or "Joint Assessment" under Salaries Tax in your spouse's Tax Return and there is indication that you may have salaries income or other income chargeable to tax for that year of assessment.
 

(iii) 
Tax Returns are issued once every few years to individuals previously found to be exempt from tax (e.g., property owners whose properties were self-occupied) so as to ascertain if their tax exemption status still stands.