If it is the first time for him to apply for China visa, the original NBI clearance is required, as for the ITR, he can explain the reason why he can't provide it to visa officer.

his original nbi clearance is already with the turks and caicos immigration. if he gets nbi clearance from here, it will take him 10 days and he doesn't have much time for this. is there any substitute for this i.e. clearance from turks n caicos where he has worked for the last 5 years?

Mrs.alfonso, I understand what you say, however, the required documents for Chinese visa application for the first time applicants are:
For first time applicants to China (Philippine passport holders, 18 years old and above), they are required to provide the following:

a) original NBI clearance valid for travel abroad

b) original bank certificate with receipt or original passbook, updated within the month that you are applying or....

- If a company will sponsor the trip, provide the company's bank certificate, sponsorship letter from the company and the company's business registration.

- If an individual will sponsor the trip, provide his bank certificate, sponsorship and invitation letter, copy of sponsor's valid residence visa and passport information page or Chinese national ID.

c) for employed persons, also provide an employment certificate, company ID, SSS ID and contributions, TIN ID and latest ITR

d) for students, provide school ID

e) for businessmen, provide business registration of company, TIN ID and latest ITR

f) Personal appearance is required for those who are 16-21 years old.

7. The emergency contact information page in the applicant's passport should be filled out and photocopied.

8. Other documents required by the visa officers if necessary.

He can go to the Chinese Embassy or Consulate in Philippines in person to enquire the detailed information.