No matter if you are a business, big or small, or a self-employed freelancer, Philippine laws require that for your company to operate, you need a registration certificate from the Bureau of Internal Revenue (BIR). This BIR Certificate of Registration (COR) is also referred to as BIR Form 2303 and is the document that proves you have been given the legal rights to operate your business in the Philippines.
For example, some corporation prefer to work with small companies or freelancers with official receipts because they need those documents for their own records and tax filing. More importantly, financial institutions need to see your registration documents and other pertinent records to grant you a loan. Without these proper certificates, you will have a hard time expanding your operations.
Additionally, big-time clients, like those reaching out for you to be a supplier or partner merchant, will require you to submit a copy of your certificate of registration to confirm if you are a legit business.
Once a business has performed the initial registration with the primary government agency (i.e. SEC, DTI), it will then be necessary to register with the BIR in order to register the business as an official taxpayer in the Philippines.
The COR is the document that a business receives at the end of this BIR registration process and effectively outlines and confirms the specific tax obligations of the relevant business. Tax obligations can vary depending on the type of business being registered and the information provided during the registration process!
As mentioned above, for anyone that is running a business for a commercial purpose in the Philippines, the business must be registered with the tax authorities, the BIR. The result of a successful registration is the issuing of the BIR2303 or COR.
Whether your PH business is a small online business selling commercial goods to the Philippine market through online platforms such as Shopee or Lazada, or a large corporate entity with significant annual revenues, the obligation to register for and obtain a BIR2303 remains the same!
Happy New Year Mr. Federico. My question is can I get a copy of my CERT OF REGISTRATION,BIR FORM 2303 every year so long as I have paid my ANNUAL REGISTRATION FEE (payment form 0605)? Can I get a copy from BIR? My actual COR is the copy I have when I first filed to become self employed way back in 1999. Every year I file form 0605. Thank you so much.
Thank you very much for this information. My question may be redundant, but just to be 100% sure, just submitting and paying for the 0605 is already the annual registration? There is no need for any other forms?
Hi Federico! Thanks for writing this post. To clarify, do you mean that as long as we pay the Php500 registration fee every January, we are good? I mean, no need to secure a new copy of Form 2303 (COR) yearly? Or does that need to be reprinted by the BIR yearly? Thanks again.
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Before RMC 55-2019, most taxpayers construed Business Style as referring to their line of business as indicated in the BIR Certificate of Registration (BIR Form 2303), such as water transport, textile manufacturing, private educational services, and others. Thus, when issuing or securing invoices or receipts, taxpayers only needed to refer to the BIR Form 2303 to get the required information.
The said RMC further identifies the documents required to prove the existence of local purchases of goods and services directly and exclusively used by REEs in their registered activities that shall be entitled to VAT zero-rating. Under the said issuance, prior to any transaction with any local supplier, REEs shall provide their local suppliers with the following: (1) Photocopy of BIR - Certificate of Registration (BIR form 2303); (2) IPA Certificate of Registration; (3) Sworn declaration stating that the goods and/or services being purchased shall be used directly and exclusively in the registered project; and (4) VAT zero-rate certification issued by the concerned IPA annually containing the following information:
The BIR requirements for business registration are the same as above. Simply have your documents scanned (BIR requires pdf formats no larger than 4MB each). Afterwards, proceed to the NewBizReg Portal at
The Bureau of Internal Revenue (BIR) Form 1905 is used to register a new taxpayer or update the registration information of an existing taxpayer. This includes changes like business, registered address, contact details, and authorized representative, among others.
On the Certificate of Registration (Form 2303), you can find the information on whether your company is VAT-registered or not. If your company is not VAT-registered during the initial stage, it doesn't mean that you do not need to register for VAT after that.
A certificate of registration shall be issued to the applicants who have submitted complete documents and have passed ALL the aforementioned criteria for registration. The certificate of registration shall be valid for three (3) years from date of issuance.
JICA Philippine Office reserves the right to accept or reject any or all application(s) for supplier registration that would be most advantageous to the said office. JICA reserves the right to investigate any statement or claim made by the applicants and to institute appropriate legal or administrative action(s), should it later discover that the registration application was misleading, ambiguous or with false or erroneous statements/ information.
This unfortunately, is one of the biggest source of penalties hurting the pockets of many entrepreneurs especially the start ups. Most of the time the reason for this, is they are not informed that there are obligations after registration from the simplest up to the more complex filings.
Persons whose business and/or profession has been registered with the BIR will be issued a BIR Form 2303 or commonly called a Certificate of Registration -COR (which can be it orange or blue in color) . This is a proof that your business/profession is registered with the BIR (so kapag may humingi ng proof of registration mo with BIR eto yung papakita nyo tulad ng banks, clients/customers, suppliers, etc.)
Deregistering a business with the BIR requires the filing of a notice of closure or cessation of business to the RDO where it is registered, by accomplishing the prescribed registration updates form and submitting the required documents. Pursuant to Revenue Memorandum Circular No. 57-2020, the streamlined documentary requirements are as follows:
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