Yes. After the Securities and Exchange Commission approves a corporation’s change of name and the company updates its BIR registration, the Bureau of Internal Revenue issues an updated Certificate of Registration, commonly called BIR Form 2303 or an electronic COR. The company does not receive a new Taxpayer Identification Number merely because its name changed. It remains the same legal entity, but its BIR records and certificate must reflect the new SEC-approved name.

The important distinction is that the BIR does not automatically issue the updated certificate when the SEC approves the amendment. The company must separately process a registration information update through the BIR’s Online Registration and Update System or its Revenue District Office.

Does the BIR Issue a Completely New Registration?

The BIR issues a replacement or updated COR showing the company’s new registered name. In ordinary conversation, this is often described as a “new BIR Certificate of Registration,” but it is not a new primary registration.

For a straightforward corporate name change:

The corporation keeps its existing TIN.
Its branch code ordinarily remains the same.
Its tax types and filing obligations continue unless other changes are requested.
Existing tax liabilities, audits, open cases and filing obligations remain attached to the corporation.
The updated COR replaces the old COR as the company’s current proof of BIR registration.

The BIR’s 2026 ORUS guidance expressly instructs an existing business taxpayer to pay the ₱30 loose Documentary Stamp Tax after updating its information in order to generate an updated BIR Certificate of Registration. Once payment is completed, the taxpayer can generate and download the COR from its ORUS profile.

Why the Company Keeps the Same TIN

A change in corporate name does not create a new corporation.

The Supreme Court has repeatedly explained that a corporation using a new name remains the same juridical entity. Its property, rights, contracts and liabilities are not extinguished or transferred merely because its name changed. In BDO Leasing and Finance, Inc. v. Chao, the Court reiterated that a change of corporate name does not make a new corporation and has no effect on its identity, property, rights or liabilities. (Lawphil)

This continuity is why the BIR normally updates the existing taxpayer record instead of issuing a new TIN.

For example, if ABC Trading Corporation changes its SEC-registered name to ABC Digital Solutions Corporation:

ABC Digital Solutions Corporation continues using ABC Trading Corporation’s TIN.
Unpaid taxes under the former name remain due.
Previously filed returns remain part of the same taxpayer account.
Contracts and receivables are not transferred to a separate entity.
The corporation should use its new name on future returns, invoices and official transactions after the update takes effect.

A different analysis may apply when the transaction is actually a merger, consolidation, dissolution, conversion or transfer of business to another entity. Those transactions should not be treated as a simple name change.

Legal Basis for Updating the BIR Registration

Revised Corporation Code

A corporation’s name appears in its Articles of Incorporation. Changing it therefore requires an amendment approved and filed under the Revised Corporation Code of the Philippines, Republic Act No. 11232 of 2019.

Section 15 of RA 11232 governs amendments to the Articles of Incorporation, while Section 17 contains the rules on corporate names. The change becomes legally effective through the SEC amendment process, not through a private board announcement, marketing launch or change in signage alone. (Lawphil)

The SEC now accepts covered amendments through its eAMEND portal. Its current coverage includes amendments involving a corporate or business name, and its requirements include a name reservation document when the amendment involves a change of corporate name. (eAMEND)

National Internal Revenue Code and BIR regulations

Section 236 of the National Internal Revenue Code governs taxpayer registration. Its implementing rules require taxpayers to keep their registration information updated when previously supplied information changes.

Revenue Regulations No. 7-2024, which implements registration provisions amended by the Ease of Paying Taxes Act or RA No. 11976, likewise requires registered taxpayers to update their registration records. (Lawphil)

Revenue Memorandum Circular No. 121-2023 specifically identifies the change in registered name of non-individual taxpayers as a registration information update available through ORUS. “Non-individual taxpayers” include corporations, partnerships and similar juridical entities.

SEC Approval Must Come Before the BIR Update

The BIR does not approve corporate names and generally will not replace the company’s registered name based only on:

A board resolution proposing the new name
A pending SEC application
A name reservation
A revised logo or website
A mayor’s permit application using the proposed name
A public announcement or rebranding campaign

The corporation should first obtain the SEC document confirming the approved amendment. Depending on the filing method, this may be a digital Certificate of Amendment, Certificate of Filing of Amended Articles of Incorporation or corresponding SEC-issued digital certificate.

Only after the SEC approves the amendment should the company ask the BIR to replace the registered name in its taxpayer record.

How to Get an Updated BIR Certificate of Registration

Step 1: Complete the SEC name-change process

Use the SEC’s eAMEND system if the corporation and proposed amendment are covered.

The SEC process generally involves:

Reserving or verifying the proposed corporate name.
Obtaining the required board and stockholder or member approvals.
Preparing the amendment forms or amended Articles of Incorporation.
Signing and notarizing the required documents.
Uploading the documents and paying the SEC assessment.
Addressing any SEC findings.
Obtaining the SEC certificate confirming the amendment.

Documents signed outside the Philippines may need to be apostilled or authenticated, depending on the country of execution and the SEC’s applicable requirements. The SEC’s eAMEND requirements expressly contemplate notarized, apostilled or authenticated documents for submissions executed abroad. (eAMEND)

Step 2: Update the BIR through ORUS or the RDO

A corporation may process the update online through BIR ORUS or manually through the Revenue District Office where it is registered.

The BIR’s current registration checklist recognizes online updates through ORUS and manual filing using BIR Form 1905.

Step 3: Complete BIR Form 1905

Use the current BIR Form 1905, Application for Registration Information Update, Correction or Cancellation.

Under the section for correction, change or update of registration information:

Select Change in Registered Name.
Enter the old registered name.
Enter the new SEC-approved registered name.
Make sure the spelling, punctuation and corporate suffix exactly match the SEC certificate.

Do not shorten “Corporation” to “Corp.” or omit punctuation unless the shortened version is exactly how the SEC recorded the name.

Step 4: Submit the supporting documents

For a corporate name change, the BIR’s July 2025 documentary checklist requires:

Requirement	Current BIR requirement
BIR Form 1905	Two original copies for manual filing
SEC proof of amendment	Photocopy of the amended SEC certificate or digital certificate of registration
OPC document, if applicable	Form for Appointment of Officers
Old invoices	Letter requesting temporary use, if the business wants to continue using them
Authorized representative	Board or written resolution, or Secretary’s Certificate
Identification	Government-issued IDs of the signatory and authorized representative, with specimen signatures

These requirements appear in the BIR’s current Checklist of Documentary Requirements for Registration Information Updates. (Bir Cdn)

The published checklist does not expressly list surrender of the original old COR as a mandatory requirement for a name change. Nevertheless, a company filing manually should bring the original or a clear copy for reference and verification. Once the updated COR is issued, the company should use the updated certificate as its current proof of registration.

Step 5: Generate or receive the updated COR

For an online update, the BIR’s 2026 ORUS procedure for existing business taxpayers is:

Log in to ORUS.
Choose Update Information.
Select Correction/Change/Update of Registration.
Choose whether the update concerns the head office or a branch.
Select the information to be changed.
Enter the required information and upload the supporting documents.
Review and submit the application.
Pay the ₱30 loose Documentary Stamp Tax.
Generate and download the updated COR from the ORUS profile.

For manual applications, the RDO processes the BIR Form 1905 and supporting documents and releases or makes available the updated registration document in accordance with its current procedure.

Documents to Prepare Before Filing

A practical corporate filing set usually contains:

Two signed original copies of BIR Form 1905
SEC Certificate of Filing of Amended Articles or digital Certificate of Amendment
Amended Articles of Incorporation, if requested for verification
Existing BIR Certificate of Registration
Secretary’s Certificate authorizing the representative
Board resolution, particularly if authority is not fully stated in the Secretary’s Certificate
Government-issued ID of the corporate secretary or other signatory
Government-issued ID of the authorized representative
Printed ORUS confirmation or application reference number, for online filings
Letter requesting temporary use of old invoices, when applicable
Inventory or samples of unused invoices, if requested by the RDO
Proof of payment of the ₱30 Documentary Stamp Tax

The authorization should clearly state that the representative may file and process the registration update, submit and receive documents, make necessary representations, and receive the updated COR.

How Much Does the BIR Name-Change Update Cost?

The updated COR is subject to a ₱30 loose Documentary Stamp Tax under the current ORUS procedure. The BIR’s published checklist does not state a separate processing fee for the name-change update itself.

This ₱30 payment is not the former ₱500 annual registration fee. The annual registration fee was removed effective January 22, 2024, under the Ease of Paying Taxes reforms. (Bir Cdn)

Separate expenses may include:

SEC amendment filing fees
Notarial fees
Apostille or authentication expenses for documents signed abroad
Courier costs
Replacement or reprinting of invoices
Updating permits, signs, bank records and business documents

How Long Does the Process Take?

The BIR’s 2026 ORUS guide does not provide one fixed processing period for every type of existing-taxpayer update. The actual timeline can depend on:

Whether the SEC name is already reflected in accessible government records
Whether the ORUS account is correctly linked to the corporation
Whether the application concerns the head office or a branch
Completeness and readability of the uploaded documents
Differences between the SEC certificate and the name entered in BIR Form 1905
RDO validation and workload
ORUS availability or payment-posting delays

A company should allow several working days in its implementation plan instead of assuming that the updated COR will be available immediately. Rebranding deadlines should account for both the SEC amendment and the separate BIR update.

What Happens to Existing Invoices?

A corporate name change creates an immediate practical problem: unused invoices may still show the former corporate name.

The current BIR checklist permits a business taxpayer to submit a letter requesting temporary use of old invoices or supplementary invoices. This means continued use should be requested rather than assumed.

Until the BIR approves the requested arrangement, the company should not:

Erase or cover the old name
Handwrite the new name over the old name
Apply an unofficial sticker
Alter the invoice template without checking its Authority to Print or system registration
Issue invoices under the new name while the BIR record still shows the old name

The request should identify:

The old and new registered names
TIN and branch code
Authority to Print details
Serial numbers of unused invoices
Number of unused booklets or forms
Reason temporary use is requested
Proposed period of use
Manner in which the name change will be disclosed to customers

The RDO may impose conditions or require replacement invoices. Businesses using POS machines, computerized accounting systems, electronic invoicing systems or loose-leaf invoicing should also review whether the system registration, permits and templates need corresponding updates.

Do Branches Need Updated Certificates Too?

A branch normally has its own branch code and COR even though it uses the same corporate TIN root.

The ORUS update procedure requires the taxpayer to identify whether the requested change concerns the head office or a branch. A company with multiple registered branches should therefore inspect each branch record and ensure that every affected branch COR reflects the new corporate name.

Do not assume that downloading a new head-office COR automatically replaces every printed branch certificate. Check each branch profile, particularly before renewing local permits or presenting the COR to landlords, banks and customers.

Other Records the Company Should Update

Issuance of the updated BIR COR is only one part of implementing the name change. The corporation should also review and update:

Mayor’s business permit and barangay clearance
SSS employer registration
PhilHealth employer registration
Pag-IBIG employer registration
DOLE records, if applicable
Customs, PEZA, BOI or other regulatory registrations
Bank accounts and authorized signatory records
Contracts, purchase orders and supplier accreditation files
Lease agreements
Payroll and employee documents
Withholding tax certificates
eBIRForms or eFPS profile information
POS, invoicing and accounting-system templates
Website terms, privacy notices and online marketplace accounts
Data Privacy Commission registration, when applicable
Industry-specific permits and licenses

Contracts signed under the former name do not ordinarily become invalid because the same corporation continues to exist. However, counterparties should receive the SEC certificate and updated BIR COR to prevent payment, withholding tax and invoicing problems.

Common Mistakes That Delay the Updated COR

Filing with the BIR before SEC approval

A name reservation or pending SEC application is not enough. Submit the SEC-approved amendment document.

Entering a name that does not exactly match the SEC record

Even small differences involving commas, periods, spacing or the corporate suffix can cause a mismatch.

Applying for a new TIN

A pure name change does not justify another TIN. Possession of multiple TINs may create serious registration and filing problems.

Ignoring branch registrations

The head office and branches should be reviewed separately.

Continuing to issue old-name invoices without permission

Submit the required letter for temporary use or arrange for compliant replacement invoices.

Confusing the corporate name with a trade name

A corporate name identifies the juridical entity registered with the SEC. A trade name is a brand or business style used in commerce. BIR Form 1905 separately accommodates a change in registered name, change in trade name and addition of a trade name.

Treating a merger as a mere rebranding

A merger, consolidation or transfer to another corporation can involve different TIN, closure and registration consequences. The SEC transaction documents—not the marketing description—determine the proper BIR treatment.

Special Considerations for Foreign Corporations

A foreign corporation licensed to do business in the Philippines should first update its SEC license or registration documents before asking the BIR to change its Philippine registered name.

Documents executed abroad may need:

Notarization in the country of execution
Apostille under the Apostille Convention
Philippine consular authentication when apostille procedures do not apply
Certified translations for documents not written in English
A Philippine representative’s authorization document

The BIR update should match the name appearing in the amended SEC license. The Philippine branch generally continues using its existing TIN if the change concerns only the foreign corporation’s name and not the identity of the registered entity.

Frequently Asked Questions

Will the BIR issue another Form 2303 after an SEC company name change?

Yes. After the BIR processes the registration information update and the applicable ₱30 Documentary Stamp Tax is paid, the company can receive or generate an updated COR showing the new registered name.

Will the company receive a new TIN?

No, not for a pure corporate name change. The corporation remains the same legal entity and ordinarily keeps its existing TIN and tax history.

Can the company update the BIR while the SEC amendment is still pending?

Generally, no. The BIR requires the amended SEC certificate or corresponding digital certificate supporting the new registered name.

Can a corporate name change be filed online?

Yes. Revenue Memorandum Circular No. 121-2023 identifies the change in registered name of non-individual taxpayers as an ORUS registration-update function. The company may also use the applicable manual RDO process.

Is BIR Form 1905 required?

Yes. It is the prescribed application for changing or correcting taxpayer registration information. For manual filing, the current checklist requires two original copies.

Must the company surrender its old COR?

The current published checklist for a registered-name change does not expressly list surrender of the old COR as a mandatory requirement. Bring it when filing manually, retain a copy and stop presenting it as the current certificate after the updated COR is issued.

Can the company still use invoices bearing the former name?

Only after properly addressing the issue with the BIR. The company may submit a letter requesting temporary use of unused old invoices. Continued use is not automatically authorized.

Does the name change remove old tax liabilities or open cases?

No. The same corporation remains responsible for its existing tax returns, assessments, penalties, audits and other liabilities.

Must every branch obtain an updated COR?

Each affected branch registration should be checked. Because ORUS distinguishes between head-office and branch updates, companies should ensure that the COR for every registered branch displays the correct corporate name.

What should the company do if ORUS does not generate the updated COR?

Check whether the application has been approved, whether the ₱30 DST payment has posted, and whether the correct head-office or branch profile was selected. If the record remains incorrect, bring the application reference, SEC certificate and payment proof to the company’s RDO for verification or manual processing.

Key Takeaways

The BIR issues an updated BIR Certificate of Registration after an approved company name change.
The company ordinarily keeps the same TIN because a name change does not create a new corporation.
SEC approval must generally come before the BIR registration update.
File BIR Form 1905 through ORUS or the company’s RDO and submit the amended SEC certificate.
Pay the ₱30 loose Documentary Stamp Tax required to generate the updated COR.
Address old invoices through a written request for temporary use or compliant replacement.
Review the CORs of both the head office and all registered branches.
Update local permits, government registrations, banks, contracts and invoicing systems after receiving the new COR.