The Taxpayer Identification Number (TIN) and the accompanying Certificate of Registration (BIR Form No. 2303) issued by the Bureau of Internal Revenue (BIR) do not technically expire, but the registration status can become “inactive,” “closed,” or “suspended.” When a business ceases operations and later resumes, the registration must be reactivated (re-opened) with the BIR. This process is commonly referred to as “reactivation of business tax registration” or “reactivation of TIN for business purposes.”
The question that concerns most taxpayers is: how long does the entire process actually take in practice, and what factors affect the timeline?
Official Processing Time Under the Law and BIR Citizen’s Charter
Under Republic Act No. 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018) and the latest BIR Citizen’s Charter (as updated through 2025), the following timelines apply:
- Simple transaction (update of registration information, including change of status from “Closed/Inactive” to “Active/Re-opened”) – Maximum of 3 working days.
- If filed manually at the Revenue District Office (RDO) with complete documents – Usually same day to next working day (often within 2–4 hours if submitted early in the morning and there is no queue or deficiency).
- If filed through email or the Online Registration and Update System (ORUS)/eBIRForms – Approval is frequently within 24–48 hours, and in many cases the updated BIR Form 2303 is emailed back on the same day or next working day.
Therefore, the official and realistic processing time is 1–3 working days when everything is in order.
Actual Timeline in Practice (2024–2025 Experience Nationwide)
Based on consistent feedback from tax practitioners, accounting firms, and RDO personnel across Metro Manila, Cebu, Davao, and provincial offices:
- Best case (complete documents, no liabilities, submitted early) → Same day (especially in efficient RDOs such as RDO 39–South Quezon City, RDO 25–Makati, RDO 43–Mandaluyong/San Juan, RDO 34–Cebu City).
- Typical case → 1–3 working days.
- With minor deficiencies or high volume → 3–7 working days.
- Worst case (outstanding tax liabilities, audit flag, or backlog in provincial RDOs) → 2–4 weeks (rare, but happens in some RDOs with staffing issues).
Step-by-Step Procedure and Timeline Impact of Each Step
Settlement of Any Outstanding Tax Liabilities (if any)
Time: 1 day to several weeks
If the business was inactive but failed to file “nil” returns or pay annual registration fee (P500) during closure, penalties and interest may have accrued. These must be settled first. This is the single biggest cause of delay. Many taxpayers are surprised to learn they still owed the P500 annual registration fee even while temporarily closed (Revenue Regulations No. 11-2018).Preparation of Documents
Time: 1–3 days (depends on the taxpayer)- Accomplished BIR Form No. 1905 (Application for Registration Information Update) – two original copies
- New Mayor’s/Business Permit for the current year
- New lease contract or proof of business address (if address changed)
- Secretary’s Certificate or Board Resolution authorizing reactivation (for corporations/partnerships)
- Payment of P500 Annual Registration Fee (if not yet paid for the current year) via BIR Form 0605
- Proof of payment of any compromise penalties (if applicable)
- New set of manually stamped or computerized books of accounts (if previously surrendered or if more than 5 years old)
Submission of Form 1905
Options (as of 2025):- Via email to the RDO (most common and fastest) – Many RDOs now accept scanned Form 1905 + attachments. The RDO stamps and emails back the approved form and updated 2303 usually within 1–2 days.
- Through ORUS (Online Registration and Update System) – Available for certain updates. Some taxpayers report instant generation of new COR.
- Walk-in at RDO – Still allowed. Processing is usually same-day if submitted before 2:00 p.m.
BIR Processing and Release of Updated BIR Form 2303
The RDO encodes the update in the Integrated Tax System (ITS). Once approved, the system automatically generates the new Certificate of Registration showing the re-opened status and new registration date (date of reactivation).Registration with LGU (Municipal/City Hall)
After receiving the updated BIR COR, the business permit can now be renewed/reactivated at the LGU. This usually takes 1–5 days depending on the city/municipality.
Summary of Realistic Timelines (2025)
| Scenario | Total Time Required | Remarks |
|---|---|---|
| No tax liabilities, complete docs, email submission | Same day to 2 days | Most common outcome in Metro Manila and major cities |
| Minor tax deficiency, settled immediately | 3–5 days | Includes time to compute and pay compromise penalty |
| Outstanding liabilities requiring installment or compromise | 2–6 weeks | Needs approval of Regional Director or Commissioner |
| Provincial RDO with backlog | 5–10 days | Some RDOs in Visayas/Mindanao still process manually process |
| Business previously filed permanent cessation | Same as new registration (3–7 days) | Some RDOs treat it as new registration; TIN remains the same |
Key Revenue Regulations Governing Reactivation
- Revenue Regulations No. 11-2018 – Payment of P500 annual registration fee every January 31 even during temporary closure
- Revenue Regulations No. 7-2019 – Guidelines on reactivation/re-opening of business
- Revenue Memorandum Order No. 27-2021 – Updated procedures for submission via email during and post-pandemic
- Revenue Memorandum Circular No. 36-2023 – Clarified that reactivation via ORUS/email is now the default mode
Practical Tips to Achieve Same-Day or Next-Day Reactivation
- Check your tax status first in the BIR eServices portal or by calling your RDO.
- Pay the P500 registration fee for the current year in advance via GCash, PayMaya, or bank.
- Use the correct RDO email address (format is usually rdo_xx@bir.gov.ph – confirm via BIR website).
- Submit before 10:00 a.m. – many RDOs process and release same-day for morning submissions.
- Attach a clear cover letter stating “Request for Expeditious Processing – Reactivation of Business Registration.”
In conclusion, under normal circumstances with complete documentation and no outstanding liabilities, reactivation of a business tax registration (TIN/COR) in the Philippines is completed within 1–3 working days, and frequently on the same day or next day when filed electronically. Delays beyond one week almost always indicate either tax liabilities or documentary deficiencies that need to be addressed first.