How to Retrieve or Reprint Lost BIR Registration Forms (Philippines)

Losing key Bureau of Internal Revenue (BIR) registration documents happens more than anyone admits. Fortunately, almost everything can be replaced or reprinted—some through BIR’s online systems and others at your Revenue District Office (RDO). This article explains, in Philippine context, the practical, procedural, and legal considerations for retrieving or reprinting the most commonly lost BIR registration forms and certificates, plus pitfalls to avoid and templates you can use right away.

1) What “registration forms” are we talking about?

When taxpayers say they “lost their BIR registration,” they generally mean one or more of the following:

BIR Certificate of Registration (Form 2303 / “COR”) – the document that shows your TIN, tax types (e.g., Income Tax, Percentage/VAT, Withholding), line of business, and RDO.
BIR TIN Card – personal identification card bearing your TIN.
Primary registration forms – the application forms you filed to register or update:
- 1901 (Self-employed/Professional/Mixed Income/Estates & Trusts)
- 1902 (Employees)
- 1903 (Corporations/Partnerships/Non-Individuals)
- 1904 (One-time taxpayers/non-resident—e.g., those registering for estate or real property transactions)
- 1905 (Registration Update/Replacement requests)
Registration-related authorizations/permits – e.g., Authority to Print (ATP), Permit to Use CAS/CBA (if using computerized books/receipts).
Tax certificates issued to you (not strictly “registration,” but often requested together):
- 2307 (Certificate of Creditable Tax Withheld at Source)
- 2316 (Certificate of Compensation Payment/Tax Withheld—employees)

Each item has its own retrieval or reprint path.

2) Golden rules before you start

Work with your correct RDO. Nearly all in-person replacements are processed at the RDO where you are registered (your COR states this).
Bring identification and proof of authority.
- Individuals: government-issued ID.
- Non-individuals: representative’s ID and a Board Resolution/Secretary’s Certificate or Special Power of Attorney (SPA) authorizing the representative.
Prepare an Affidavit of Loss where appropriate. Many RDOs require it for lost originals (especially COR, TIN card, ATP).
Expect minimal fees (for card or reprint, documentary stamp/tags where applicable). Fees change occasionally; the cashier window at the RDO will give the exact amount and payment form.
Keep digital backups once reissued. Scan or photograph replacements and store them securely.

3) Reprinting or Replacing the Certificate of Registration (Form 2303)

When you need this: Banks, LGUs (for permits), clients, and government agencies often ask for a copy. You also need it visibly posted at your place of business.

Where: Your RDO of registration.

Typical requirements:

Valid ID (individual) or corporate documents + authorization (non-individual).
Affidavit of Loss (if the original was lost).
BIR Form 1905 (tick the box for “Replacement/Reprint of COR”).
Latest secondary registrations if applicable (e.g., ATP, CAS permit)—copies help the officer verify your records.
Payment of any applicable reprint/replacement fee as assessed at the RDO cashier.

Process overview:

Fill out Form 1905 (Registration Update). Indicate request to reprint/replace COR.
Submit with your Affidavit of Loss and IDs/board resolution/SPA at the Taxpayer Service or Registration counter.
Pay assessed fees at the cashier (you may be issued a BIR payment form for the fee).
Claim your reprinted COR. Some RDOs release the same day; others may ask you to return once printed.

If your tax types changed (e.g., switched to VAT/Percentage, new withholding obligations), the RDO will first process the update (also via 1905) before reprinting a revised COR.

4) Replacing a lost TIN Card

Where: Your RDO.

Requirements:

Form 1905 (Replacement of TIN Card).
Valid ID (and authorization docs for representatives).
Affidavit of Loss (commonly required when the card is lost).
Payment of card replacement fee (if any).

Notes:

The TIN itself does not change. The RDO simply reissues the plastic TIN card.
Only one TIN per person is lawful; if you suspect multiple TINs exist, request consolidation at the same time (also via 1905).

5) Getting copies of your original application forms (1901/1902/1903/1904)

These forms are part of your registration history. If you need copies for due diligence, bank KYC, or audit:

Where: Your RDO’s Records/Registration unit.

How:

Write a short request letter (or fill out the RDO’s request slip) asking for certified photocopies of your filed 190x forms and attached annexes (e.g., IDs, DTI/SEC papers).
Present ID/authority documents; pay certification fees if required.
The RDO retrieves the archived file, photocopies, and stamps/certifies the copies.

Tip: If you filed eRegistration (online) and you still have the acknowledgment email, you can reprint the PDF you originally submitted. If you don’t, the RDO route above is standard.

6) Reprinting Authority to Print (ATP) or Permit to Use CAS/CBA

Why this matters: Printers need a valid ATP to legally print official receipts/invoices for you. If lost, you may be unable to order additional booklets.

Where: Your RDO.

Requirements & process:

Affidavit of Loss for the ATP or permit.
Form 1905 (registration update/replacement for ATP or permit).
Printer details (for ATP) or system details (for CAS/CBA).
Settle any RDO-assessed replacement/reprint fees.

Note: If you’ve changed printers or system details, the RDO may require an update (not just a reprint). Coordinate with your accredited printer or your systems provider.

7) Retrieving certificates issued to you by others

These are not “registration” documents, but they frequently get requested alongside and are often lost:

a) BIR Form 2307 – Creditable Withholding Tax

Source: Ask your withholding agent/client who deducted the tax. They are legally required to issue a correct 2307.
If they use eBIR/eFPS, they can regenerate and reissue the same period’s certificate.

b) BIR Form 2316 – Employees

Source: Your employer must issue this annually; request a reissuance if lost.
For terminated employees, ask HR/Payroll for a reprint covering the period of employment.

Tip: Keep soft copies. Many issuers already generate these as PDFs.

8) Downloading or reprinting returns and payment forms you filed

You can reprint filed returns and payment forms from the systems you used:

eBIRForms: Open the software on the same machine/profile you used; go to the list of filed returns and reprint the return and/or Form 0605 payment confirmation.
eFPS: Log in and access your Filing/Payment History to reprint returns and confirmation pages.
AAB bank receipts (if you paid at an Authorized Agent Bank): Ask the bank branch for a certified copy of the validated payment slip if you lost the original.

If you cannot access old software or profiles, the RDO can issue certified true copies of returns on file; expect a records retrieval process and certification fees.

9) Special cases

a) Businesses that transferred RDOs

If you changed address and transferred RDO (via 1905), the current RDO handles reprints of your current COR; historical files might still sit with the old RDO. Be ready to coordinate with both.

b) Dormant or closed businesses

If your registration is suspended/closed (via 1905), the RDO may decline to reprint a COR unless you reactivate. You can still request certified copies of historical forms for records.

c) Non-resident or one-time taxpayers (1904)

If you registered only for a single transaction (e.g., real property sale), your records are with the RDO that handled the transaction. Bring transaction identifiers (e.g., title number, deed details) to help retrieval.

10) Fees, timelines, and receipts

Fees vary by document type and current BIR schedules. Expect modest charges for reprints/certified copies, possibly documentary stamp or certification fees where applicable.
Processing time ranges from same-day release to a few days, depending on RDO workload and whether records are offsite.

Always secure an official receipt for any payment and keep a digital copy of everything you pick up.

11) Compliance, posting, and display obligations

COR display: Business establishments must display the COR conspicuously at the registered place of business. If the original is lost, request reprint promptly and keep a temporary photocopy or certified copy posted while waiting.
Books of accounts and receipts: If your Books Registration page (or CAS permit) was lost, request a certified copy or reissue before printing new books or issuing new receipts.

12) Data privacy and identity protection

When requesting replacements:

Submit copies of IDs only as required; redact non-essential info where permitted.
For corporate requests, use official email channels and authorized representatives with written authority.
Keep copies in a secure, access-controlled repository after reissuance.

13) Common pitfalls (and how to avoid them)

Going to the wrong RDO. Check your latest COR or previous filings to confirm your RDO code.
No Affidavit of Loss. Most counters will ask for it for lost originals. Prepare one in advance.
Missing authority documents. Representatives without SPA/Board Resolution will be turned away.
Unsettled registration updates. If your tax profile changed but your COR wasn’t updated, the RDO may process the update first—budget time for this.
No digital backups. Always scan your new COR/TIN card/ATP immediately.

14) Ready-to-use templates

A) Affidavit of Loss (for COR/TIN card/ATP)

AFFIDAVIT OF LOSS

I, [Name], of legal age, [civil status], with residence at [Address], after being duly sworn, state:

1. I am the registered taxpayer with TIN [TIN] under RDO [RDO Code/Location].
2. On or about [Date], I discovered the loss of my original [specify: Certificate of Registration (BIR Form 2303) / TIN Card / Authority to Print / Permit to Use CAS].
3. Despite diligent search, I have been unable to locate the said document, and I believe it was [lost/misplaced/stolen] without my fault.
4. I am executing this Affidavit to attest to the truth of the foregoing and to request the issuance of a replacement/reprint by the Bureau of Internal Revenue.

IN WITNESS WHEREOF, I have hereunto set my hand this [Date] at [City], Philippines.

[Affiant’s Signature over Printed Name]

SUBSCRIBED AND SWORN to before me this [Date], affiant exhibiting [ID Type, No., Date/Place of Issue].

[Notary Public]
Doc. No. __; Page No. __; Book No. __; Series of __.

B) Board Resolution / Secretary’s Certificate (for corporate representatives)

SECRETARY’S CERTIFICATE

I, [Name], Corporate Secretary of [Company], a corporation duly organized under Philippine laws with principal office at [Address], CERTIFY that at a meeting of the Board of Directors held on [Date], the following resolution was unanimously approved:

“RESOLVED, that [Representative Name], [Title], be authorized to process with the BIR the replacement or reprint of the company’s [specify: BIR Certificate of Registration/TIN card/ATP], to sign and submit BIR Form 1905 and related documents, receive and acknowledge release, and perform all acts necessary to implement this resolution.”

This Certification is issued on [Date] for presentation to the Bureau of Internal Revenue.

[Corporate Secretary Signature over Printed Name]

C) Simple request letter to the RDO (for certified copies)

[Date]

The Revenue District Officer
RDO [Number] – [Location]
Bureau of Internal Revenue

Subject: Request for Certified Copies of Filed Registration Documents

Dear Sir/Madam:

I respectfully request certified true copies of the following records under TIN [TIN], registered name [Name/Company]: [e.g., BIR Form 1901/1903 filed on (date), annexes, and Certificate of Registration]. The originals have been lost, and the documents are needed for compliance.

Attached are copies of my valid ID/[Board Resolution/SPA] and Affidavit of Loss.

Thank you.

Very truly yours,
[Signature over Printed Name]
[Position, if applicable]
[Contact details]

15) Quick reference by document

Document	Where to go	Primary form	Common extra requirement	Who can claim
COR (2303)	RDO of registration	1905 (Replacement/Reprint)	Affidavit of Loss; fee	Taxpayer or authorized representative (SPA/Board Resolution)
TIN Card	RDO of registration	1905 (Replacement)	Affidavit of Loss; fee	Same as above
ATP / CAS Permit	RDO of registration	1905 (Replacement/Update)	Affidavit of Loss; printer/system details	Same as above
Filed 1901/1902/1903/1904	RDO Records	Request letter	Fees for certified copies	Same as above
2307	Your withholding agent/client	—	—	Issuer reprints/regenerates
2316	Your employer	—	—	Employer reissues
Filed returns / 0605	eBIRForms/eFPS (history) or RDO Records	—	App access or certified copies request	Taxpayer/rep

16) Final practical tips

Bundle tasks in one visit: If you need both COR and TIN card replacements, file one 1905 covering both (ask the counter; some prefer separate 1905s).
Name consistency: Ensure your registered name, trade name, and IDs match to avoid delays.
Take photos at release: Photograph the COR and receipts immediately; email yourself a copy.
Keep a “compliance pack”: Digital folder with COR, ATP, permits, books registration, latest mayor’s permit, SEC/DTI docs, and valid IDs.

Disclaimer

This article provides general procedural guidance in the Philippine setting. Specific documentary requirements, fees, and processing timelines may vary by RDO and change over time. For unusual cases (e.g., lost records plus RDO transfer, system migrations, or pending audits), coordinate directly with your RDO’s Registration/Records section.