Executive Summary

To confirm a business is properly registered with the Bureau of Internal Revenue (BIR), require documentary proof of: (1) identity and tax registration — BIR Certificate of Registration (Form 2303) with TIN, address, and tax types; (2) invoicing authority — Authority to Print (ATP) for paper forms or Permit to Use (PTU)/system approval for POS/CAS/e-invoicing; (3) valid sales documents — Sales Invoice (goods) or Official Receipt (services) that match the 2303 details; and (4) registered books of accounts. Cross-check names, addresses, and TINs across all documents. This protects your expense deductibility, input VAT claims, and withholding compliance, and helps you avoid penalties tied to fake or unregistered receipts.

What “BIR Registration” Covers

TIN & BIR Certificate of Registration (Form 2303)
- Registered name and trade name
- Registered address and RDO (Revenue District Office)
- Tax types (e.g., VAT or Percentage Tax, Withholding on Compensation, Expanded Withholding Tax)
- Listed obligations (issue receipts/invoices, file returns)
Authority to Issue Sales Documents
- Printed documents: ATP/Acknowledgment naming the accredited printer, serial ranges, and issuance dates
- Electronic documents: PTU for POS/CAS or enrollment/approval under applicable e-invoicing/e-receipting rules
Registered Books of Accounts
- Manual, loose-leaf, or computerized (PTU), stamped by the BIR/RDO
Branch Registration
- Each branch should appear in the BIR registry; branch invoices show the branch address/code

Core Evidence You Should See (and How to Read It)

A. Form 2303 (non-negotiable)

Verify Registered Name/Trade Name/TIN/Address against proposals, contracts, websites, and bank details.
Confirm tax types:
- If VAT-registered, sales documents must show “VAT Registered”, VAT TIN, taxable base, 12% VAT (unless zero-rated/exempt), and breakdowns.
- If Non-VAT, documents must not charge VAT and should indicate “Non-VAT/Percentage Tax/VAT-Exempt” as applicable.

B. Sales Documents You Will Receive

Goods: Sales Invoice (SI) is the primary document (a collection receipt does not replace an SI).
Services: Official Receipt (OR) is the primary document upon payment.
Each SI/OR should show:
- Seller’s name/trade name, address, TIN
- Date and consecutive serial number
- Description/quantity/amount
- VAT details (if VAT-registered): VATable/zero-rated/exempt lines, VAT amount, VAT TIN
- ATP (printer, serial range) or PTU/system reference (for e-docs)

C. Proof of Invoicing Authority

Printed: The invoice/receipt footer usually displays ATP no., printer name/TIN, serial range — ensure your copy’s serial falls within range.
Electronic: Ask for PTU or system approval page (and look for permit references/QRs on the e-invoice/e-receipt).

D. Books-of-Accounts (comfort check)

Optional to view, but a stamped books-of-accounts page or PTU strengthens authenticity.

Buyer’s Practical Verification Flow

Collect: Request 2303, a sample SI/OR, and (if needed) ATP/PTU evidence.
Cross-match: Names, TINs, and addresses must match exactly across 2303 ↔ SI/OR ↔ contract/PO/vendor master.
Tax-type logic:
- VAT charged only if the seller is VAT-registered (and shown properly).
- Non-VAT sellers must not charge VAT; they indicate the correct non-VAT basis.
Serial sanity: Look for consecutive serials and valid ATP/PTU footers; avoid hand-altered or duplicate serials.
Withholding: If the purchase is subject to expanded withholding, the seller should accept it, and you should issue BIR Form 2307. Refusal is a red flag.
Branch logic: Buying from a branch? The SI/OR must show the branch address/ID.
File retention: Keep copies of 2303, SI/OR, ATP/PTU in your voucher file to defend input VAT and expense claims.

Supplier/Freelancer Reverse Checks (Protect Yourself)

Ask client for 2303 to confirm the paying entity’s TIN and name.
For professional fees, ensure you receive Form 2307 for credited withholding.
If the client withholds but refuses to issue 2307, flag compliance risk immediately.

Common Red Flags

No Form 2303, or mismatched name/TIN/address across documents
“Provisional/Acknowledgment/Collection Receipt” given without a proper SI/OR
VAT charged by a Non-VAT taxpayer
Missing TIN, ATP/PTU details, or serial jumps
Payments routed to personal or unrelated bank/e-wallet names
Refusal to accept lawful withholding

Legal & Tax Consequences of Skipping Verification

Expense disallowance and input VAT denial during audit
Surcharges, interest, and penalties for using fake/unregistered receipts
Exposure to cases for non-issuance or use of unauthorized receipts/invoices
Government/COA disallowances on projects for non-compliant documentation

Special Situations & Tips

Online/home-based sellers must still be BIR-registered and issue compliant receipts (printed or e-receipt with PTU).
Address changes/RDO transfers require updating the 2303; receipts should reflect the current registered address (or branch).
Franchises: The issuing entity on the receipt must be the actual seller you paid, not necessarily the franchisor.
Government suppliers: Expect stricter pre-audit; include 2303 and ATP/PTU in accreditation packets.

Contract Language You Can Use

Tax Compliance Warranty “Supplier warrants it is duly registered with the BIR and authorized to issue receipts/invoices for this transaction, and will provide Form 2303 and ATP/PTU/e-invoicing approval on request.”

Invoice Condition for Payment “Payment requires a BIR-compliant Sales Invoice/Official Receipt bearing Supplier’s registered name, address, TIN, correct tax type, and ATP/PTU details.”

Withholding Acknowledgment “Supplier acknowledges applicable creditable withholding tax; Buyer shall issue Form 2307 for payments.”

Checklists

Vendor Accreditation (Buyer)

Clear copy of BIR Form 2303
Sample SI (goods)/OR (services) with proper tax markings
ATP (printed) or PTU/system approval (electronic)
Branch identification (if applicable)
Acceptance of withholding and receipt of 2307

Billing Pack (Supplier)

Issue SI (goods) or OR (services) — not just collection receipts
Ensure name/TIN/address match 2303
Display VAT correctly or mark Non-VAT/Exempt/Zero-rated
Include ATP/PTU references and consecutive serials
Keep books/ledgers and copies of client 2307

If Verification Fails

Pause payment; request proper 2303 and compliant SI/OR with ATP/PTU.
Require regularization before closing the transaction or switch suppliers.
For suspicious/fake receipts, document and pursue internal/legal escalation.
Do not claim input VAT or deduct the expense until documentation is fixed.

FAQs

Q1: Is a TIN on a receipt enough? No. You need a BIR-authorized document with correct tax treatment and ATP/PTU references that match Form 2303.

Q2: Can a Non-VAT seller charge VAT? No. Only VAT-registered sellers may charge VAT, and it must be shown correctly on a VAT invoice/receipt.

Q3: Are emailed PDFs valid? Yes, if generated by a BIR-approved system (PTU/CAS/POS or enrolled e-invoicing) and showing the required permit/identifier. Random PDFs without permit details are risky.

Q4: Do I need proof the seller filed returns? Not typically. 2303 + valid SI/OR + ATP/PTU are the core for your due diligence. Large deals may ask for extra comfort.

Q5: Supplier moved offices; receipts still show the old address. Issue? Potentially. Ask for updated 2303 and ensure future invoices reflect the current registered address/branch.

Bottom Line

Verification rests on three anchors: (1) identity (Form 2303/TIN), (2) authority to bill (ATP/PTU/e-invoicing), and (3) compliant SI/OR that matches the 2303 and tax types. Bake these checks into onboarding and payment controls to safeguard deductibility, input VAT, and audit defensibility, and to avoid penalties tied to unregistered or fake billing.