This article discusses how to confirm that a business entity is properly registered with the Philippine Bureau of Internal Revenue (BIR), why verification matters, and what documents and processes are involved. It is written for business owners, counterparties, and compliance teams operating in the Philippines.

I. Overview: What “BIR-Registered” Means

In the Philippines, a company is considered “registered with the BIR” when it has:

A tax identification number (TIN) for the entity;
A Certificate of Registration (COR) issued by the BIR (BIR Form 2303);
Registered books of accounts; and
Authority to Print (ATP) official receipts (ORs) / sales invoices, or an approved electronic invoicing system where applicable.

BIR registration is distinct from business formation/registration with other agencies (SEC, DTI, CDA, LGUs). A business may be legally formed but not yet tax-registered, especially if it has not commenced operations.

II. Why Verification Matters

Verifying BIR registration is essential because it affects:

Input VAT claims: You can only claim input VAT from valid VAT-registered suppliers issuing compliant invoices/receipts.
Withholding tax compliance: You must withhold and remit the correct taxes to BIR when paying registered suppliers.
Deductibility of expenses: Payments supported by non-compliant invoices/receipts may be disallowed as deductions.
Risk management: Doing business with unregistered entities can trigger audit issues and penalties.
Contract enforceability and representations: Many contracts require proof of good standing with tax authorities.

III. Agencies Involved Before BIR Registration

To understand verification, know the typical order of registration:

SEC (corporations, partnerships)
DTI (sole proprietorships)
CDA (cooperatives)
LGU/Mayor’s Permit
BIR registration (tax)

Key point: SEC/DTI/CDA registration does not automatically prove BIR registration.

IV. Primary Documents That Prove BIR Registration

A. Certificate of Registration (BIR Form 2303)

This is the central proof of BIR registration.

It states:

Registered name and trade name
Taxpayer classification (e.g., corporation, partnership, sole prop)
RDO (Revenue District Office) jurisdiction
Registered taxes (Income tax, VAT/Percentage tax, withholding taxes, etc.)
Registration date

Verification goal: Ensure the COR is genuine, updated, and matches the company information you are dealing with.

B. Notice of Authority to Print (ATP) Invoices/Receipts

The ATP is issued for printing official receipts or invoices.

It indicates:

Printer’s details and ATP number
Serial number range
Validity period

Verification goal: Confirm that the supplier’s receipts/invoices are within an authorized serial range and validity.

C. Sample of Latest Official Receipt / Sales Invoice

A compliant receipt/invoice should show:

Registered business name
Business address
TIN with branch code (if any)
VAT/Non-VAT statement, if applicable
ATP details and validity
Serial number

Verification goal: Cross-check the invoice data against the COR and ATP.

D. Proof of TIN (BIR Form 1903/1905 acknowledgments)

Less commonly provided to counterparties, but useful when available.

Verification goal: Confirm that the TIN matches what appears on COR and invoices.

V. Step-by-Step Verification Methods

Method 1: Direct Document Examination (Most Common in Practice)

Step 1: Request a copy of the COR (Form 2303). Check:

Exact registered name matches the contracting party
TIN is complete and properly formatted
RDO is stated
Taxes registered align with their business model
Registration date and status look consistent (not “cancelled”)

Step 2: Request a copy of the ATP and compare serial ranges. Check:

ATP number/date
Serial numbers on invoices used in transactions fall within the authorized range
Validity period has not lapsed (some ATPs are time-bound)
Printer is legitimate (licensed BIR printer)

Step 3: Compare with actual invoices/receipts issued. Check:

Data consistency (name, address, TIN)
Proper VAT statements if they claim VAT registration
Required invoice details are present
No signs of tampering or reprinting

Red flags:

COR missing branch code but invoices show a branch code
Different addresses/names across COR and invoices
Expired ATP but new invoices issued
Serial numbers not within ATP range
“Non-VAT” supplier issuing invoices with VAT breakdown
Photocopied receipts without required markings

Method 2: Verification Through BIR’s Public TIN/Business Name Validation Channels

The BIR offers taxpayer verification channels meant to help confirm if a TIN/business is registered. In practice, this is often done by:

Contacting the stated RDO (phone/email/visit)
Providing:
- Registered name
- TIN
- Address
- RDO (if known)
Requesting confirmation of registration status

What RDOs typically confirm:

Whether the TIN exists
Whether the taxpayer is registered in that RDO
Whether registration is active or cancelled
Whether VAT-registered (if you request)

Limitations: RDOs may require a written request or proof of legitimate interest, and response times vary.

Method 3: Cross-Check VAT Registration and Tax Type

If a supplier claims VAT registration, verify via:

COR tax types: should show VAT as a registered tax.
Invoices: should display VAT-registered status and VAT breakdown.

If COR indicates Non-VAT/Percentage Tax, the supplier should not charge VAT.

Mismatch consequences: You may lose input VAT credits and be exposed to audit findings.

VI. Special Situations

A. New Businesses / Pre-operational Companies

They may be SEC/DTI-registered but not yet BIR-registered if:

Not yet commenced operations
Still processing registration
Awaiting COR release

Practical rule: If they are already issuing invoices/receipts, they must be BIR-registered.

B. Branches and Locations

Companies may have:

Head Office COR, and
Branch CORs (or branch registrations reflected in COR/1905)

If you transact with a branch, confirm:

The branch is reflected in the COR
Invoice includes correct branch code

C. One-Person Corporations (OPCs)

An OPC has separate juridical personality.

Verification note: The TIN must be for the OPC, not the individual owner.

D. Freelancers / Professionals vs. Businesses

Some counterparties are individuals registered as professionals.

Verification note: They still must have:

COR
Registered books
ATP or e-invoice authority But classification differs from business entities.

VII. Legal Basis and Compliance Context

BIR registration and verification are grounded in the National Internal Revenue Code (NIRC) and BIR regulations requiring:

Registration of every person/entity engaged in trade/business/profession
Issuance of duly registered invoices/receipts
Proper withholding and reporting by payors
Registration of books and authority to print

Failure to register or to issue compliant invoices can lead to:

Administrative penalties
Surcharges and interest
Disallowance of deductions
VAT input denial
Closure orders for repeated non-compliance

VIII. Practical Checklist for Counterparties

Before onboarding a supplier/partner:

✅ COR (Form 2303) copy received
✅ TIN matches all documents
✅ Registered name/trade name consistent with contract
✅ RDO noted and plausible for address
✅ VAT vs. Non-VAT status verified
✅ ATP copy received
✅ Invoice serials within ATP range
✅ No expired ATP being used
✅ Branch code validated if branch transaction
✅ Keep copies for audit defense (at least the statutory retention period)

IX. What to Do If You Suspect Non-Registration or Fake Documents

Pause payments pending verification, if contract allows.
Request originals or certified true copies.
Call/visit the RDO for confirmation.
Document your due diligence (emails, letters, notes).
Revise vendor onboarding rules for future transactions.

If already transacted, consider:

Re-validating deductibility
Correcting withholding/VAT treatment
Seeking tax advice to mitigate risk

X. Bottom Line

BIR registration verification in the Philippines centers on examining the COR (Form 2303), ATP, and actual invoices/receipts, and—when necessary—confirming status with the company’s RDO. A careful, document-based due diligence process protects your VAT claims, tax deductions, and audit posture, and is now a standard compliance expectation in Philippine commercial practice.

If you want, I can draft a one-page vendor onboarding SOP or a verification form you can reuse internally.