How to Obtain a BIR Certificate of Registration (Form 2303) in the Philippines A comprehensive legal guide as of May 2025
1. What the Certificate of Registration Is and Why It Matters
The BIR Certificate of Registration (COR), officially BIR Form 2303, is the document that proves a person or entity is duly registered with the Bureau of Internal Revenue and has been assigned the correct tax “type” codes (e.g., Income Tax, Value-Added Tax, Percentage Tax, Withholding Taxes). It:
- legitimizes the business in the eyes of government, banks, and counterparties;
- is routinely required for mayor’s/business permits, government procurement, loan applications, and corporate onboarding;
- is a pre-requisite to printing official receipts or sales invoices and to registering books of accounts; and
- links the taxpayer to its “home” Revenue District Office (RDO) for audits and future filings.
2. Governing Law and Key Revenue Issuances
| Source | Key Provisions |
|---|---|
| National Internal Revenue Code (NIRC) of 1997, § 236 | Every person subject to any internal-revenue tax shall register once with the BIR, on or before the commencement of business or within 30 days of becoming liable. |
| Revenue Regulations (RR) 11-2005 & 7-2012 | Implement § 236; set the ₱500 annual registration fee and the documentary-stamp-tax (DST) on the COR and books. |
| RR 17-2010 & 15-2020 | Require registration of books before use; integrate Authority-to-Print (ATP) with COR issuance. |
| Revenue Memorandum Circulars (RMC) 57-2020, 26-2021, 91-2022 | Introduce the New Business Registration (NBR) e-services, allowing online application and e-payment. |
| Train Law (RA 10963, 2018) | No change to registration rules but amended many tax-type rates shown on Form 2303. |
3. Who Must Secure a COR?
| Category | Appropriate BIR Form | Typical Supporting Registration Proof |
|---|---|---|
| Sole proprietor, licensed professional, self-employed mixed-income earner | 1901 | DTI Business-Name Certificate or Professional Regulatory license |
| Partnerships, Corporations, One-Person Corporations | 1903 | SEC Certificate of Incorporation/Registration & Articles |
| Cooperatives, NGOs, Foundations | 1903 | CDA/SEC registration + |
| board resolutions | ||
| Non-Resident Foreign Corp. Branch/ROHQ | 1903 | SEC License to Do Business |
| Estates & Trusts | 1904 | Death certificate/Trust deed |
Temporary or project offices, Joint Ventures, or consortiums engaged in government projects must likewise register and obtain their own COR.
4. When to Register
- Before issuing any official receipt, sales invoice, or commercial voucher;
- Within 30 days of start-of-business, organisation, or hiring of first employee;
- For professionals switching from purely compensation to mixed income, before receiving fees.
Failure to beat the deadline triggers compromise penalties (₱5 000 – ₱20 000 + surcharge and interest) and, in willful cases, criminal liability (NIRC §§ 257-258).
5. Where to Register
At the Revenue District Office that has jurisdiction over:
- the principal place of business (for residents);
- the residence (for home-based professionals without a distinct business address); or
- the Philippine registered agent/branch (for non-residents).
A change of address later on requires the filing of Form 1905 and transfer of the taxpayer’s “folder” to the new RDO.
6. Documentary Requirements (General Checklist)
| # | Document | Notes |
|---|---|---|
| 1 | Accomplished BIR Form 1901/1903/1904 (3 copies) | Can be generated online via eREG or filled manually. |
| 2 | SEC/DTI/CDA certificate, PRC license, or equivalent | Original & photocopy. |
| 3 | TIN of taxpayer and of each incorporator/partner | First-time registrants obtain a TIN during the same transaction. |
| 4 | Valid government-issued IDs of signatories | For face-to-face verification. |
| 5 | Proof of address (lease, title, utility bill) | Barangay clearance acceptable if under informal tenancy. |
| 6 | Payment Form 0605 for: • ₱500 Registration Fee • ₱30 DST on COR • ₱30 DST per set of books | Pay through eFPS/eBIR Forms + e-payment channels, AABs, or GCash/LandBank Link.biz. |
| 7 | Books of accounts to be stamped | Minimum: General Ledger, General Journal, Cash Receipts, Cash Disbursements. |
| 8 | If VAT-registered: sworn declaration of quarterly sales; if PEZA/BOI: certificate of registration. |
Additional sector-specific clearances (e.g., DOLE for contracting, HLURB for real-estate) may be required by certain RDOs.
7. Step-by-Step Procedure (Traditional Walk-In)
Secure a Taxpayer Identification Number (TIN) if none yet.
Fill out the proper registration form, print three copies.
Attach supporting documents and present them for initial assessment at the New Business Registrant Counter.
Generate Form 0605, pay ₱500 RF and applicable DST via any of:
- Authorized Agent Bank (AAB) in the RDO’s jurisdiction;
- eBIR Forms + e-payment (GCash, PayMaya, DBP PayTax, MyEG); or
- Over-the-Counter at the RDO (for RDOs without AABs).
Show proof of payment; officer verifies and stamps the books.
Apply for Authority to Print (ATP) receipts/invoices or register a Computerized Accounting System (CAS/loose-leaf).
Receive the COR (Form 2303)—usually same day or within 3 working days for high-volume RDOs.
8. Online Option (New Business Registration Portal)
Under RMC 26-2021 and later updates:
- Create an account in the BIR eREG/NBR portal.
- Encode data and upload clear PDFs of supporting documents.
- Pay the ₱500 registration fee and DST through integrated payment gateways.
- Download a system-generated electronic COR bearing a QR code.
- Print and keep it on premises; no manual signature needed.
- Books are registered via eAFS upload, and ATP may likewise be requested online for printed or e-invoicing solutions.
Roll-out is nationwide but still selective; some RDOs require appearance for books and ATP.
9. Post-Registration Obligations
| Obligation | Frequency | Legal Basis |
|---|---|---|
| Pay annual Registration Fee (Form 0605) | On or before 31 January every year | NIRC § 236(B) |
| Renew business permit with LGU | Annually | Local Government Code |
| File returns (e.g., 2550Q/1901Q, 2551Q, 1701Q/1702Q, 1601-C, 1604-C, 0619-F/E, 1702RT) | Monthly/Quarterly/Annually | Relevant NIRC sections & RRs |
| Issue BIR-authorized receipts/invoices | Every sale/service | RR 18-2012 |
| Maintain registered books—manual, loose-leaf (permit-based), or CAS | Continuous | RR 09-2009 |
| Post the COR conspicuously at the place of business | Always | § 236 and RR 11-2005 |
Failure to pay the annual ₱500 RF on time results in a 25 % surcharge + 20 % interest per annum + compromise penalty.
10. Special and Edge Cases
- Barangay Micro Business Enterprises (BMBEs) – still required to register and obtain a COR but enjoy income-tax exemption (RA 9178); VAT/percentage tax may still apply.
- PEZA/BOI-registered exporters – register like any corporation but obtain zero-rated VAT coding and special tax-type indicators.
- Non-Stock Non-Profit Organizations – must secure COR before applying for tax exemption under § 30, and must re-validate every three years (RR 13-2021).
- Freelance platform workers – treated as self-employed; online registration via eREG is strongly encouraged.
- Lost or damaged COR – file Form 1905, furnish notarized affidavit of loss, pay ₱100 certification fee and ₱30 DST for the re-issued copy.
11. Penalties for Non-Compliance
| Violation | Compromise/Administrative | Criminal (upon conviction) |
|---|---|---|
| Failure to register or to pay annual RF | ₱5 000 – ₱20 000 + 25 % surcharge + interest | Fine of ₱20 000 – ₱50 000 and imprisonment of 2–6 years (§ 258) |
| Printing receipts without ATP | ₱20 000 | Same as above |
| Failure to display COR | Up to ₱1 000 | – |
The BIR regularly issues closure orders against businesses operating without a COR, under the “Oplan Kandado” program (RR 3-2009).
12. Practical Tips
- Reserve your RDO appointment early in January to avoid lines created by RF renewals.
- If planning to apply for electronic invoicing, prepare a functional and technical description of your system; approval takes 1–2 months.
- Keep digital copies of all submissions; BIR may request soft copies during audits.
- Pay the annual RF via eFPS/GCash—the system automatically tags the payment to your TIN, avoiding mis-posting.
- For home-based businesses, a barangay certification plus lease contract (even between relatives) usually satisfies the “proof of address” requirement.
- When amending corporate details (e.g., change of name, additional business line), first update the SEC then file BIR Form 1905 within 30 days.
13. Frequently Asked Questions (FAQ)
Q 1: Is the COR the same as a Business Permit? A: No. The COR comes from the BIR (national tax authority), while a business permit is issued by your city/municipality under the Local Government Code.
Q 2: Do online sellers need a COR? A: Yes, if they exceed the ₱250 000 income-tax-exempt threshold (for individuals) or any amount if they intend to issue receipts, claim expenses, or participate in e-commerce platforms that require ORs.
Q 3: Do I need to renew the COR itself every year? A: The document does not expire, but you must pay the annual registration fee and keep the proof of payment together with the COR.
Q 4: Can a single TIN cover multiple business branches? A: Corporations keep one TIN but must register each branch or facility and secure a Branch COR (using BIR Form 1903) under the same TIN.
14. Summary Checklist for First-Time Registrants
- Acquire TIN (if none).
- Fill out Form 1901 (individual) or 1903 (entity).
- Collate SEC/DTI/PRC and IDs.
- Pay ₱500 RF + DST via Form 0605.
- Submit to RDO, register books, apply ATP.
- Receive and display Form 2303.
- Pay annual RF every 31 January and keep compliant filings.
Obtaining and maintaining a BIR Certificate of Registration is a statutory duty and a practical necessity for doing business in the Philippines. While the process still involves face-to-face steps in many districts, the BIR’s incremental digitalization is making compliance less burdensome each year. Understanding the legal framework and preparing complete documentation will ensure a smooth registration and keep costly penalties at bay.