Verifying Business Registration with the Bureau of Internal Revenue (BIR)
(Philippine legal context – updated to May 11 2025)
Why it matters:
• Every person or entity “subject to any internal-revenue tax” must first register with the BIR (Sec. 236, NIRC).
• Transactions with an unregistered business can trigger the disallowance of input VAT/expenses and administrative sanctions.
• The Ease of Paying Taxes Act (EOPT, RA 11976) and BIR digital-transformation issuances now make real-time verification possible and, in many cases, expected of counterparties. ([PDF] Ease of Paying Taxes Act (EOPT) - PwC, Online Verification of BIR Registered Business Name Philippines)
1. Legal and Regulatory Foundations
2. The Core Proof of Registration
Tip: Always demand the COR (or its QR screenshot) before paying suppliers to preserve input-tax deductibility. Failure to exercise due diligence can be construed as gross negligence in audits.
3. Official Verification Channels (2025)
- ORUS “Verify Taxpayer” menu – No log-in needed; input TIN & RDO to see registration status, taxpayer classification, and COR issue date. Available 24/7 except during announced maintenance (see RMC 153-2022 & RMC 06-2025). (New availability schedule for BIR's Online Registration and Update ..., Special InTAX: January 2025 Issue 1 | Volume 1 - KPMG Philippines)
- QR-code scan – All CORs and digital TIN IDs generated by ORUS or the Philippine Business Hub (PBH) contain tamper-proof QR codes; any scanner redirects to the same ORUS verification page. (Online Verification of BIR Registered Business Name Philippines, BIR Clarifies Policies and Guidelines on the Issuance and Validity of ...)
- TIN Verifier Mobile App – Nationwide roll-out since 2021; confirms if a TIN is active and identifies the current RDO. Helpful when the taxpayer presents only a TIN without COR. (TIN Verifier - Apps on Google Play)
- NewBizReg e-mail channel – For new entities that applied through NewBizReg Portal and are awaiting their eCOR, BIR officers send the COR PDF from the RDO’s official e-mail. You may reply to that thread for confirmation. (How to register a business through NewBizReg Portal, An Online and In-Person Guide to New Business Registration with BIR)
- Walk-in RDO inquiry – Still accepted, but BIR now expects requestors to cite legitimate business purpose (e.g., vendor accreditation). Bring a letter request and photocopy of the taxpayer’s COR or TIN.
4. Step-by-Step Due-Diligence Checklist
| Step |
Action |
Why |
| 1 |
Obtain a copy/photo of the COR (and, if applicable, digital TIN ID) from the counter-party. |
Starting point for all checks |
| 2 |
Scan the QR or use ORUS > Verify Taxpayer. |
Confirms authenticity and shows if registration is active or inactive |
| 3 |
Match details with SEC/DTI records (name, address, corporate type). |
Inconsistent identity = possible shell or doppelgänger |
| 4 |
Check tax types (VAT, withholding, percentage). |
Determines correct invoice/withholding treatment |
| 5 |
Look at taxpayer classification (Micro/Small/Medium/Large). |
Affects invoicing format under RA 11976 and audit risk profile |
| 6 |
Request recent BIR filings (latest VAT/percentage return, eFPS acknowledgment, or tax receipt). |
Shows ongoing compliance; dormant firms often skip filings |
| 7 |
Verify ATP/PTU and inspect a sample invoice or receipt with proper serial numbers. |
Ensures your purchases are creditable/deductible |
| 8 |
Document the verification (date, screenshots, notes) and keep with vendor file. |
Protects you in disputed assessments |
5. Common Red Flags
| Indicator |
Possible issue |
Next move |
| QR redirects to “Record not found” |
Fake or revoked COR |
Reject transaction; report to BIR |
| COR issued > 30 days after start of operations |
Late registration (penalty Sec. 258) |
Report or insist on penalty disclosure |
| Tax type on COR vs. invoice VAT status do not match |
Misdeclaration (e.g., non-VAT seller collecting VAT) |
Withhold payment until corrected |
| TIN Verifier shows different RDO |
Taxpayer transferred without updating records |
Ask for updated COR (post-transfer) |
6. Penalties for Non-Registration / Improper Verification
| Violation |
Statutory penalty |
| Doing business without BIR registration |
₱5,000 – ₱20,000 plus 6 mos.–2 yrs. imprisonment (Sec. 258, NIRC) |
| Failure to display COR |
up to ₱1,000 compromise (RMO rates) |
| Claiming input VAT on purchases from non-registered supplier |
Disallowance + 12 % deficiency interest + 25 % surcharge |
| Aiding or abetting tax evasion |
Criminal prosecution; tax, surcharge & interest on understatement |
7. Recent & Upcoming Developments (as of 2025)
- ORUS capacity upgrades – BIR extended several filing deadlines in Jan-Feb 2025 due to intermittent ORUS log-ins (RMC 06-2025). Expect stricter uptime SLAs by Q4 2025. (Special InTAX: January 2025 Issue 1 | Volume 1 - KPMG Philippines)
- Automatic COR re-issuance for taxpayer reclassification – Taxpayers who hit the sales threshold for Small/Medium/Large automatically receive e-mails to download a re-stamped COR (RMO 37-2024). (The EoPT Law: A guide to the classification and reclassification of ...)
- Planned open API – The BIR announced in public fora that a secure API for COR validity checks will be piloted with banks and e-commerce platforms in late 2025 (draft memo in circulation). Monitor official RMCs.
- Integration with SEC Beneficial-Ownership disclosures – Joint SEC-BIR task force proposed cross-checking COR data with SEC’s Beneficial-Ownership registry; a pilot is expected after the full rollout of the Anti-Money-Laundering guidelines in 2026.
8. Frequently Asked Questions
| Question |
Short answer |
| Can I accept a supplier who shows only a TIN but no COR? |
Not recommended. Ask for the COR or verify through ORUS using the TIN; if ORUS shows “inactive,” do not proceed. |
| Does an e-COR need a wet signature? |
No. Electronic CORs generated by ORUS/PBH are valid without signature as long as the QR scans correctly. (BIR Clarifies Policies and Guidelines on the Issuance and Validity of ...) |
| Is the five-year validity of receipts/invoices still in force? |
No. It was removed by RR 6-2022; receipts stay valid until fully used or a system change requires new series. ([PDF] REVENUE REGULATIONS NO. 6-2022 issued on June 30, 2022 ...) |
| What if the QR code is blurred? |
Use ORUS > Verify Taxpayer and enter the TIN manually. Blurred QR on a newly issued COR may itself indicate tampering. |
| Do I need to verify every time I transact? |
Best practice is (a) initial verification, (b) annual re-verification, and (c) whenever the counter-party changes address or business name. |
Take-aways
The law now assumes verification can be done in minutes, not days. Building a compliance workflow around ORUS and QR-code checks is the safest—and increasingly mandatory—approach. Keep documentary proof of every verification, and treat red flags seriously to avoid cascading tax exposure.
(This article is informational and does not constitute legal advice. For specific situations, consult a Philippine tax professional.)