How to Obtain A BIR Certificate of Registration (COR) in the Philippines

When setting up your business in the Philippines, one of the mandatory steps is to secure your tax registration certificate from the Bureau of Internal Revenue (BIR). This certificate, known as the BIR Certificate of Registration (COR) or Form 2303,  is your business’s proof of local tax compliance.

The COR officially recognizes you as a taxpayer in the Philippines. It provides a unique Tax Identification Number (TIN) for all tax-related transactions. Moreover, it also lists the specific taxes your business must pay, such as income tax, VAT, and withholding tax etc.

In this guide, we will walk you through the essentials of securing your BIR COR (Form 2303) to ensure your business is compliant from the very beginning.

Overview of the BIR Certificate of Registration (Form 2303)

The BIR COR officially recognizes your business as a taxpayer in the Philippines. Here’s what you’ll get along with your COR:

• Tax Identification Number (TIN): A unique ID for all tax-related transactions used for filing returns, issuing invoices, and more.
• List of Applicable Taxes: The COR specifies which taxes your business must pay. This includes income tax, VAT, and withholding tax, allowing you to understand your tax obligations right from the start.
• Proof of Legal Tax Registration: The certificate serves as official evidence that your business is properly registered with the BIR. It is essential for dealing with suppliers, clients, or government offices.

Who Needs to Register with the BIR?

For anyone planning to practice a profession or operate a business in the Philippines, BIR registration is mandatory. This includes:

• Domestic corporations and partnerships
• Foreign-owned entities like branch offices, ROHQs, or subsidiaries
• Self-employed professionals and freelancers

Obtaining your COR is also an important part of operating your business. That is because you cannot legally issue receipts, apply for additional licenses and permits, or file your taxes without it.

Requirements to Obtain A BIR COR in the Philippines

Before applying for your BIR COR, you’ll need to gather several key documents such as the SEC company incorporation certificate, Mayor’s Permit, and identification documents of your authorized representatives. While specific requirements may vary slightly depending on your business structure, here’s what’s typically required for local corporations and partnerships:

• BIR Form 1903 (Application for Registration for Corporations/Partnerships).
• SEC Certificate of Registration.
• Articles of Incorporation and By-laws.
• Mayor’s Permit or proof of application.
• Barangay Clearance.
• Lease contract or proof of business address.
• Valid government-issued IDs of company officers or authorized representatives.
• Taxpayer Identification Number (TIN) for each incorporator/partner.

For foreign-owned corporations, you will also need:

• Proof of inward remittance or capital infusion (if applicable).
• Foreign Investment Certificate from relevant agencies (e.g., BOI, PEZA, SEC, depending on your setup).
• Passport and Alien Employment Permit (AEP) of foreign directors (if applicable).
• Board resolution designating authorized representatives.

Step-by-Step BIR COR Application Process

The tax registration process can be challenging if you try to handle it on your own, risking delays or rejections. Emerhub experts guide you through each step, ensuring all documentation is accurate to help secure timely approvals.

The following are the steps to secure a BIR Certificate of Registration:

1. Prepare the Required Documents

To apply for BIR COR, the first step is to prepare your key documents. It is crucial to ensure that your business name, address, and other key details across all documents (SEC registration, permits) exactly match the information you submit to the BIR.

Our experts will handle the preparation and review all documents, ensuring accuracy and consistency with your business permits and planned activities.

2. Filing with the Correct BIR Revenue District Office (RDO)

Your application must be filed at the specific RDO that has jurisdiction over your business address. If you’re not physically in the Philippines, Emerhub acts as your authorized representative to ensure smooth coordination with the BIR on your behalf.

3. Payment of Fees and Taxes

This includes a PHP 500 registration fee (BIR Form 0605) and any applicable documentary stamp taxes (BIR Form 2000). Payments can be made via e-payment platforms or authorized bank agents.

4. Attend the BIR Taxpayer Initial Briefing

If your assigned RDO requires attendance at a taxpayer briefing, we’ll assist with coordinating the process to ensure the requirements are met. This includes attending the briefing as your representative or advising you on the next step.

5. Claim the Certificate of Registration (Form 2303)

Upon approval, we’ll collect your COR (Form 2303) and secure any related documentation, including the Authority to Print (ATP) for official receipts or invoices and the Notice to Issue Receipts or Invoices (NIRI).

6. Post-Registration Compliance

After receiving your COR, maintaining compliance with BIR regulations is an ongoing responsibility. Emerhub can help you manage these crucial post-registration tasks:

• Registering and declaring your chosen Book of Accounts (manual, loose-leaf, or computerized). Each method has its registration process, which must be approved by the BIR.
• Work with BIR-accredited printers to secure your Authority to Print (ATP) for official receipts and invoices.
• Setting up your tax filing schedule based on your registered tax types
• Helping you maintain proper accounting records aligned with BIR requirements

Common Mistakes to Avoid During BIR COR Registration

As a foreign business owner, getting the details right from the start can save you from significant delays and penalties. Here are some of the common pitfalls to watch out for:

• Invalid Virtual Office Address: Some BIR RDOs reject registrations with addresses that cannot support a physical inspection.
• Incomplete or Inconsistent Documents: Any discrepancies in address or business name between your SEC documents, lease agreements, and permits can cause delays. So, ensure all the details are correct and consistent across the documents.
• Skipping the Taxpayer Briefing: Some RDOs require an initial briefing before releasing the COR. 
• Delaying Official Receipts Setup: Without official receipts or invoices, you can’t legally transact or claim certain business expenses.
• Unregistered Book of Accounts: Failure to register your books can lead to compliance issues during audits and may result in denied expense deductions.

Emerhub is here to assist you throughout the entire BIR COR registration process, helping you avoid these common mistakes and ensuring your business remains compliant.

Need help registering with the BIR? Fill out the form below to speak with our team about securing your Certificate of Registration.