How to Get BIR Certificate of Registration (COR/Form 2303)
The BIR Certificate of Registration (COR), also known as BIR Form 2303, is the official document issued by the Bureau of Internal Revenue after you complete your taxpayer registration. It contains your taxpayer information, the tax types you are registered for, and your filing obligations. Every registered taxpayer -- whether an individual, professional, or business entity -- receives a COR as proof of registration with the BIR. This guide explains everything you need to know about the COR: what it contains, when you get it, how to update or replace it, and the step-by-step process for common COR-related transactions.
COR / Form 2303 at a Glance
What is it?
The BIR Certificate of Registration (Form 2303) is issued upon completion of taxpayer registration. It serves as your official proof of registration with the BIR and lists your tax obligations.
Display Requirement
The COR must be displayed prominently at your principal place of business at all times. Failure to display it may result in penalties during BIR audit or inspection.
Annual Registration Fee
Every registered taxpayer must pay the Annual Registration Fee (ARF) of P500 on or before January 31 each year using BIR Form 0605. This is separate from the COR itself.
What Your COR Contains
The BIR Certificate of Registration (Form 2303) is a detailed document that contains all the essential information about your taxpayer profile and obligations. Understanding what is on your COR is important because it dictates what taxes you must file and when. Here is what you will find on your COR:
Taxpayer Identification
- TIN (Taxpayer Identification Number) -- Your unique tax ID number
- Registered Name -- Your full legal name (for individuals) or business name (for entities)
- Trade Name / Business Name -- The name under which you conduct business (if applicable)
- RDO Code -- The Revenue District Office where you are registered
Registration Details
- Registered Address -- Your principal place of business or home address
- Line of Business / Occupation -- Your registered business activity or profession
- Date of Registration -- When you were registered with BIR
- Taxpayer Classification -- Individual, corporation, partnership, etc.
Tax Types Registered
- Income Tax -- The BIR form number you must use for filing (e.g., 1701, 1701A, 1702)
- Value-Added Tax (VAT) -- If registered as a VAT taxpayer
- Percentage Tax -- If registered as a non-VAT taxpayer
- Withholding Tax -- Expanded withholding tax, compensation tax, final withholding tax
Filing Requirements
- BIR Forms to File -- Specific form numbers for each tax type
- Filing Frequency -- Monthly, quarterly, or annually for each tax type
- Due Dates -- Deadlines for filing and payment
- Tax Agent -- Authorized representative, if any
When You Get Your COR
The COR (Form 2303) is issued by the BIR upon successful completion of your taxpayer registration. Here are the specific situations when a COR is issued:
New Registration
First-Time Taxpayers
When you register for the first time with the BIR, your COR is issued after you submit the appropriate registration form and pay the registration fee.
- BIR Form 1901 -- Self-employed individuals, professionals, mixed-income earners, estates and trusts
- BIR Form 1902 -- Employees earning purely compensation income
- BIR Form 1903 -- Corporations, partnerships, cooperatives, and other non-individual entities
Updating Registration Info
BIR Form 1905
If you need to update information on your existing COR, a new or amended COR may be issued after processing your update request.
- Change of registered address
- Change of RDO assignment
- Addition or removal of tax types or business activity
- Change of taxpayer classification
- Update of trade name or business name
- Closure or reactivation of business
Requirements for COR Replacement or Update
If you need a replacement COR (due to loss, damage, or change of information), or if you need to update the details on your COR, you will need to file BIR Form 1905 and submit the following documents to your Revenue District Office (RDO):
| Document | Details |
|---|---|
| BIR Form 1905 | The official form for updating taxpayer registration information. Fill out the relevant sections indicating the specific changes you need (e.g., change of address, change of business activity, replacement of lost COR). Available at the RDO or downloadable from bir.gov.ph. |
| Old COR (Form 2303) | Submit the original COR that is being replaced or updated. If the COR was lost, submit an Affidavit of Loss explaining the circumstances of the loss. The affidavit must be notarized. |
| Valid Government-Issued ID | At least one valid ID with photo and signature (e.g., passport, driver's license, PhilSys/National ID, UMID, SSS ID, PRC ID, postal ID). Bring the original and a photocopy. |
| Supporting Documents for Changes | Depends on the type of update. For change of address: proof of new address (lease contract, utility bill). For change of business activity: DTI/SEC amendment certificate. For change of trade name: DTI Certificate of Registration with new name. For closure: Board resolution or affidavit of closure. |
| Affidavit of Loss (if COR is lost) | A notarized sworn statement describing when, where, and how the COR was lost. Include a statement that the lost document has not been used in any fraudulent transaction. Notarization fee is typically P100-P300. |
| Authorization Letter & ID of Representative | If you cannot personally visit the RDO, prepare a signed authorization letter or Special Power of Attorney (SPA) naming your representative. Submit a photocopy of both your valid ID and your representative's valid ID. |
How to Update Your COR (Using BIR Form 1905)
BIR Form 1905 is the standard form used for updating any registration information on your COR. Whether you are changing your address, adding or removing a tax type, updating your business activity, or making any other changes, the process goes through Form 1905. Here are the common update scenarios:
Change of Registered Address
If you move your business or residence to a new address within the same RDO jurisdiction, file BIR Form 1905 indicating the new address. Submit proof of the new address such as a lease contract, utility bill, or barangay certification. A new COR reflecting the updated address will be issued.
Note: If your new address falls under a different RDO, you must also apply for a Transfer of RDO using the same Form 1905.
Change of Tax Type or Business Activity
If you need to add or remove a registered tax type (e.g., switching from percentage tax to VAT, or adding withholding tax obligations), or if you are changing your line of business or adding a new business activity, file BIR Form 1905 with the updated tax types or activity codes. Supporting documents may include your DTI or SEC amendment certificate.
Transfer of RDO
When you transfer your business or residence to a location under a different Revenue District Office, you must file BIR Form 1905 to request an RDO transfer. The process involves coordinating between your old RDO and the new one. Once approved, a new COR will be issued by your new RDO.
Replacement of Lost or Damaged COR
If your COR is lost, destroyed, or damaged, file BIR Form 1905 requesting a replacement. For lost CORs, you must also submit a notarized Affidavit of Loss. The RDO will verify your records and issue a replacement COR with the same registration details.
Step-by-Step: Getting a Replacement COR
If your COR has been lost, damaged, or you need an updated COR after a registration change, follow these steps to obtain a replacement from your Revenue District Office (RDO).
Download or Obtain BIR Form 1905
Get a copy of BIR Form 1905 (Application for Registration Information Update) from the BIR website at www.bir.gov.ph or pick one up at your RDO. Fill out the form completely, indicating the reason for your request (replacement due to loss, damage, or registration update).
Tip: Be specific when filling out the form. Check the correct boxes for the type of update you are requesting and provide complete details in the appropriate fields. Incomplete forms will be returned.
Prepare Supporting Documents
Gather all required supporting documents based on the reason for your request. For a lost COR, prepare a notarized Affidavit of Loss. For address changes, bring proof of your new address. For all requests, bring your old COR (if available) and a valid government-issued ID with photocopy.
Important: If someone else will file on your behalf, prepare an authorization letter or SPA and a photocopy of both your ID and your representative's ID.
Visit Your Revenue District Office (RDO)
Go to the RDO where you are currently registered. You can find your assigned RDO using the RDO code on your existing COR or by using the RDO locator on the BIR website. Proceed to the Registration Section or Taxpayer Service Area. Submit BIR Form 1905 and all supporting documents to the officer on duty.
Tip: Visit early in the morning to avoid long queues. Bring all documents in complete -- you may be asked to come back if any document is missing.
Wait for Processing
The RDO will review your Form 1905 and supporting documents. For simple replacements (lost or damaged COR), processing may take 1 to 3 business days. For updates involving RDO transfer or changes in tax type, processing may take 5 to 10 business days or longer, depending on the RDO's workload and the complexity of the change.
The RDO may contact you if additional documents are needed or if there are any issues with your application. Keep the acknowledgment receipt you received when you submitted your documents.
Claim Your New COR (Form 2303)
Once your request is approved and processed, return to your RDO to claim the new COR. Review the new COR carefully to ensure all information is correct -- including your TIN, name, address, tax types, and filing obligations. If you notice any errors, inform the RDO officer immediately so they can be corrected before you leave.
Important: Once you receive your new COR, display it immediately at your principal place of business. The old COR (if you still have it) should be surrendered to the RDO. Keep a photocopy of the new COR for your records.
Example: Pedro Updates His COR After Moving Office
Pedro is a self-employed graphic designer registered with BIR under RDO No. 39 (South Quezon City). He recently moved his home office from Quezon City to Makati City, which falls under a different RDO (RDO No. 47 - East Makati). He needs to update his COR to reflect his new address and transfer to the correct RDO. Here is how Pedro handled the process:
Prepared Documents and Filed Form 1905
Pedro downloaded BIR Form 1905 from the BIR website and filled it out, checking the boxes for "Transfer of RDO" and "Change of Registered Address." He prepared his supporting documents: a copy of his lease contract for his new Makati office, a recent utility bill showing his new address, his current COR (Form 2303), and a photocopy of his passport. He visited his current RDO (No. 39) and submitted the Form 1905 with all supporting documents.
RDO Transfer Processed
Pedro's old RDO (No. 39) processed his transfer request and forwarded his taxpayer records to RDO No. 47 (East Makati). The transfer between RDOs took about 7 business days. Pedro received a text notification from the BIR that his transfer had been received by the new RDO and was being processed.
New COR Issued by New RDO
Pedro visited his new RDO (No. 47 - East Makati) and claimed his updated COR. The new Form 2303 now shows his Makati address, the new RDO code (047), and all his existing tax types and filing obligations remain the same. Pedro reviewed the COR carefully, confirmed all details were correct, and displayed it at his new office.
Pedro's COR Update Summary
The RDO transfer and COR update process is free of charge. Actual processing times may vary depending on the RDO's workload.
Frequently Asked Questions
What is the difference between the COR (Form 2303) and the TIN card?
The COR (Form 2303) is a full-page document that contains your complete taxpayer registration details, including your tax types, filing obligations, RDO assignment, and business information. It must be displayed at your place of business. The TIN card, on the other hand, is a small ID card that simply shows your TIN, name, address, and birthdate. The TIN card is for identification purposes, while the COR is your official proof of registration and lists your tax compliance obligations.
Do I need to display my COR at my business?
Yes. Under Section 236 of the National Internal Revenue Code (NIRC), every person who is required to register with the BIR must display the Certificate of Registration conspicuously in the place of business. Failure to display the COR may result in a penalty of P1,000 for the first offense and P2,000 for subsequent offenses, plus possible closure of the business establishment.
What is the Annual Registration Fee (ARF) of P500?
The Annual Registration Fee (ARF) of P500 is a yearly fee that every registered taxpayer engaged in business or practice of profession must pay on or before January 31 each year. It is paid using BIR Form 0605. This fee is separate from your income tax and other tax obligations. Failure to pay the ARF on time results in a surcharge of 25% plus interest of 12% per annum. Purely compensation income earners (employees) are generally exempt from this fee.
How long does it take to get a replacement COR?
For a simple replacement (lost or damaged COR with no changes in registration information), processing typically takes 1 to 3 business days. For updates that involve changes in address, tax type, or business activity within the same RDO, expect 3 to 5 business days. For RDO transfers (change of RDO), the process can take 2 to 4 weeks because records need to be transferred between offices. Actual timelines may vary depending on the RDO's workload.
Is there a fee for getting a replacement COR?
No. The issuance of a replacement or updated COR is free of charge. There is no fee for filing BIR Form 1905 or for the issuance of a new Form 2303. However, you may incur incidental costs such as notarization for an Affidavit of Loss (P100-P300) or photocopying fees for your supporting documents.
Can I file BIR Form 1905 online?
Some RDOs and BIR regional offices now accept BIR Form 1905 submissions via email, especially for simple updates. However, this is not yet universally available across all RDOs. For most transactions, you will still need to visit the RDO in person. Check with your specific RDO or visit the BIR website for the latest updates on online registration services.
What happens if I do not update my COR after changing address?
Failing to update your COR after a change of address can lead to several problems. You may not receive important BIR notices or correspondence. Your tax filings may be processed incorrectly if filed to the wrong RDO. During an audit, the BIR may question the discrepancy between your actual address and your registered address. It is strongly recommended to update your COR within 30 days of any change in registration information.
Important Reminders
- Always display your COR: Your COR must be posted conspicuously at your principal place of business. BIR officers may check during routine visits, and failure to display it carries penalties.
- Pay the Annual Registration Fee (P500): Due every January 31 using BIR Form 0605. Surcharges and interest apply for late payment. This is required as long as your business registration is active.
- Update within 30 days: Whenever your registration information changes (address, business activity, tax type, etc.), file BIR Form 1905 within 30 days to avoid compliance issues.
- Keep copies of your COR: Always maintain a photocopy of your current COR for your records. This is useful when applying for government permits, business loans, or during tax-related transactions.
- Review your COR for accuracy: When you receive your COR, carefully check all details -- TIN, name, address, RDO code, tax types, and filing requirements. Report any errors to the RDO immediately.
- COR is non-transferable: Your COR is specific to you and your registered business. It cannot be transferred to another person or entity. If you close your business and open a new one, you need a new registration.
- Know your tax obligations: Your COR lists all the taxes you must file and pay. Use it as a reference for your filing calendar. Missing a filing deadline listed on your COR can result in penalties, surcharges, and interest.
Need Help?
Contact BIR
- BIR Hotline: (02) 8538-3200
- BIR Contact Center: 8538-3200 local 6000
- Email: contact_us@bir.gov.ph
- Website: www.bir.gov.ph
- Office Hours: Monday to Friday, 8:00 AM to 5:00 PM (no noon break)
Disclaimer
This guide is provided for general informational purposes only. The requirements, steps, fees, and procedures mentioned here may vary depending on the BIR you visit. We recommend visiting your nearest BIR first to confirm the specific requirements and process before preparing your documents.