BIR Certificate of Registration (BIR form 2303)

BIR Certificate of Registration (BIR form 2303)

July 10, 2014

BIR Certificate of Registration (COR) or BIR Form 2303 is a basic requirement in the conduct of your business in the Philippines. Of course, its a MUST following the general principle that “everything is taxable”. Anyhow, if you are Self-Employed, Corporation, Partnership, Cooperatives, Associations or Government-Owned and Controlled Corporation (GOCC), then you are required to secure a Certificate of Registration (COR) from the BIR and of course pay the necessary registration fee, if applicable.

(1) For Self-employed individuals, (for example a single proprietor or single proprietor with business), professionals (for example a practicing lawyer, architect, engineer, doctor, accountant, etc.) estates and trusts, their branches or facilities. Secure the COR within thirty (30) working days from the day the corresponding Mayor’s Permit/PTR is issued to the taxpayer.

(2) For Corporations, partnerships, cooperatives, associations, their branches or facilities. Secure the COR before payment of any tax due.

(3) For GAIs, GOCCs, LGUs, their branches or facilities. Get the COR before or upon filing of any applicable tax return, statement or declaration

Easy, YES, NO?!?

Now, this is somewhat complicated to others. However, these are the simple rules.

1) Registration Form (BIR Form 1905) shall be filed with the same RDO where the TIN was obtained.

2) If an individual already have TIN but the principal place of his business is under the jurisdiction of different RDO, then his TIN shall be transferred to the RDO where his principal place of office is located.

3) For Corporation, Partnership, Association and Cooperative, the COR is under the jurisdiction of the RDO where the principal office is located.

PROCEDURES

1. Prepare / accomplish in 3 copies the following BIR forms needed for your business. They are available at all BIR offices or download these forms online.

Documentary Requirements	Single Proprietor	Partnership	Corporation
BIR FORM 1901 (Application Form)	✓
BIR FORM 1903 (Application Form)		✓	✓
BIR FORM 0605 (Payment Form)	✓	✓	✓
BIR FORM 2000 (Documentary Stamp Tax on Lease)	✓	✓	✓
BIR FORM 2000 (Documentary Stamp Tax on Subscription)			✓

2. Go to the Revenue District Office (RDO) that has jurisdiction over your registered address. You can also visit this link to know which RDO has jurisdiciton over you.

3. Go to the officer of the day. He will assess how much to pay for the registration. Normally, the registration fee is P500.00 while the Documentary Stamp Tax on Subscription depends on how much your capital is, while the Documentary Stamp Tax on Lease depends on your monthly rental. Please submit these forms and documents to the officer of the day.

Documentary Requirements	Single Proprietor	Partnership	Corporation
BIR FORM 1901 (Application Form)	✓
BIR FORM 1903 (ApplicationForm)		✓	✓
BIR FORM 0605 (Payment Form)	✓	✓	✓
BIR FORM 2000 (Documentary Stamp Tax on Lease)	✓	✓	✓
BIR FORM 2000 (Documentary Stamp Tax on Subscription)			✓
Photocopy DTI Certificate	✓
Photocopy SEC Certificate		✓	✓
Contract of Lease	✓	✓	✓

4. After the assessment, go to the accredited banks for payment. Usually accredited banks are within the vicinity of the RDO or you can ask anyone from the BIR in that RDO to be sure. Submit these assessed forms to the teller of the bank.

Documentary Requirements	Single Proprietor	Partnership	Corporation
BIR FORM 0605 (Payment Form)	✓	✓	✓
BIR FORM 2000 (Documentary Stamp Tax on Subscription)			✓
BIR FORM 2000 (Documentary Stamp Tax on Lease)	✓	✓	✓

5. After the payment has been made, go back to your RDO. Get a queue number from the guard. Go to the registration section for the receiving of your application. Wait for your turn to be called and submit a photocopy of BIR form payments, special BIR payment form (all Accredited Banks of RDO have a special payment form for BIR only) and other documentary requirements. The following are:

Documentary Requirements	Single Proprietor	Partnership	Corporation
BIR FORM 1901 (Application Form)	✓
BIR FORM 1903 (Application Form)		✓	✓
Photocopy of Paid BIR FORM 0605 (Payment Form)	✓	✓	✓
Photocopy of Paid BIR FORM 2000 (Documentary Stamp Tax on Lease)	✓	✓	✓
Photocopy of Paid BIR FORM 2000 (Documentary Stamp Tax on Subscription)			✓
Contract of Lease or Land Title/Tax Declaration	✓	✓	✓
Photocopy of Mayor’s Permit	✓	✓	✓

6. Schedule for release. Some RDOs may request you to attend a seminar about the filing of your taxes before the actual release of Certificate of Registration but some do not; be prepared just in case. Also, don’t forget to ask for an “Ask for Receipt” sign. Some RDOs will automatically give it to you together with the COR and some do not. So to be sure, just ask for it.

7. Purchase Books of Accounts. Normally for VAT (Value Added Tax) there are six (6) Books of Accounts while there are four (4) Books of Accounts for NON VAT and these are:

Kind of Books	Value Added Tax (VAT)	Non Value Added Tax (Non VAT)
Journal	✓	✓
Ledger	✓	✓
Cash Receipt	✓	✓
Cash Disbursement	✓	✓
Subsidiary Sales Journal	✓
Subsidiary Purchase Journal	✓

8. Register the Books of Accounts – First, accomplished BIR Form 1905. Submit BIR Form 1905 and Books of Accounts to the Registration Section and wait for the release.

9. Apply for Authority to Print (ATP) – First, accomplished BIR Form 1906. Attach photocopy of COR, sample printed receipts, and paid Registration BIR 0605.

10. Lastly, printing of your receipts (Official Receipts and / or Invoices). This normally takes one to two weeks to be printed.

AND ALWAYS REMEMBER: The COR shall be posted or exhibit the same, and his/its duly validated RF Return at a conspicuous place in its/his principal place of business to avoid penalties and fine.

Posted by

Bong Corpuz & Co. CPAs

149 responses to “BIR Certificate of Registration (BIR form 2303)”

darwin

November 24, 2014 at 3:03 am

hello. i just want to ask, what if the data in our updated 2303 (non-individual) did not match with the BIR’s database of taxpayers’ info? because recently, when we tried to file our returns using the new online ebirforms system, a pop up message appeared saying that the information we supplied in the returns did not match with the ITS. And so, when the filed return appeared, the infos such as the address and the RDO number are not actually updated. i called to our RDO and the RDO admin assistant confirmed that our 2303 is in fact updated. i raised my concern and he thinks maybe the data in the ITS is not updated properly so he gave me a phone number to call. but the number is not accessible. what shall i do? can you give me the right phone number to call?
Precious Annie (@IamAForester)

March 4, 2015 at 2:47 am

hi, how about Contract of Sservice of a Project under Project Noah of Department of Science and Technology. Do we still need to apply for a Certificate of Registration? Thank you.
ClaudiaBYPE

March 5, 2015 at 11:55 am

Really like!
lemuel libago

June 20, 2015 at 12:41 pm

i need my tin no. how can i see
Evelyn Cruz

November 15, 2015 at 7:50 am

Hi gud day..ask ko lng pag nkafill up n ng form 2303.. mkkapagrelease po b agad ng certificate? At yung required numbr of official receipt po b n nid ipaprint is tlgang 10pcs ang minimum?
Pkiguide din po how to apply for itr single proprietor.thnx
bongcorpuz

November 20, 2015 at 5:14 am

Hi Eve,

Normally, once you filled out and filed for COR (BIR Form 2303), release is within a week or so depending on the RDO. Generally, the minimum number of booklets is set at 10pcs.
richard

January 4, 2016 at 11:49 am

hi po good day no po ba requirements ng pag kuha ng BIR form no.2303 at BIR form no.1921
Eds

January 6, 2016 at 6:26 am

e renew pa po ba dapat ang COR if from the start eh may COR na?
archie tonog

January 29, 2016 at 12:33 am

does bir form 2303 has an expiry date? if yes when?
Nadine

February 3, 2016 at 4:45 am

HI, good day. In case of lost COR, can we get new one at BIR? and How po? Thank you
bongcorpuz

February 15, 2016 at 3:08 am

From the start may COR na.
euines

February 16, 2016 at 8:08 am

hello po, ask ko lang po if pwedeng 2 registered activities po yung nakaindicate sa COR namin kc po we have a convenience store and yun lng po yung nakaregister sa COR but we are also serving lutong ulam and then the BIR require us to register it as another branch. Can i just fill up a BIR form 1905 for additional registered activities than regsiter it as another branch? Thanks po
bongcorpuz

March 2, 2016 at 3:33 am

Pwede mo sundin sinabi sa iyo ng BIR to register as a branch or if BIR will allow it, amend mo yung COR and add mo yung lutong ulam.
Precious

March 2, 2016 at 7:11 am

PTR/Mayor’s Permit lang po ba talaga ang requirements for filing of COR? Can you give me po the process or procedure since it is my first time to file 2303 as individual/professional po for my customs broker license. Thanks po
bongcorpuz

March 2, 2016 at 7:21 am

Generally, for an LCB who wants to practice their profession, two options:

1) PTR & Barangay Clearance; or
2) DTI, PTR & Barangay Clearance.

Take note, Mayor’s Permit is not necessary for any Professionals who wanted to practice their profession.
marina

March 4, 2016 at 3:31 am

Magandang araw!kailangan pa po ng bir 2303 pag maliliit na tindahan lang ng barangay.kahit un kinikita lang ng tindahan sa isang araw minsan d pa umaabot ng 1thousand.thank u po
bongcorpuz

March 8, 2016 at 10:44 pm

Marina,

How much is your capitalization?

Pag ang yung capital ay hindi lagpas Php100,000.00, minimum registration lang ang kailangan tulad ng BIR form 1901.
carlos

March 9, 2016 at 8:45 am

1st timer po ask ko lang po paano po aq makakuha ng 2303 certificate my binigay sakin na form 1901 pero wala po aq business pinakukuha lng po kame ng 2303 kasi po dpo namen makuha un T.F namen sa showtime po guide nman po salamat po! Pabalik balik po kame slamat po
Margie Sandoval Hibaya

March 17, 2016 at 5:55 am

hello good day. i need your help, may problema ako sa cor ko, na release na kaso mali ung trade name na nailagay. ( hindi ko na lagyan ng trade name kc wla idea kong saan ilalagay), ito na momoblema ako kung pwde pa bang ma change ang naka lagay sa cor ko. pls. need your help, your reply will be my answered prayer.
bongcorpuz

March 21, 2016 at 6:11 am

Margie,

Ang trade name ay pinaparehistro sa DTI. Kung wala ka DTI, wala ka trade name. First, mag pa register ka muna sa DTI, then pa amend mo na lng COR mo.
charlenegarcia

March 23, 2016 at 1:19 am

Hi, Good am. Itatanong ko lang po ano kaya ang recquirements kapag mag a-amend ng COR mag a-add po ng tax type. Thanks!
charlenegarcia

March 23, 2016 at 1:27 am

Hi, Good Am. Itatanong ko lang po kung ano po recquirements kapag mag a-amend ng COR kasi po mag A-add ng tax type WC and WE. Thanks!
Mia

March 30, 2016 at 7:46 am

Pwede po ba ako kumuha ng COR kahit sari sari store Lang Ang business ko?
bongcorpuz

March 31, 2016 at 5:26 am

Yes, pwede.
Marlon

April 2, 2016 at 2:40 am

Hi.. ask ko lang po kung kailangang irenew ung cor every year?kung oo kelan po nirerenew yun..thanks..
bongcorpuz

April 4, 2016 at 3:56 am

Nope, no need to renew COR.
Ernalyn

April 10, 2016 at 11:40 am

Hi! I just like to know the process and requirements needed in registering a branch (local) whose parent company is also located in the Phils.
Winz

April 11, 2016 at 10:03 am

Hi!

Do you know the procedure to make a certified true copy of COR?

Thanks!
Eug

April 14, 2016 at 3:01 pm

Hi, i worked as consultant sa isang It company and i registered it to BIR since consultant ako nagbayad ng tax ko.
I applied last year for 2303. The project ended last March 11, 2016 and need close it na magkakawork na kaso ako then di na sya consultant ung company na mismo file ng tax ko. SO HEREs my concern, kelangan ko pa po ba ipacloae ung certification kahit di ko na renew? Kung need to eclose… Kelangan esubmit ung book of accounts and unused receipt kaso di ako nagfile ng receipt at wala ako nun… Macloclose ko padin ba ung certification of fregistration? Please help. Thank you
cheer quipanes

April 15, 2016 at 6:04 am

ano po ba kailangan o requirements sa form 2303?
Prizle Avendano

April 16, 2016 at 3:38 pm

Hi sir, confused po kmi..patulong naman po. We put up a small machine repairs snd services business. Basically services means pupunta kmi sa nagpapaservice at repairs. Pag may mtagalan lng ayusin ska nmin iuuwi sa shop (backyard) namin. It was the address stated on dti at numg ngfile kmi ng mayors permit. All the LGU’s involved in applying for Mayors permit gave us d certification, however pagdating po sa last stage (licensing dept) kung san irerelease ung Mayors permit nhold po kmi dahil may kpitbhay po kmi na ngrereklamo. I dont know if ganun lng sya tlga kalakas dun sa secretary sa licensing kya ang nging verdict po is change location. So nghanap po kmi ng ibang pwesto within the municipality kc nga po nbayaran at nprocess n po ung application for mayors permit. Sa dti nka address po sa bahay namin, mayors permit po ung address ng shop na inupahan namin. Next na po ung registration sa bir. Ano po dapat namin iregistered na address? Actually nag fill up na po ako ng 1901 at iba pang forms atbung address sa dti ang ginamit ko, ok lng po ba yun? King hindi po ano po gagawin namin. Sana po matulungan nyo kmi. Maraming Salamat po.
Jessie

April 18, 2016 at 4:26 pm

Hi,
Ask ko po ano need ko kunin na COR? Wala po akong alam sa ganyan mga process since magstart po ako and walang matanungan. I will register kase kelangan po sya sa grab as requirement ng LTFRB.
Also, ichacharge ba nila yun sa current civil status ko? Baka kase pag single mas mataas yung tax.
Jeje santos

April 23, 2016 at 4:50 am

Hi, nabaha na yung 2303 form , pano makakakuha ng bago. Thanks
Aura

April 25, 2016 at 11:02 am

Hi po! Nagbabakasakali lang po ako na sana matulungan nyo po kami.

Year 1997, nagtayo po si mama ng gradeschool kasosyo yung ilang kakilala at kaibigan nila. Itinayo po nila yun school sa lote po ng father ko. Yung building po, parents ko din yung nagpatayo. Pero may agreement po sila na 5years na hindi magrerent sa amin, then after 5 years saka lang sila magbabayad ng rent. Then yun na nga po, after 5 years nagbibigay na sila ng renta, pero it lasted lang ata po mga 2006. The following years, di na sila nakakabayad ng ayos, pero dahil part nga po si mama ng school, nagkakasya na lang po kami sa kung ano yung naibibigay nila. Hanggang sa nagkasabay na po si mama at tatay na magkasakit, then nawala na si mama, di sila nakabigay ng tamang renta sa amin. Nag-meeting po ang shareholders ng school kasama kami. Hinahanap po nila sa amin ang yung COR. Kaso wala naman po na naipagbilin sa amin si mama nung buhay pa sya, kahit po si tatay noong malakas pa sya. Pinacheck ko po sa pinsan ko kung may nakapangalan kay mama or kay tatay na business from bir, kaso ang nakita lang daw nila ay yung textbook retailing, hindi naman kase yun yung hinahanap namin. Pero sa pagkakaalala ko po, may ini-issue sina mama na receipt sa dating rumerenta sa apartment na katabi nung school namin, ang alam ko po galibg bir yun. Paano po ba ang dapat naming gawin? Ok lang po ba kung iparegister na lang namin ng panibago yung building under sa pangalan namin ng kapatid ko?
Akane1991

April 27, 2016 at 6:45 am

Hello! Ask ko lang if may certi na iniissue ang BIR dun sa mga nag-attend nung seminar para sa newly registered business? (Aside dun sa 2303) I mean, yung parang certi of attendance? Thak you!
bongcorpuz

May 2, 2016 at 9:46 am

Normally, none.
Manilyn

May 10, 2016 at 12:55 pm

Hi good evening. I would like to ask how to update our BIR 2303 due to the additional of product.
Analyn

May 11, 2016 at 1:53 am

Hi ! good morning . just want to ask po wat if want po namin kumuha ng another copy ng BIR 2303 ng aming company ksi hindi namin mahanap yung copy namin before, what are the requirements and how much po ang babayaran ?
thank you
Dexter

May 26, 2016 at 7:05 pm

Hi Good day, need pa po ba ng mayor’s permit sa pagkuha ng BIR 2303?
Milen

June 12, 2016 at 1:49 pm

Help po. Meron po ako sari sari store. Need ko po COR. Meron po ako mayors permit. Ano po ba ung PTR?
Angel

June 23, 2016 at 2:10 pm

Hi! I am currently employed in Pasig in a pharma company. At the same time, I would like to practice my profession as Real Estate Broker here in Quezon Province. How can I get my BIR Certification of Registration (2303) and Official Receipt (Booklet from the B.I.R) if my RDO is in Pasig where I am employed and my business as Real Estate Broker is in Quezon Province. Need Help. Thanks
kristina

June 27, 2016 at 12:54 pm

hi sir, mag sstart palang po ako ng business na trucking pwede po ba ko mag walk in sa BiR para kumuha ng 2303? ano po ang requirements?
sheryl

June 30, 2016 at 5:46 am

ask ko lang poh kung pano magrenew ng bir certificate of registration??anu pong mga requirements???
bongcorpuz

July 1, 2016 at 2:42 am

Kristina,

Kuha ka muna ng DTI then kuha ka business permit bago ka mag punta sa BIR,
bongcorpuz

July 1, 2016 at 2:43 am

Milen,

PTR = Professional Tax Receipt. Yan ang binabayaran ng mga professional like for example CPA, Lawyer na nag practice ng profession nila. Kasama din ang mga doctor.
Joseph

July 14, 2016 at 2:36 pm

Hello po
Kumuha po ako at nagregister sa bir online
Paano ko po makukuha ang COR ko thru online po.
Nagpayment na po ako ng 500 thru gcash
Lace

July 20, 2016 at 12:23 pm

Hi! Ano po requirements sa pagkuha ng form 2303? Nagdedeliver po ako sa lazada express, as form of our salary we need a receipt for us to get the payment for our service, sabi sa admin kailangan namin magfile sa bit ng form 2303
smac

July 21, 2016 at 12:32 pm

Hi nabasa ko po sa thread hindi required ang mayors permit.naisip ko lang para makatipid sa gagawin Kong business, pwede bang wag na kumuha ng mayors permit? Meron ako DTI saka brgy. Wala lang ako ptr. Pwede ba yun?
Cherilyn

July 25, 2016 at 8:11 am

Hi po. Tanong lang po. Kasi yung company namin base po sa Calamba. May office po kami dito sa Las Piñas tapos po, nung nag tax mapping, binigyan kami ng violation na failure to register itong Las Piñas office namin. Ano po ba next step pagkatapos mabayaran ng penalty? Kasi po nag file na po yung company namin sa Calamba ng 1903 form, ngayon po pinag fifill up na naman kami. As per Legal Consultant namin, magdodoble daw po kung magpafile na naman kami dito sa Las Piñas. Ano po ang dapat gawin namin?
bongcorpuz

July 30, 2016 at 12:19 am

SMAC,

Ang PTR ay para sa mga professional lamang. Kung maliit lang kapital mo like sari-sari store, maaring barangay permit pwede na sa ibang location. Ang term na “business” ay kailangan ng “permit” para legal itung makapag operate. Ang DTI ang kailangan mo para ma rehisrto ang business mo sa pangalan mo or pangalan na gusto mo, eto ay isang requirements bago ka makakuga ng business permit. Ang DTI registration ay kailangan din upang maging reference ng gobyerno sa mga activities na gagawin mo tulad ng pagbabayad ng taman buwis or yung mga legal na gawain (account abilities and responsibilities).
bongcorpuz

July 30, 2016 at 12:22 am

Lace,

Pakibasa na lang po yung post dito https://bongcorpuz.com/2014/07/10/bir-certificate-of-registration-bir-form-2303/

Salamat.
Joan Abulencia

August 11, 2016 at 3:33 am

HI, good day. In case of lost COR, can we get new one at BIR? and How po? Thank you
nelson m. cabigon

August 12, 2016 at 11:08 am

hi,

kakastart ko palang po ng business which is the digital printing ang naging capital ko po as starting package ng printing is 35k, gusto ko po sana iparegister business ko for future refference, and sa bahay palang po ako nakabased hindi padin po ganun kalaki market ko..anu po ba mga requirements at magkano po aabutin ko kung magparegister ako sa BIR?

thanks
Marian

August 12, 2016 at 10:55 pm

Hi, nagwork po ako as property specialist sa isang real estate company before and i registered it to BIR
I applied for 2303 nong oct.2013 pa. tpos tumigil na po ako mgwork bilang real estate agent december 2013 din po.SO HEREs my concern, kelangan ko pa po ba ipaclose ung certification kahit di ko na renew? Kung need to eclose.ANO po dapat kong gawin? Macloclose ko padin ba ung certification of registration? Please help. Thank you
Marian

August 12, 2016 at 10:59 pm

Hi, nagwork po ako as property specialist sa isang real estate company before and i registered it to BIR
I applied for 2303 nong oct.2013 pa. tpos tumigil na po ako mgwork bilang real estate agent december 2013 din po.SO HEREs my concern, kelangan ko pa po ba ipaclose ung certification kahit di ko na renew? Kung need to eclose.ANO po dapat kong gawin? Macloclose ko padin ba ung certification of registration? nawala din po kc ung COR ko.Please help. Thank you
miraluna

August 24, 2016 at 2:03 am

Good morning!
Corporation po
need help po, nag apply po kami ng bagong branch, tapos nakakuha na po kami ng mga requirement like Business Permit pra sa bago naming branch, tapos kailangan raw po nmin e.register sa BIR, kukuha kami ng Certificate of Registration (COR) , Pwede po ba na doon sa BIR kung saan na locate yung New Branch nmin? or sa Head/Main Office na BIR kami kukuha ng COR for new Branch?
Salamat,
Mira
bongcorpuz

August 24, 2016 at 2:06 am

Mira,

If your branch is located in Cebu, kung anu RDO nakaksako ng branch nyu sa Cebu doon ka kukuha at mag aaply ng COR. Kung QC ang main office but branch is Pasig, sa RDO Pasig ka mag apply ng COR.
Dinah Gatorian

August 24, 2016 at 3:38 am

Good day! What will I do po kasi when I applied on the eREG for a TIN, I have filled in the business address, so bale nung naccept po at nagissue na ng TIN is registered po ako na may business and need to pay 500. But actually I have none and will apply only as an employee. How would I change that?
tolits

August 25, 2016 at 2:31 am

Good morning po.
Hungi po ako ng tulong May maliit po kami na sari sari store malalagay po sana kami ng smart padala sa tindahan kailangan daw po COR form 2303. Mag kano po maparegister? Ilang years ang validity? Salamat po
vanessa

August 26, 2016 at 5:19 am

ASK LANG PO sana ako 4yrs na ang i.t services buss. nmin nid ko pa po ba e renew ung 2303 po namin since oct.11 2012 pa xa nmin finile…tnx a lot po sa mgiging sagot
Snape

August 29, 2016 at 6:02 am

Helo mam. What if you only obtained your ptr and tin and filled up 1901. And you still have no COR and receipts registred before the bir. Am i still mandated to file return? Even if wala pang COR or Receipt kasi di ko ipaparactis naman ang profession ko.
Rowena Vitobina

September 14, 2016 at 2:35 pm

Hi,
Inquire ko lang po kung iba pa ang requirements for COR pag ang capital is more than 100k?
Saka pano po kung nagexceed na sa 30 days ung COR application from the release ng Business permit?

Very much appreciated po for your response.

Thanks.
Rowena

September 14, 2016 at 2:37 pm

Hi,
Inquire ko lang po kung iba pa ang requirements for COR pag ang capital is more than 100k?
Saka pano po kung nagexceed na sa 30 days ung COR application from the release ng Business permit?

Very much appreciated po for your response.

Thanks.
Rowena

September 14, 2016 at 2:39 pm

Hi,
Inquire ko lang po kung iba pa ang requirements for COR pag ang capital is more than 100k?
Saka pano po kung nagexceed na sa 30 days ung COR application from the release ng Business permit?

Very much appreciated po for your response.

Thanks.
Jel

September 21, 2016 at 12:31 am

Hi,mam/sir
Ask q lang po what if matagal nakuha yungg 2303 mai penalty po ba?
At any po ba yung 2303 ..please help me po..ang laki po kasi nang penalty ngayun
Jel

September 21, 2016 at 12:31 am

Hi,mam/sir
Ask q lang po what if matagal nakuha yungg 2303 mai penalty po ba?
At any po ba yung 2303 ..please help me po..ang laki po kasi nang penalty ngayun thank you
laling

September 26, 2016 at 1:50 am

Good day, Sir, ask ko lng po if nau ibig sabihin ng date modified sa COR? thanks. info is badly needed
RUCHELLE A GARCIA

October 12, 2016 at 5:51 am

Gud day! ask ko lang po nkakuha na ang asawa ko ng tin num.nia sa dati namin business.ngayon po nagsara na ung dati nmin business.ngayon po nagtayo cia ng bagong business.ask ko lang kung kukuha ba cia uli ng bagong TIN num..or kukuha uli ng bagong tin num.pra sa bagong business? self employed po cia.salamat
ana vista

October 24, 2016 at 5:14 pm

good Morning!

I need your advise regarding sa status ng mother kopo wit BIR. anu po ung hinihinge nilang certification of self employed? pnu po kumuha non anu po requirements? iba pba un sa certification of registration na kukunin nya pra sa business nya ngyon.
Please advise on how to proceed.

thanks,

AN -Molino, Cavite
How To File Bir 2303 | Information

November 7, 2016 at 7:58 am

[…] BIR Certificate of Registration (BIR form 2303) – BIR Certificate of Registration (COR) or BIR Form 2303 is a basic requirement in the conduct of your business in the Philippines. Of course, this is a must following … […]
Francis

November 11, 2016 at 6:11 am

Good afternoon po. I would like your help on my case, cause it’s a bit different. I’m currently employed at a sub-branch of DOST, and one of the requirements when i was hired was the BIR Form 2303 (COR). DOST said that we need to get a Certificate of Registration for the declaration of Tax percentage. Now, at RDO 39, my colleague was required to get a set of receipts and a so called “Book of Accounts”. My friend said that if we don’t complete those requirements of BIR, we will be penalized. My main question here is do we really need to comply with the Book of Accounts and receipt when our nature of work is not the business type? I’m part of the contractual staff and we have no employer-employee relationship with DOST, and like i said, our services are not considered businesses. And if you think about it, we really don’t need the Book of Accounts, especially the receipts, because we are technically employed and are enrolled at a payroll system. I hate to be judgmental, but is this just one of BIR’s “rakets”? Thank you in advance.
-Francis
Dennis

December 12, 2016 at 9:58 am

hello sir!! just a quick question.

My brother is putting up a small business here in batangas – single proprietorship. Is his personal TIN number from his previous employment the same TIN to be used for his new business? Since he got his TIN number from Manila, he will need to have his TIN transferred to the Batangas RDO before being able to apply for a COR? Thank you.
JAS

January 9, 2017 at 9:07 am

Good day!

Gusto ko lang Itanong kc I do have work in a private sector but I want to register my business. My effect po ba un sa status ko sa work ko if mairegister ko ung business ko?
maria fe almario

January 18, 2017 at 11:16 am

hello po,ask ko lng po kung pwede po ba makakuha ng cor kahit mayors permit lng at maliit na sari2 store sa brgy,kasi po requirements po ang cor para sa remittance?
Claire

January 25, 2017 at 2:55 am

Hi gud morning po..ask ko lang po..my husband po kk registered ng 2303.. Bakit po ung date of registration na nakalagay is dec 2013?? Which is jan 18,2017 po nag file?? Wala po kaya problema? Thank u..
Claire

January 25, 2017 at 3:11 am

Hi gud morning po..ask ko lang po..my husband po kk registered ng 2303.. Bakit po ung date of registration na nakalagay is dec 2013?? Which is jan 18,2017 po nag file?? Wala po kaya problema? Thank u..
Reply
jacqueline watanabe

February 6, 2017 at 5:45 am

san makakkuha ng form 2303
Isabel Agbing

February 12, 2017 at 6:25 am

Gud pm po, tanong ko lng po pag pag may BIR 2303 COR po ang smartpadala kailangan po ba ng official receipt,
al

February 25, 2017 at 3:15 am

good AM, 2 po ang aming C.O.R. same tin number same trade name but differenct OCN no. at date of registration
paano po ba yan?
Mary Rose Tagle

March 1, 2017 at 8:02 am

Hi good day..Ask ko lang po..Bumili kasi kami ng kotse last October 2016. And we already have the DTI certification. Ansabi po sa email sakin is need ko daw po magsend back sa knila ng BIR Form 2303 as part daw po ng CPC requirements. Is it really needed?or kung kelangan po talaga until when kami pwede magfile ng BIR Form 2303 and may payment po ba yun?
Mary Rose Tagle

March 5, 2017 at 12:52 am

hi Sir..nakakuha n po kasi ng dti certificatr ung friend ko for UBER..di na po xa nkakauha ng mayors permit pra mprocess ung BIR Form 2303, nabenta n po nya sakin ung car.ano po pwede ko gawin?pwede po bang gamitin ung DTI certificate nya tapos ung mayors permit ant bir registration eh magiging under sa name ko n po?is it possible?may deed of sale naman po ako
grace

March 6, 2017 at 7:55 am

sir ask ko lang po .employed po ako ngaun and merun akong maliit na business. pwede po b n yung tin number ko as employee yung gamitin kong tin number sa business ko? thanks
grace
bongcorpuz

March 16, 2017 at 6:45 am

Yes, pwede mo gamitin yung TIN mo as an employee. Just get DTI gusto maging legal yung business name mo.
bongcorpuz

March 16, 2017 at 6:47 am

Ang benea nya ay yung kotse hindi yung business nya tama? Mas mainam mg apply ka ng DTI mo then gamitin mo yung TIn mo.
tel diaz

March 20, 2017 at 2:12 pm

Hi, tanong ko lang po kung okay lang na walang tax type na naka indicate sa Form 2303? Thanks
Jhocelyn

March 31, 2017 at 5:26 am

Hi ask ko lang po isa po kc sa requirement nmin sa grab ang bir certificate of registration. Paano po ba ang pag kuha nag ano po ang mga list of requirements? Ilang days po bgo mkuha.
Mau

April 3, 2017 at 4:20 am

Sir,

i went to the BIR office today to secure the BIR FOrm 1901 and 0605 for the COR.. i was being asked as reqs for grab registration the ff;

1.LTFRB – Franchise Agreement (Certificate as to PUBLIC Convenient)
2. Affidavit/Certificate as grab/uber member
(the other documents i already have)

i keep looking at the downloadable forms in LTFRB webste sir pero di ko madistinguished asan si Franchise Agreement – according to the BIR employee i inquired from it is a downloadable form and i can just print this and it comes together with the Affidavit/Certificate as grab/uber member.

Your advise is highly appreciated sir. Thanks.\

(PS. I plan to submit the TNVS reqs to GRAB office as this was what they require, I have the necessary documents they require and part of that is the COR. Thus i visited BIR to know how to secure COR. and they gave me a list of reqs.

Thanks in advance!
chedcell

May 2, 2017 at 6:52 am

Hi Sir,
Ask ko lang po panu po kumuha ng BIR 2303 kapag simpleng po nag extra ako sa isang commercial tapos hinihingan po ako ng 2302 at sample ng OR ?
Alena

June 6, 2017 at 5:07 am

We registered the business but they got the address wrong. What should we do to correct this?
bongcorpuz

June 9, 2017 at 6:46 am

Alena,

File an update with the BIR. Use BIR form 1905.

Thanks.
Mark Anthony Herrera

June 14, 2017 at 9:46 pm

Hi po can BIR give me an ID if i’m not connected on that same RDO??
Jayson

July 18, 2017 at 6:44 am

Hi, sa DTI na po ba pede pa amend pag regsiter na? thanks and godbless
Joseph Linaban

July 19, 2017 at 3:32 pm

Hi, I’m currently employed and my employer’s RDO is in MAKATI. Just want to ask if there will be NO PROBLEM if I will transfer my TIN from MAKATI to CAVITE RDO?
Reason for asking is that I’m putting up a business (Grab/Uber) and i’m required to submit a COR (2303) for TNVS. BIR personnel told that I need to transfer my TIN to Cavite (where my business is located)…

Appreciate if you could help me with this.. TIA!
Paula

July 24, 2017 at 10:59 am

hi po. ask ko lang po how to get an authenticated copy of the form 2303? thank you
roen

August 3, 2017 at 7:53 am

same question with Joseph
bongcorpuz

August 3, 2017 at 10:53 am

Joseph,

1) Makati – your office (as your employer) will use your TIN for compliance such as payment and submission of compensation withholding tax.
2) Cavite – apply for COR and use your TIN. However, the Cavite RDO will only accommodate you if you have DTI registration and business permit already.

Thanks.
bongcorpuz

August 3, 2017 at 10:53 am

Paula,

Go to your RDO and bring photocopy of COR and request for authentication. Thanks.
bongcorpuz

August 3, 2017 at 10:54 am

Roen,

Please see my comment addressed to Joseph.
rashieda

August 9, 2017 at 1:27 am

hi po, related with the same issue. BIR is asking me to transfer may RDO from Mandaluyong to Cavite should this be necessary? I already have my DTI registration (Cavite address).
candy bertulfo

August 10, 2017 at 1:21 am

HELLO ASK KOPO NAWALA PO YUNG BIR FORM 2302 kopo papano po kumuha ng replacement? and mga ano po ang kelangang requirements? thanks po in advance sa pagsagot
bongcorpuz

August 16, 2017 at 9:28 am

Hi Candy,

Follow this simple steps.

1) Submit a duly accomplished BIR Form 1905 to your RDO or LTDO where you first registered; then
2) Submit necessary documents as follows:

a) Old Certificate of Registration, for replacement;
b) Affidavit of Loss, if lost; and
c) Proof of Payment of Certification Fee and Documentary stamp- to be submitted before the issuance of the New Certificate of Registration
86Jordan

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Charles Tee

September 2, 2017 at 6:34 am

Nirerenew po ba ang COR, what if no changes naman thru the years?
bongcorpuz

September 5, 2017 at 11:03 am

No, no need to renew the COR. But pay the annual registration fee (BIR Form 0605).
Isabel Garcia

September 8, 2017 at 8:40 am

Hi Sir, good day po. Sir gusto ko lang pong itanong if kailangan pang iregister as branch office yung bawat offices ng port kung saan dun nagproprocess ng ticket ang shipping company na pinagtratrabahuan ko. Ang Head Office po ay Batangas then receipts included na po lahat ng port or satellites offices so ginawa ng general ang receipts. Thank you for your assistance
juan

September 13, 2017 at 6:38 am

pano po kaya nasunog kase mga papers ko, magkano po kaya pa reproduce ng COR? salamat po
Milagros C. Valles

September 27, 2017 at 3:11 am

Good morning, I am a retired government employee and was requested by the Department of Education to serve as consultant for a short term project, “Development of a Service Marks Manual”. Now, I was required to secure a BIR Certificate of Registration: As I am not putting a business, or involved in partnership of corporation; what is then my category? Do I still need to secure BIR Certificate? Please advice me as I am already a senior citizen. Maraming Salamat po.
liza

September 30, 2017 at 1:00 am

GOOD MORNING, ASK LANG PO AKO REGARDING ASSOCIATIONS WHICH ARE REGISTERED TO DOLE, THEY SAID, ONCE REGISTERED, PROCEED TO BUSINESS PERMIT THEN TO BIR TO PAY THE ANNUAL REGISTRATION. IF THE ASSOCIATION CANNOT PAY WITHIN FIFTEEN DAYS FROM DATE OF REGISTATION (STATED AT DOLE CERTIFICATE), THE ASSOCIATION WILL BE PENALIZED 1,000.00. IS IT TRUE?
grace valdez

October 10, 2017 at 12:43 am

Inquiry: Meron po ba fee ang paghingi ng certified true copy po ng BIR Certificate of Registration/company. How much po, Sir?
Jo

October 12, 2017 at 7:29 am

Hi po. Paano po pag wala pa rin na release na COR yung BIR dahil walang nabigay pa yung company ng documents for title of land, 3 years na po nakalipas until now wala pang naprovide ang company. Ano po yung penalty ng company sa BIR?
Yly

October 20, 2017 at 7:05 am

Hi po, Itatanong ko lang sana ano po magiging process pag kuha ng 2303 COR pag online business lang po. I mean selling in Lazada. wala po akong pwesto bali sa bahay lang po. Need ko pa ba ng Mayors permit? Please reply po I need ur help.. Thanks..
bongcorpuz

October 23, 2017 at 4:41 am

Yly,

Yes, same requirements. DTI, Business (Mayor’s) Permit and BIR COR.
Rey Gabunada

November 13, 2017 at 6:58 am

Hello Bong,

I have 2 questions:

1. I just secured the SEC Registration for a corporation that I am setting up. I secured the registration last November 6 2017 but the date in the certification was October 20, 2017 (due to holidays after and before I claimed it). Is there a deadline for me to be able to complete the next steps, ie: Barangay Clearance then Municipal/City/Mayor’s Permit then BIR Certification?; and,
2. When I went to the Barangay to secure the Barangay Permit From and requirements, the officer reminded me that if I apply for a new permit now, it will be good until end of 2017 and I will also need to renew it in January 2018.

Can I ask your advise on both,ie:do I have a deadline to continue the process because if I have one, I should probably need to continue. If none, I can continue the application in Janaury 2018 so I do not need to renew for 2018. What do you advise?

Thanks you very much,

Rey Gabunada
Mel

January 17, 2018 at 10:19 am

Hi sir bong, part-time insurance agent po ako. full time empleyado talaga ako sa pasig pero sa makati ako nakatira. kailangan ko ba ilipat RDO and tin registration ko sa makati para lang mag register at apply ng 2303? salamat po.
Lorelie

January 28, 2018 at 1:59 am

Hi. What if I am an insurance agent. Do I have to apply for a certificate of registration and undergo the same requirements as acquisition of books of accounts? Thank you.
Shiela

February 7, 2018 at 9:23 am

hi po..

Ask ko lng po kung makikita po ba sa COR qng VAt or NOn VAt ka..mejo nagugguluhan po kc ako at wala matanungan..At qng pano ang pag process ng payment for non vat monthly..sana po mapansin ang aking mensahe
Rowel

February 21, 2018 at 1:18 pm

Hello po bong…ilang days po para makakuha ng COR?
bongcorpuz

March 6, 2018 at 10:15 am

Rowel, it depends on what RDO as well as with your documents. But normally, its just a day or two.
bongcorpuz

March 6, 2018 at 10:17 am

She, yes VAT or otherwise is stated in the COR.
bongcorpuz

March 6, 2018 at 10:19 am

LOr, if you considered yourself professional and a businesswoman then a COR is required. Else, if the company you are working for right now is withholding taxes from your commission then you must declare that as part of your 1701 and COR is not required anymore.
bongcorpuz

March 6, 2018 at 10:26 am

Mel, No need. File your 1701 including your commission sa Pasig.
Ener

March 6, 2018 at 6:34 pm

Hi, would like to ask if I am currently employed in a company and I put up a business. I am using same TIN with different RDO. Please confirm and let me know if this is correct. Thanks
bongcorpuz

March 7, 2018 at 1:20 am

Ener, using same TIN is correct. Your RDO can be both your business and employment. But for year end ITR, you must file a consolidated income using your RDO where your business is located.
Ener

March 7, 2018 at 4:12 pm

Thanks Bong. I sought an advice earlier at BIR and we have the same understanding. Thanks again.
nattyfe

April 4, 2018 at 5:55 am

ask ko po how to get COR?
Mikee Bigtas

April 11, 2018 at 1:16 am

GOOD DAY!

Inquire lang po ako ng procedure how to file of BIR FORM 2303 for Grab TNVS. I don’t have any idea po kasi. thank you.
bongcorpuz

May 2, 2018 at 12:28 am

Application is via RDO for the COR.
bongcorpuz

May 2, 2018 at 12:30 am

Please apply to the BIR RDO.
holy

May 14, 2018 at 5:42 am

Good day!

I want to sell my products online ex: LAZADA, I’m currently employed and I will use my tin# as is right? my second question to register separately my brand name & type of business? do I need to register in DTI and IPO for trademarks because of my brand name?

Thank you and God bless!
Jc

May 17, 2018 at 12:46 am

@Eug i’m also applying for a consultant position. ask kolang kung nag apply kapa ng bir form 1906 when getting a 2303? sabi kasi ng employer hindi kona raw need thus hindi kona rin need daw ng books of accounts. required ba by the bir to have books of accounts and apply for 1906 automatically when getting a 2303? May penalties ba pag hindi kumuha? thanks.
Jc

May 17, 2018 at 12:55 am

Hello po sir bong. Need po ng help from you.. I am applying for a consultant position in a government agency. Medyo naguguluhan po ako sa processing at paano po ang application ng 2303 for a consultant po.
They say na mag pasa ako sa bir for 1901 tas hindi ko na raw po need mag pasa ng 1906 which is for printing receipts dahil di naman daw po hahanapin ng HR. Is it required po ba pag consultant in a government position to have or apply for 1906 and have books of accounts po?

I also have an existing tin from being employed sa mandaluyong dati po. Pag nag apply na ako for 2303, should I also transfer the RDO of my tin kung saan kopo kukunin ang 2303 ko po or hindi na po?
Jc

May 17, 2018 at 12:58 am

is the 1906 and books of accounts po for mga pag may business lang or sales/retail po?
bongcorpuz

May 17, 2018 at 2:11 am

Hi JC,

Normally, the books of accounts are for business registered with the BIR.
bongcorpuz

May 17, 2018 at 2:14 am

Holy,

You can use your TIN but you need to apply for DTI. You can appoint a different business name under the DTI registration system as well as brand name if you like. To protect your brand name and/or trademark then apply and register this to IPO.
bongcorpuz

May 17, 2018 at 2:21 am

JC,

You can use your TIN but you need to transfer your RDO if you’re not working and not from Mandaluyong anymore. Apply for BIR COR (BIR form 2303) at the RDO where your house is located or in the place of work. If you will only work for only one company, in your case government agency, and no other consulting businesses to be incurred, then no need for books of accounts as well as 1906 for ATP since you will not issue receipts. The 2302 is the basis of the HR for withholding taxes applicable to you profession and status.
Jc

May 18, 2018 at 6:42 pm

Wow this is really a great info Sir Bong. Thank you for accommodating. I appreciate it.
When paying my taxes to the BIR such as the income tax, ITR and quarterly percentage tax return hindi na po ba nila irerequire or hahanapan ako ng receipt or books of accounts? As well as if pag nag transition back po ako from being self-employed to employed again. Are they required or hahanapin po ng bir when I’m about to file 1905 again? Thank you sir.
Jc

May 20, 2018 at 11:34 pm

Thank you sir Bong corpuz this is very helpful. Sa future po, hindi po hahanapin saakin yung books when paying my taxes? and also by the time na po na mag register ulet ako back to being employed?
Reggie

May 28, 2018 at 3:07 am

Hi I need your help… I am a LOTTO AGENT meaning I have an OUTLET authorized by PCSO. Since 2011 nag-ooperate na ang lotto outlet and we are not being required to register with BIR and get the 2303 probably because the taxes are automatically generated and deducted from our daily sales and PCSO are the one remitting the taxes. For the year 2018, we are now being required by the PCSO to get the BIR Form 2303 probably bec of the TRAIN LAW. My question is, entitled ba si BIR to charge us for penalties for the previous years na di kami nagregister?
LPsoldier

July 23, 2018 at 6:52 am

Question: what if the company filed and remitted taxes in the previous months/years without 2303. What shall the company do? Continue filing returns or stop filing?
Vanda Lu Carino

August 27, 2018 at 3:57 am

Hi Ma’am/ Sir, query lang po, saan po ba binabase ang date na nakalagay po sa Cert. of Registration ?
Thank you!
Daisy

November 13, 2018 at 12:24 am

Hi, how much is the payment for updating the certificate of registration
RENATO JUECO II

January 18, 2019 at 5:08 am

Sir Ask ko lang kung ano po ang mga requirements sa ANNUAL REGISTRATION FEE, 0605 lang po ba? mayroon ba po bang ififile na iba?
Jennylyn Copones

January 23, 2019 at 1:12 am

Hi, ask ko lang po panu po kung hindi na update ang COR from 2551q from 2551m pwede po bang magfile aq ng diretso ng 2551q?
nica

March 18, 2019 at 3:45 am

hi, we have a new client. nakalagay po sa COR nya, “NOTE AS A LOCAL EMPLOYEE”, ano po kaya ibig sabihin neto?
bongcorpuz

March 20, 2019 at 10:06 am

BIR Form 0605 only.
bongcorpuz

March 20, 2019 at 10:08 am

No charges specially if you have no open cases.
Jenny

March 29, 2019 at 2:18 am

Question: how do recognize the main and branch on 1701 form?
Ellah

August 29, 2019 at 3:43 pm

what happens if you don’t register with BIR within the 30-day period from issuance of mayor’s permit. Like my case im delayed for 5 days (not aware abt the 30-day pd policy and no advice from mayor’s permitting office of the expiry) BIR is asking me to pay 21,000 pesos as penalty. Is that not too much esp for sole proprietorship type? Business has not even started and being penalized this amount.

Would then be cheaper to get cancelation for the mayor’s permit and reprocess anew one (if that is even possible, btw)
NINA KRIZELEEN MONTINO MONTINO

April 11, 2024 at 9:43 am

Hi, question po regarding filing start date na nakalagay sa COR. ano po ibig sabihin ng filing start date? for example Apr 3 po nakalgay sa income tax, need po ba magfile ng for first quarter or no need? date of registration is April 3 din po. TY