Did you lose your original BIR form 2303 or the Certificate of Registration (COR)? That you already exerted effort but you can’t find it. Or your company’s BIR 2303 was caught by fire, flood or natural disaster? Well, don’t worry, you can always replace the BIR Form 2303 or the BIR Certificate of Registration (COR) by doing the following:
- Get a copy of BIR form 1905 (Application for Registration Information Update) and fill out properly.
- Prepare a notarized Affidavit (e.g. Affidavit of Loss, if lost). Much better if you have a photocopy of the BIR Form 2303. Much much way better if you have the old original certificate for replacement.
- Then go to your Revenue District Office (RDO) where your business is registered and submit the accomplished BIR Form 1905 together with the required attachment/s. Please take note that the BIR is already implementing the queuing system. Thus, get a number and check window / table number for the submission of your application.
- The BIR RDO personnel who is assigned for the receiving will advise you to pay the necessary certification fee and documentary stamp tax. This is the time to get and accomplish copy of BIR Form 0605 (Payment Form).
- After which, you will be advised to pay the required amount to the any BIR accredited bank/s and the date when the new Certificate of Registration will be released.
- Bring the proof of payment or submit before the issuance of the new Certificate of Registration. But for some RDO, the proof of payment is required prior to accepting the BIR 1905 and Affidavit. Either way, you should get a receiving copy of your application and the specific date of release of your new BIR Form 2303.
There. Easy.
Bong Corpuz & Co. CPAs 
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