Starting a business in the Philippines this 2025? One of your first stops with the government will be the Bureau of Internal Revenue (BIR) — and getting your Certificate of Registration (COR) is a must.
If you’re overwhelmed just thinking about tax forms and government offices, don’t worry— this guide breaks it down into simple steps.
What Is a BIR Certificate of Registration?
The Certificate of Registration (Form 2303) is an official document issued by the BIR that proves your business is registered for tax purposes. It contains:
- Taxpayer Identification Number (TIN)
- Business name and address
- Tax types (e.g., Income Tax, VAT or Percentage Tax, Withholding Tax)
- Obligations for filing returns
Who Needs to Register?
If you’re any of the following, you need to get a COR:
- Freelancer or self-employed professional
- Sole proprietor
- Partnership
- Corporation (including OPCs)
- Non-profit or NGO
- Online seller or service provider earning beyond ₱250,000 annually
Requirements to Get a COR in 2025
Here’s what you’ll typically need to prepare. (Note: exact documents may vary slightly depending on your BIR RDO and business type.)
For Individuals (Freelancers, Sole Proprietors):
- BIR Form 1901 (Application for Registration)
- Valid government-issued ID
- DTI Business Name Certificate (for sole proprietors)
- Barangay clearance
- Mayor’s Permit or proof of application
- Proof of address (e.g., utility bill or lease contract)
- Payment of registration fee (₱500 via BIR Form 0605)
- Documentary Stamp Tax (₱30 via BIR Form 2000)
For Corporations/Partnerships:
- BIR Form 1903 (Application for Registration)
- SEC Certificate of Incorporation (or OPC registration)
- Articles of Incorporation and By-laws
- Valid IDs of incorporators
- Mayor’s Permit or proof of application
- Proof of address
- Payment of fees (same as above)
Step-by-Step: How to Get Your COR
1. Gather Your Documents
Make sure all necessary permits (like DTI, SEC, and Mayor’s Permit) are secured or at least under application.
2. Visit Your Assigned BIR RDO
You must go to the Revenue District Office (RDO) where your business is physically located. This is non-negotiable.
3. Submit BIR Forms and Pay Fees
- Fill out Form 1901 or 1903, depending on your business type.
- Pay the ₱500 registration fee and the ₱30 DST.
- Submit documents to the New Business Registrant Counter.
4. Attend the Taxpayer Briefing
Many RDOs require you to attend a briefing on tax compliance (usually done online or scheduled in-office). This helps you understand your filing responsibilities.
5. Claim Your COR
Once approved, you’ll receive your Form 2303 – Certificate of Registration and notice-to-issue receipts/invoices.
6. Register Your Books and ORs
You’ll need to:
- Register your accounting books (manual or loose-leaf)
- Apply for Authority to Print (ATP) if using printed receipts OR
- Enroll in the e-invoicing system (for certain types of taxpayers)
How Long Does It Take?
If all documents are complete, you can receive your COR in 1–2 business days. In some RDOs, it may take up to a week depending on the volume of applicants.
What You Need to Remember
Getting your BIR COR might feel intimidating, but it’s one of the most important steps in legitimizing your business. With complete documents, a bit of patience, and perhaps a cup of coffee, you’ll have your COR before you know it.
Need help registering with the BIR? Happy Hive Inc. offers business registration services, so you don’t have to brave the bureaucracy alone. We’ll handle the paperwork while you focus on building your brand.
Contact us today to get started — or just to ask questions!