BIR Form 2303: your Certificate of Registration

What the COR proves

BIR's FAQ names the Certificate of Registration (Form 2303) as the proof of registration for a newly registered taxpayer. It comes together with your approved Authority to Print and your registered books of accounts.^[1]

The COR lists the tax types you must file. Read that section closely the day you receive it. If it shows percentage tax, you file 2551Q every quarter; if it shows income tax, you file quarterly and annual income tax returns. A tax type you did not expect is easier to fix in week one than after a missed deadline.

Where to display your COR

The original COR must be displayed in a conspicuous place in the head office and in each branch. Each branch gets its own COR, so do not move one certificate between stores.^[1]

Example: a carinderia owner with a main stall in Quezon City and a second stall in Marikina keeps the head office COR framed near the Quezon City counter and the branch COR at the Marikina counter. A photocopy taped to the wall is not the original.

Getting it online or at the RDO

If you registered through ORUS, you can generate, receive and print your electronic COR after paying the ₱30 loose documentary stamp tax online. If you registered at the RDO, the ₱30 loose stamp is affixed to the paper COR, which the RDO releases within the time set in BIR's Citizen's Charter.^[1]

Keep a clear scan or photo of the COR on your phone. Your bank, suppliers, delivery platforms and the city often ask for a copy, and a phone copy saves trips home.

My old COR shows a ₱500 registration fee. Do I need a new one?

No. Under RR 11-2024, a COR keeps its validity even though the Registration Fee is printed on it, and taxpayers no longer pay the Annual Registration Fee. You only update your COR when other registration information changes, such as your address or tax types.^[2]

BIR stopped collecting the ₱500 Annual Registration Fee on 22 January 2024, and business taxpayers no longer file Form 0605 to pay it, whether for a new business or a renewal.^[3]

Changing or surrendering your COR

When you close the business, you surrender the original COR or electronic COR to the RDO that issued it, along with your Authority to Print and other BIR permits. See Form 1905 for updates and closure.^[1]

COR facts in one place

Questions people ask

Is the electronic COR valid?

Yes. BIR's registration page says online registrants can generate, receive and print their electronic COR after paying the ₱30 DST online.

Do I need a separate COR for my second branch?

Yes. BIR issues a corresponding COR to the head office and to each branch being registered.

Does the COR expire?

BIR registration is done once before you start the business, and there is no yearly BIR renewal. You update the COR only when your registration details change.

What if I lose my COR?

Go to the RDO where you are registered and ask how to get a replacement. Bring your ID and a copy or photo of the lost COR if you have one.