BIR Certificate of Registration (Form 2303): What It Is and How to Get It

The BIR Certificate of Registration (COR), officially BIR Form 2303, is the document the Bureau of Internal Revenue issues to confirm that a taxpayer or business is registered with the BIR. It is the foundational proof that your TIN and business are recognized for tax purposes.

The COR lists your Taxpayer Identification Number (TIN), registered name, trade name (if any), registered business address, the Revenue District Office (RDO) code that has jurisdiction over you, and the date of registration. Most importantly, it enumerates the TAX TYPES you are liable for — such as income tax, value-added tax (VAT) or percentage tax, and the various withholding taxes — along with the filing frequency for each.

By law, the COR must be displayed conspicuously at your place of business. Inspectors, banks, government agencies, suppliers, and clients commonly ask to see it, so the original (or a clear copy) should always be available on-site.

The COR is a single-page document, but every field carries weight. The tax-type table near the bottom is the part business owners most often misread — it dictates exactly which returns you must file and how often. Use the table below to interpret your own certificate.

The PHP 500 Annual Registration Fee (ARF) that used to accompany BIR registration and had to be paid every year by 31 January was ABOLISHED effective 22 January 2024, under the Ease of Paying Taxes Act (Republic Act No. 11976) as implemented by Revenue Regulations No. 7-2024.

This means the Certificate of Registration is no longer tied to an annual PHP 500 fee. New registrants do not pay it, and existing taxpayers are no longer required to pay or renew it each January. Many older CORs were printed with an 'Annual Registration Fee' line in the tax-type table — that line is now legacy and can be disregarded; the BIR allows existing businesses to update or replace their COR to remove it, but doing so is optional.

Be cautious of outdated advice online or fixers still charging for 'BIR annual registration renewal' or the 500-peso fee — as of 2026 there is no recurring ARF. Your other obligations (filing returns on time, keeping books, issuing receipts, displaying the COR) remain fully in force.

You do not file for the COR by itself — it is ISSUED to you when you complete BIR business/taxpayer registration. The application form you use depends on your taxpayer type.

Sole proprietors, self-employed professionals, mixed-income earners, estates, and trusts register using BIR Form 1901. Corporations and partnerships register using BIR Form 1903. Employees registering only for a TIN use BIR Form 1902, but employees do not receive a business COR. Registration can be done over the counter at your RDO or online through the BIR's Online Registration and Update System (ORUS).

Steps to obtain the COR (Form 2303)

1. Secure your prerequisite registration first: DTI Business Name (sole proprietors) or SEC Certificate of Incorporation/Partnership (corporations and partnerships), plus your barangay clearance and Mayor's/Business Permit where required by your LGU.
2. Make sure you have a TIN. If you do not yet have one, your registration application (1901/1903) will also generate it; never register a second TIN.
3. Choose your channel: file online via ORUS (orus.bir.gov.ph) by creating an account and submitting the application, or file in person at the RDO with jurisdiction over your business address.
4. Submit the correct form — BIR Form 1901 (self-employed/mixed/estate/trust) or BIR Form 1903 (corporation/partnership) — with supporting documents (government ID, DTI/SEC papers, proof of address, and any required permits).
5. Declare your tax types and books of accounts; the BIR will set your applicable taxes (income tax, VAT or percentage tax, withholding taxes) on the COR.
6. Register your books of accounts and your invoicing/receipts (the current Notice to Issue Receipt/Invoice, or NIRI, requirement) as part of the same process.
7. Receive your Certificate of Registration (BIR Form 2303) — issued at the RDO or downloadable via ORUS once approved.
8. Print and display the COR conspicuously at your place of business, and note your filing frequencies so you never miss a return.

If your Certificate of Registration is lost, stolen, damaged, or needs updating (for example, after a change of address, change in tax type, or to remove the legacy registration-fee line), you file BIR Form 1905 — the Application for Registration Information Update/Correction/Cancellation.

File Form 1905 with the RDO where you are registered. For a lost or destroyed COR, the BIR typically asks for a notarized Affidavit of Loss (or the damaged original) plus a valid ID and authorization documents if filed by a representative. A reissued COR carries your existing registration details — it does not start a new registration.

Steps to replace or update your COR via Form 1905

1. Accomplish BIR Form 1905, ticking the box for replacement/reissuance of the Certificate of Registration or the relevant update.
2. Attach supporting documents: an Affidavit of Loss (for a lost COR) or the damaged certificate, a valid government ID, and an authorization letter/SPA if a representative files on your behalf.
3. Submit to the RDO that has jurisdiction over your registered address (the RDO code shown on your old COR).
4. Settle any minor administrative or processing requirement only if your RDO imposes one, then claim your reissued COR once approved.
5. Display the reissued certificate at your place of business and update your records.

Your COR is a living record of your tax obligations. Whenever your situation changes — new address, additional line of business, shift between VAT and percentage tax, or adding/removing a withholding tax type — file BIR Form 1905 so the certificate (and the BIR's system) reflects reality. Filing the wrong return for an outdated tax type is a common, avoidable penalty.

Treat the tax-type table on your COR as your filing checklist: each line corresponds to a return with a deadline. Software built around your actual COR — registered name, RDO, and exact tax types — keeps your BIR returns aligned with what you are actually liable for. Orkids builds BIR-aligned compliance and filing systems for Philippine businesses; see /build/bir-compliance.