BIR Form 2303 Certificate of Registration
Updated June 13, 2026
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Definition
BIR Form 2303 Certificate of Registration (COR) is the official document issued by the Bureau of Internal Revenue that certifies a taxpayer's registration and authorizes them to engage in business or practice their profession in the Philippines.
The Certificate of Registration is proof that an individual or entity has registered with the BIR. It shows the taxpayer's TIN, registered name, registered address, line of business, the tax types the taxpayer must file and pay, and the date of registration. Section 236 of the National Internal Revenue Code, as amended by RA 11976 (EOPT Act), requires every person subject to any internal revenue tax to register with the appropriate Revenue District Office on or before the commencement of business, before payment of any tax due, or upon filing a return. The certificate is displayed at the place of business. It does not expire, but it must be updated when registration details change.
Detailed explanation
Overview
BIR Form 2303, the Certificate of Registration (COR), is the primary documentary proof that a person or entity has been registered with the Bureau of Internal Revenue for business activities or professional practice in the Philippines. Issued under Section 236 of the National Internal Revenue Code, it shows the TIN, registered address and the tax types the taxpayer must file and pay.
Legal Basis and Authority
Registration is required by NIRC §236 (Registration Requirements), as amended by RA 11976 (EOPT Act). Every person subject to any internal revenue tax must register once with the appropriate Revenue District Office within ten days from the date of employment, on or before the commencement of business, before payment of any tax due, or upon filing a return, and must register each type of internal revenue tax for which it is liable (NIRC §236(A) and (B)).
Who Must Register
Registration and issuance of a COR is required for:
- Self-employed individuals and professionals (doctors, lawyers, accountants, engineers)
- Sole proprietors and business owners
- Partnerships and corporations
- Non-resident foreign nationals engaged in Philippine business
- Overseas Filipino Workers (OFWs) with Philippine-source income
- Persons subject to excise tax, value-added tax (VAT), or other internal revenue taxes
Contents and Information on the COR
The BIR Form 2303 contains the following key information:
- Taxpayer Identification Number (TIN): The number the BIR assigns to the taxpayer, with a branch code
- Name and Address: Registered name and principal place of business
- Nature of Business/Profession: Classification of business activity
- Registration Date: Date of initial registration
- Tax Types: The taxes the taxpayer must file and pay, such as income tax, VAT or percentage tax, and withholding taxes
- Authorized Signature: Official BIR stamp and authorized officer signature
Registration Process
Taxpayers register at their assigned Revenue District Office (RDO) by submitting BIR Form 1901 (individuals in business or profession, estates and trusts) or BIR Form 1903 (corporations and partnerships) along with supporting documents such as proof of identity, proof of address, and business permits. Upon approval, the BIR issues the COR, which stays valid until the registration is cancelled.
Validity and Renewal
The COR does not expire and remains valid as long as the taxpayer maintains compliance with BIR requirements, including timely filing of tax returns and payment of taxes. However, taxpayers must update their registration information if there are changes in business address, nature of business, or ownership structure by filing BIR Form 1905 (Application for Registration Information Update).
Cancellation and Revocation
The BIR may cancel or revoke a COR if:
- The taxpayer requests cancellation due to business closure or retirement
- The business is transferred to a new owner, who must register under its own TIN
- The taxpayer is found to have engaged in fraudulent registration
- The business or profession is no longer being conducted
Digital and Online Registration
The BIR has modernized the registration process through the Online Registration and Update System (ORUS), allowing taxpayers to apply for registration and update information online and to receive an electronic COR.
Importance in Tax Compliance
The COR is essential for:
- Establishing that the business is registered with the BIR
- Opening business bank accounts and securing financing
- Bidding for government contracts and private tenders
- Filing tax returns and claiming tax benefits or deductions
- Proving authorization to conduct business in regulatory audits
Why it matters
Every Filipino business owner and professional must register with the BIR before starting, and the COR is the proof of that registration. It lists the tax types you must file and pay, so it tells you which returns are due, and it is commonly asked for by banks, clients and government offices. Operating without registration exposes you to penalties under the Tax Code.
How it works
Initial Registration at RDO
A new taxpayer applies at the Revenue District Office with jurisdiction over the place of business, or online, using BIR Form 1901 (self-employed individuals, mixed income earners, estates and trusts) or BIR Form 1903 (corporations and partnerships), with proof of identity, proof of address, and the local business permit or SEC registration. The RDO then issues the COR, which carries the taxpayer's TIN and registered tax types.
Receipt and Activation
Upon approval, the taxpayer receives the printed COR or an electronic COR through the BIR's Online Registration and Update System (ORUS). The taxpayer can then issue registered invoices, file the returns listed on the COR, and display the COR at the place of business.
Maintenance and Updates
The taxpayer keeps the registration current by filing the returns listed on the COR and by updating registration details through BIR Form 1905 when the business address, line of business, or tax types change. Section 236 requires taxpayers to update their registration for such changes.
Cancellation or Renewal
If the business closes, the taxpayer applies for cancellation of registration using BIR Form 1905 (Application for Registration Information Update/Correction/Cancellation). Otherwise the COR does not expire and needs no periodic renewal, but it must be updated when registration details change.
Examples
Self-Employed Doctor in Metro Manila
Dr. Juan dela Cruz, a cardiologist in Makati, registers with the BIR by submitting Form 1901, his professional license, and proof of clinic address. He receives a COR showing his TIN (for example 123-456-789-001) and the returns he must file on his professional fees (NIRC §236).
Small Retail Business Owner
Maria Santos opens a sari-sari store in Quezon City. She registers at her RDO with Form 1901, her barangay and mayor's permits, and proof of address. Her COR, showing her TIN (for example 987-654-321-002), lists her tax types, such as quarterly percentage tax if she is not VAT-registered, and lets her issue registered invoices and open a business account (NIRC §236).
OFW with Rental Property
Anna Reyes, an OFW in Singapore, leases out a condominium unit in Manila for ₱800,000 a year. As a non-resident citizen she is taxed only on Philippine-source income, and the rent is Philippine-source. She registers with the BIR, receives a COR listing her income tax and percentage tax obligations on the rental business, and files returns on that income (NIRC §23, §236).
Partnership Registration
Three partners establish a consulting firm and register it as a partnership. They submit Form 1903 with the SEC registration, partnership agreement, proof of office address, and partners' identification. The BIR issues a COR to the partnership under its own TIN, separate from each partner's individual TIN (NIRC §236).
Corporation Registration
TechStart Inc., a newly incorporated software company, registers with the BIR by submitting Form 1903, its Articles of Incorporation, SEC Certificate of Incorporation, and proof of principal office. The corporation receives a COR showing its TIN (for example 555-888-777-003) and its tax types, and it then files corporate income tax and other returns (NIRC §236).
Common misconceptions
- Myth: The COR expires after a certain number of years and must be renewed annually.
- Fact: The COR does not expire. It stays valid until the registration is cancelled, but it must be updated when registration details such as address or tax types change (NIRC §236).
- Myth: A business permit from the city or municipality is the same as a BIR Certificate of Registration.
- Fact: A business permit and COR are separate documents. The business permit authorizes local business operations; the COR certifies BIR tax registration. Both are required for legal business operation in the Philippines.
- Myth: If a taxpayer changes their business address, they must obtain a new COR.
- Fact: A change of address does not require a new TIN. The taxpayer files BIR Form 1905 to update the registration, and the BIR issues a COR with the new address (NIRC §236).
- Myth: Only corporations and large businesses need a COR; self-employed individuals do not.
- Fact: All persons subject to internal revenue tax (including self-employed professionals, sole proprietors, and individuals with business income) must register and obtain a COR (NIRC §236).
- Myth: A COR can be transferred or sold to another person if the business is sold.
- Fact: A COR is non-transferable and tied to the registered taxpayer. If a business is sold, the new owner must register the business under the new owner's own TIN and obtain a separate COR.
Questions people ask
How do I apply for a BIR Certificate of Registration if I am starting a new business?
Register with the Revenue District Office (RDO) that covers your place of business, or online, using BIR Form 1901 if you are an individual in business or profession, or BIR Form 1903 if you are a corporation or partnership. Bring proof of identity (passport, driver's license, or national ID), proof of business address (utility bill or lease agreement), and your local business permit. The RDO issues your COR once the registration is approved (NIRC §236).
What is a TIN and how is it different from the COR?
The TIN (Taxpayer Identification Number) is the identifier the BIR assigns to each taxpayer, and an individual keeps one TIN for life. The COR is the certificate that documents a registration and shows the TIN, the registered address, and the tax types to be filed. The TIN is the number; the COR is the certificate containing that number and other registration details.
Can I conduct business without a COR?
No. Every person subject to internal revenue tax must register on or before the commencement of business. Carrying on a business without registering is punishable by a fine of ₱5,000 to ₱20,000 and imprisonment of six months to two years, and you cannot issue registered invoices to customers (NIRC §236, §258, as amended by RA 11976 and RA 12214).
What happens if I stop operating but do not cancel my registration?
Your registration stays active, so the BIR still expects the returns listed on your COR, and unfiled returns can lead to penalties. If you close the business, file BIR Form 1905 to cancel the registration and settle any open returns.
Do I need a separate COR for each business I own?
An individual has only one TIN, even with several businesses. Each separate place of business or branch is registered under that TIN and receives its own COR. A corporation or partnership is a separate taxpayer with its own TIN and COR.
Is an electronic COR valid?
Yes. The BIR issues CORs electronically through its Online Registration and Update System (ORUS), and the electronic COR serves as proof of registration. Keep a copy displayed at the place of business as required.
What do I do if my COR is lost or damaged?
Request a replacement from your RDO by filing BIR Form 1905 with proof of identity. A replacement COR carries the same TIN and registration details as the original.
In practice
- A freelance graphic designer in Cebu must register and obtain a COR before invoicing clients, because registered invoices and the returns listed on the COR depend on that registration.
- A retail store owner applying for a bank loan must present the COR as proof of legal business registration and tax compliance status.
- A partnership dissolving its business must file BIR Form 1905 to request cancellation of the partnership COR and TIN.
- An OFW with Philippine rental income must register with the BIR and obtain a COR to legally report and pay tax on that income.
- A corporation that moves its principal office must update its registration by filing Form 1905 so that its COR shows the new address and RDO.
Next steps
Learn more
BIR Business Registration Process
BIR Form 1903 Instructions
TIN Application Guide
Business Permit Requirements
Related content
Calculators
Tax types
Taxpayer guides
BIR forms
Guides
Glossary
Sources & References (2)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- Bureau of Internal Revenue. “BIR Form 2303 (Certificate of Registration): NIRC §236.” bir.gov.ph. Bureau of Internal Revenue, Registration / COR. Accessed .