 BIR FORM 2303 CERTIFICATE OF REGISTRATION

BIR Certificate of Registration (COR) or BIR Form 2303 is a basic

requirement in the conduct of your business in the Philippines. Of course, its a
MUST following the general principle that “everything is taxable”. Anyhow, if you
are Self-Employed, Corporation, Partnership, Cooperatives, Associations or
Government-Owned and Controlled Corporation (GOCC), then you are required
to secure a Certificate of Registration (COR) from the BIR and of course pay the
necessary registration fee, if applicable.

For Self-employed individuals, (for example a single proprietor or single

proprietor with business), professionals (for example a practicing lawyer,
architect, engineer, doctor, accountant, etc.) estates and trusts, their branches or
facilities. Secure the COR within thirty (30) working days from the day the
corresponding Mayor’s Permit/PTR is issued to the taxpayer.

For Corporations, partnerships, cooperatives, associations, their branches

or facilities. Secure the COR before payment of any tax due.

When will the Certificate of Registration be issued to the taxpayer

The Certificate of Registration (BIR Form 2303) will be issued not later
than five (5) working days from filing of application and submission of all
documentary requirements, and upon presentation of duly validated BIR Form
0605 as proof of payment of Annual Registration Fee or Official Receipt.

How to secure Certificate of Registration

After securing a certificate of registration from the Department of Trade

Industry (DTI) for single proprietorship, Securities and Exchange Commission
(SEC) for partnership and corporation, and after obtaining a Mayor’s Business
permit with the Local Government Unit (LGU). And the COR under the
jurisdiction of the RDO where the principal office is located.

Who will issue the Certificate of Registration

The RDO having jurisdiction of the head office, branch, storage/

production place shall issue the Certificate of Registration.