CERTIFICATE OF RESIDENCY REQUIREMENTS FOR CORPORATIONS

A. GENERAL DOCUMENTARY REQUIREMENTS:

1. Letter-request stating the following information:

a. Name of the applicant corporation;

b. Taxable year being applied for;
c. Total amount of income received or expected to be received by the applicant;
d. Name of the nonresident income payor and its country of residence; and
e. Reason for the request.

Note: If any of the above information is not applicable, such fact shall be stated
as well as the reason or legal/factual basis therefor.

2. Proof of Transaction
a. Contract/Agreement; and
b. BIR registered principal and supplementary receipts (invoice, billing
statement, statement of account, debit/credit memo, purchase order,
official receipt, job order, etc.

3. Certified true copy of Articles of Incorporation/Articles of Partnership issued by

the Securities and Exchange Commission (SEC);

4. Certified copy of Certificate of Registration (BIR Form No. 2303) or a photocopy

thereof with presentation of the original Certificate of Registration as issued by the
BIR;

5. Certified copy of BIR Payment Form No. 0605 for the payment of annual
registration fee (for the current year and/or year of transaction) or a photocopy
thereof with presentation of the original BIR Payment Form No. 0605 and its proof
of payment;

6. BIR Form No. 1702-RT (Annual Income Tax Return for Corporation, Partnership and
Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate) or BIR
Form No. 1702-MX (Annual Income Tax Return for Corporation, Partnership and
Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or
with Income Subject to SPECIAL/PREFERENTIAL RATE) for the immediately
preceding taxable year duly filed with, and/or received by, the BIR, whichever is
applicable;

7. All quarterly ITRs duly filed during the year of transaction;

8. Audited Financial Statements duly filed and/or received by the BIR and attached to
the annual ITR; and
9. Original Copy of Special Power of Attorney (SPA) or letter authorizing a
representative of the applicant to file and/or claim the COR.

NOTES:

 The letter-request must be addressed to:

The Office of the Legal Service

Bureau of Internal Revenue

Attention:

Chief, International Tax Affairs Division

Room 811, NOB-BIR, Agham Road, Diliman
Quezon City 1101

 Processing time is approximately 14 working days upon submission of

COMPLETE documentary requirements.

 All submitted documents must be CERTIFIED TRUE COPIES of the original.

 The BIR reserves its right to require the presentation of the original copies for
verification purposes or to request additional information or any related
document which may be deemed necessary in the processing of the COR.