Certificate Of Registration (bir Form 2303)

[Claribel Szwaja]

Nomatter if you are a business, big or small, or a self-employed freelancer, Philippine laws require that for your company to operate, you need a registration certificate from the Bureau of Internal Revenue (BIR). This BIR Certificate of Registration (COR) is also referred to as BIR Form 2303 and is the document that proves you have been given the legal rights to operate your business in the Philippines.

The BIR Certificate of Registration is a required document for all licensed professionals who have been granted a license under the Philippine Regulatory Commission, non-licensed professionals like freelancers or individuals with alternative digital careers like social media influencers, partnerships, sole proprietorships, cooperatives, and corporations. Additionally, this certificate grants partnerships, corporations, and cooperatives a Tax Identification Number (TIN). This will also indicate the kind of taxes you will have to pay come financial year-end.

If you are starting small, you may not need to feel the urgent need to register your business, and understandably so, as it can be a time-consuming and costly process. However, legitimizing your business by registering it with the BIR will open more doors for you as a business owner or freelancer.

For example, some corporation prefer to work with small companies or freelancers with official receipts because they need those documents for their own records and tax filing. More importantly, financial institutions need to see your registration documents and other pertinent records to grant you a loan. Without these proper certificates, you will have a hard time expanding your operations.

Moreover, the right documentation will make them feel more confident when it comes to making purchases or requesting services from you. Operations without these proper documents on display appear shady and not worthy of trust. The same goes for online sellers, which is why the BIR currently requires all ecommerce stores to register and the said move comes with government benefits.

Once your business is legitimized, more opportunities open up in terms of advertising. You will feel much more confident to market your goods and services if your company is granted legal rights to operate. You can then set up web campaigns, ad campaigns and participate in other forms of marketing that would require your business to first be a certified one, like television commercials, newspaper ads, and billboard ads.

Additionally, big-time clients, like those reaching out for you to be a supplier or partner merchant, will require you to submit a copy of your certificate of registration to confirm if you are a legit business.

Moreover, having a legit business instead of operating under an informal economy will protect you from legal troubles later on. Companies that do not register themselves with the BIR do end up paying fines and penalties for non-compliance.

We can help you secure the right documents, prepare the correct forms, and facilitate the whole process so you can sit back and relax. Take advantage of our free 30-minute consultation so we can get things rolling.

Also known as BIR Form 2303 and Certificate of Registration (COR), this type of document gives you the legal rights to operate your business in the Philippines. All professionals licensed by the Philippine Regulatory Commission, Non-Licensed Professionals like freelancers and people with digital careers, sole proprietors, partnerships, corporations and cooperatives should have this sheet of paper, and should take care of it.

It provides you with Tax Identification Number (TIN) for your business, if you are a partnership, corporation or a cooperative. If you are a professional or a sole proprietor, your personal TIN is the one indicated in the Certificate of Registration. It also states the types of taxes you will settle.

Some people also think that once one registers, the BIR will know that they exist. But, in reality, once a Client withholds taxes and gives you a 2307 form or a Certificate of Creditable Tax Withheld at Source, BIR already expects you to pay taxes as a business. To know more about 2307 forms, check this link:

You can build your business website and set up marketing campaigns on different social media platforms without worrying about legal issues. This will boost your sales and give you the opportunity to recover the costs of your taxes.

Clients usually have a vendor accreditation process where they will require you to submit your COR (Form 2303) and other documents. Clients need these to be able to vet that you are a legit business and that they will be able to get an official receipt from you which they will need to log payment to you in their books. Remember that those who can issue official receipts catch the bigger clients!

Hi Taxumo, I have office and workshop where my fabrication is being done. They are in different place but within the same RDO. My question is Do I still need to Register my my Workshop. We lines of business is equipment fabrication.

Hi Carl, the safe answer is YES, get your office registered as the head office and your workshop as a branch. The reason is it makes sense for both to be registered because business is conducted in both venues. For the workshop, for example, the LGU will need to make sure the proper permits (fire, etc) are in place.

When registering yourself as a business, is there any additional requirement if your source of funds is from a different country? (i.e. online freelancer that provides administrative services to a business registered in the USA.

My new business was a trading which lines are agricultural products raw logs,food processing like peanutbutter, atchara and soya beans taho and tokwa . My resources are from Cooperatives and NGO with livelihood programs I am applying for BIR Registration. Was it non vat or vat oriented?

For updates made in the certificate of registration, like adding a new line of business, the COR shows date updated: 12 23 2019, is it safe to conclude that said date are both the effectivity and issuance date?

Hi Taxumo, I would just like to clarify if COR and OR are applicable to an employed professionals (e. g. Doctors, Accountants) not performing private practice? Given that they have their TIN. Thank you.

hi sir Ej, may several rooms ako ng apartment and properly registered as single proprietor and non vat at 8% and plano ko magpatayo pa sa ibang location ,tanong ko lang if kailangan ko ba ng second COR para sa bagong units?

May employeer po ako , sila ang naglakad po nung BIR 2316 ko po. Ngayon, may part-time company ako and they are requiring me to get BIR 2303. Ang kaso po nasa Makati ang address ko pati nung employeer ko po eh nasa Cebu po ako TEMPORARILY dahil sa pandemic. Yung sa part-time ko po sabi dapat yung BIR 2303 is dapat daw po sa Cebu. Paano po yun? paano ko po makukuha yung 2303 ko po? magkaka-conflict po ba ako? Thank you so much po.

Hello po, ask ko lang po, I am employed here in the Metro Manila, and planning to engage trading business in the province as sole proprietor, do I need to transfer (RDO) my TIN here in metro manila to province?

thank yhou

Hi I just want to ask. What are the responsibility of 2303 holder like whay are the forms needs to be submitted annually, monthly, quarterly. Like for example the nontransaction fillings im not sure of the term. Hiw much is the penalty if i failed to submit those files regularly.

We are a US based firm that will be contracting with an entity in the Philippines. We do not have nor will we be establishing an office in the Philippines. We have a TAX clearance already. Can you please confirm that the COR is only if you are establishing an office/address in the Philippines. All our work will be done remotely or through travel on-site.

Hi po! Ask ko lang po sana if ever may error sa mismong face ng COR like nagkamali sila sa Company Name ng spelling (example: should be: UMBRELLA CORPORATION actual: EMBRALLA CORPPORATION )and after 2 or 3 yrs pa bago napansin, need po bang ipacorrect sa BIR yung mismong COR??

I have updated my COR just recently. Now there are two line of businesses under my form 2303. One is under garments shop and the other is delivery services under the same COR. Should I file my taxes (VAT 2550M 2550Q and ITR) separately?

HI! I lost my 2303 copy for my consultancy service, and also found out that my taxes were not properly filed by my assistant. How do I update my BIR status and at the same time, get a copy of my 2303? Thanks!

Hello, pa help po. Hndi ko po alam yung tungkol sa quarterly ng income tax return, and then deadline daw po is november 15, 2021. december 18, 2021 na po ngayon. first timer po ako sa freelancing and september 2021 ako nag start sa work ko. dapat po ba nag file ako nung 1701Q nung november 15, 2021? or pwede pong sa 1st quarter na ng 2022 po ako mag file? pahelp po.

Hello po, I am a full-time employee at may TIN at may BIR Form 2316 po ako from my employer then magaapply po ako as an ESL teacher and isa po sa requirements ay COR, need ko pa po ba tlaga kumuha ng COR?

Hi po! Required po bang magfile ng 1601FQ kahit wala sa COR? Kasi po hinihingan kami ng BIR ng 1601FQ Form pero pinakita ko yung COR na walang 1601FQ tapos ang sabi nya is required daw yun kahit wala sa COR.

I urgently need a clarification w/my TIN issues.

1) I found out that the tax ID number I have long been using for employment is invalid when I tried to verify through the eBIRForms. However, previous companies I had worked for were able to deduct from my salaries and I was issued the 2316. How were they able to do that? Is the 1905 form the right one to use to update/fix this issue? I need to make sure that I report my correct TIN to my new employer. I am sure the BIR has my correct TIN corresponding to my name but how come they have the invalid TIN when they issue the 2316?

If you have employees po, then you may check your RDO and ask them to add the form 1601C on your COR. For 0605 Registration Fee naman po, dapat po meron sya sa COR upon issuance. Best to coordinate this to your RDO din po so they can check and add it sa COR nyo po. ?

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