What the certificate of registration shows
The fields below are those visible on the official sample the BIR published in RMC 38-2026. The COR has no item numbers.
| Field (as printed) | What it shows | Example | Check for |
|---|---|---|---|
| BIR FORM NO. 2303 · REVISED: AUGUST 2024 | Form and format version | Revised: August 2024 | Older formats remain valid |
| REVENUE REGION NO. / REVENUE DISTRICT OFFICE NO. | Your region and RDO (printed in the header) | RDO No. 039 – South Quezon City | Matches your actual address |
| QR code | Online verification of the certificate | Scan with a phone | Leads to verify.bir.gov.ph |
| OCN / Date OCN Generated | Outbound correspondence number and date | 039RC2025… | Same number as the Seal Badge's RSN |
| TIN & BRANCH CODE | Your 9-digit TIN and 5-digit branch code | 123-456-789-00000 | 00000 for the head office |
| NAME OF TAXPAYER | Registered name, last name first | DELA CRUZ, JUAN SANTOS | Spelling as on your ID |
| TIN ISSUANCE DATE | When the TIN was issued | December 12, 2025 | — |
| TAXPAYER TYPE/S | Your classification | Single proprietorship only (resident citizen) | Mixed income shows differently |
| REGISTERING OFFICE | Head office or branch | Head Office | Each branch has its own COR |
| REGISTERED ADDRESS | The registered place of business | Barangay, city, province | Update with Form 1905 if you move |
Source: the official sample COR in RMC 38-2026, Annex B, which shows the header, first block and last page only. RR 7-2024 also requires every business name, including an online store name, to appear on the COR, and RMC 38-2026 says your PSIC/PSOC line-of-business codes are registered there; the label and layout of those parts, and of the tax types, are not shown in any published official sample.
Who gets a COR, and who does not
“Employees, ONETT taxpayers, individuals who have secured a TIN under EO No. 98 and/or non-business taxpayers, non-business Estate and Trust shall not be issued a Certificate of Registration.”
| Taxpayer | Gets a COR? | Registration form | Proof of TIN instead |
|---|---|---|---|
| Sole proprietor, freelancer, professional | Yes | 1901 | — |
| Corporation, partnership (head office) | Yes | 1903 | — |
| Each branch or facility | Yes, its own | 1901 or 1903, ticking Branch Office or Facility | — |
| Employee | No | 1902 | Digital TIN ID |
| EO 98 or one-time taxpayer | No | 1904 | Digital TIN ID |
| Non-business estate or trust | No | 1904 | TIN record |
Source: RR 7-2024 Sec. 5(F); item 1 "Registering Office" (Head Office, Branch Office, Facility) on Forms 1901 and 1903 (October 2025).
How to get or update your COR
From registration to a posted COR
1Register the business in ORUS
Form 1901 (individual) or 1903 (company), with your documents.
2RDO approves the registration
Watch your email for requests.
3Pay the ₱30 documentary stamp
Due on issuance of the COR or electronic COR.
4Download the electronic COR
It needs no signature and carries a QR code (RMC 58-2023).
Physical store or office
Post the original COR
Clearly visible at the place of business and each branch.
Online seller
Keep the COR on file
Do not post the whole COR online; the Seal Badge display is suspended.
| Need | What to do | Where | Cost |
|---|---|---|---|
| First COR | Register the business (1901 or 1903) | ORUS or the RDO | ₱30 DST |
| COR for a new branch | Register the branch on Form 1901 or 1903 (Branch Office) | ORUS or the RDO | ₱30 DST |
| Updated COR after a change | File the update (Form 1905) | ORUS or the RDO | No fee on Form 1905; ask whether the ₱30 DST applies to the new COR |
| Lost COR | Form 1905 (2 originals) + affidavit of loss | Your RDO | ₱30 loose DST |
| Check a COR is genuine | Scan the QR code | verify.bir.gov.ph | Free |
Sources: BIR Form 1905 (October 2025) page 4; RR 7-2024; RMC 38-2026.
What the Ease of Paying Taxes Act changed
| Topic | Before 2024 | Now |
|---|---|---|
| Annual registration fee | ₱500 per establishment, every January | Repealed from 22 January 2024 (RR 7-2024 Sec. 5(B)) |
| Old COR showing the fee | — | Still valid; no need to replace it (RR 7-2024 Sec. 8(1)) |
| Receipts printed under the COR | Official receipts for services, sales invoices for goods | Invoices for both goods and services |
| Where you file and pay | Mainly your RDO and its banks | Anywhere: online, any authorized bank or RDO |
| Transfer of registration | Manual, often slow | Electronic or manual update; an ongoing audit stays with the auditing RDO |
| QR code on the COR | Not on older templates | On the COR and electronic COR (RMC 38-2026); old CORs without it need not be replaced |
Sources: RA 11976; RR 7-2024; RMC 38-2026.
The cost of keeping a COR, before and after 2024
| Item | Pesos |
|---|---|
| Annual registration fee, 2023 and earlier | ₱500 a year |
| Annual registration fee, 2024 onward | ₱0 |
| DST when a COR is issued | ₱30 once |
| Replacing a lost COR | ₱30 |
Posting rules and the Seal Badge
22 January 2024
Annual registration fee repealed (RR 7-2024 Sec. 5(B))
April 2024
RR 7-2024: post the original COR at each place of business, clearly visible to the public
29 April 2026
RMC 38-2026: QR code on the COR; BIR Registration Seal Badge for online businesses
September 2026
RMC 99-2026 gives online sellers until 31 October 2026 to display the Seal Badge
26 October 2026
BIR circular suspends the mandatory Seal Badge display until further notice; no penalty for not displaying it
A physical store or office still posts the original COR. A peddler or anyone with no fixed place of business keeps the COR on hand, at home or at the head office, to show a revenue officer on request (RMC 91-2024). Online sellers may keep showing a Seal Badge they already have, but it is no longer mandatory while the suspension lasts, and no penalty applies for not displaying it. The suspension covers only the badge: the rule in RR 7-2024 Sec. 5(H) and RR 15-2024 that online sellers post proof of registration was not repealed, so ask your RDO what to show in the meantime. The BIR's own guidance says not to post the whole COR online because it shows your TIN and address. Check the BIR's 26 October 2026 circular for any later change.
Online sellers and e-marketplaces
Online sellers need a COR like any other business. RR 7-2024 requires e-marketplace operators to ask their sellers and merchants for the COR (Form 2303), and requires every business name, including an online store name, to appear on it. RMC 38-2026 adds that the line-of-business codes for online activity should be registered on the COR.
| Online activity | Code to register (RMC 38-2026) | Where it shows |
|---|---|---|
| Online content creator | PSOC 5990 | Your COR / electronic COR |
| Retail sale via internet | PSIC 47913 | Your COR / electronic COR |
| Retail sale via mail order or telephone order | PSIC 47911, 47912 | Your COR / electronic COR |
| Online tutorial services | PSIC 85593 | Your COR / electronic COR |
Codes as cited in RMC 38-2026. Add a missing code with a Form 1905 update (new line of business).
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Moving shop without updating the COR | Address on invoices and returns is wrong; the RDO may assess penalties | File Form 1905 before or right after moving |
| One COR for several branches | Each branch must be registered and post its own COR | Register every branch and facility |
| Posting a photo of the whole COR online | Your TIN and address exposed | Keep the COR offline; show the Seal Badge only if you choose to |
| Still paying ₱500 every January | Money paid for nothing | The fee was repealed from 22 January 2024 |
| Buying a 'COR' from a fixer | A fake certificate fails the QR check | Register through ORUS or your RDO; verify the QR code |
Buod sa Tagalog
Ang BIR Form 2303 o Certificate of Registration ay ibinibigay sa bawat negosyo, branch at facility kapag aprubado na ang rehistro. Hindi binibigyan nito ang mga empleyado at one-time taxpayer. ₱30 na documentary stamp ang bayad sa paglabas nito, at wala nang ₱500 annual registration fee mula Enero 2024. Idikit ang orihinal na COR sa lugar ng negosyo. Kung lumipat o nagbago ang detalye, mag-update gamit ang Form 1905.
Frequently asked questions
+What is BIR Form 2303?
It is the Certificate of Registration (COR) the BIR issues to each business head office, branch and facility. It shows your TIN and branch code, registered name, taxpayer type, registered address and RDO, with a QR code on the current format. It is your proof that the business is registered.
+How do I get a BIR certificate of registration?
Register the business through ORUS with Form 1901 (individuals) or 1903 (corporations and partnerships). Once the RDO approves, pay the ₱30 documentary stamp and download the electronic COR. It needs no signature and can be verified through its QR code.
+Do employees get a Form 2303?
No. RR 7-2024 Sec. 5(F) says employees, one-time taxpayers, EO 98 registrants and non-business estates and trusts are not issued a COR. Their proof of registration is the TIN itself, shown on the free Digital TIN ID. An employee who later starts a business keeps the same TIN and gets a COR once the business is registered.
+Is there still a ₱500 annual registration fee?
No. RR 7-2024 Sec. 5(B) repealed the ₱500 annual registration fee effective 22 January 2024, implementing the Ease of Paying Taxes Act. A COR that still shows the fee remains valid and does not need to be replaced (Sec. 8(1)).
+Does the certificate of registration expire?
No. RMC 58-2023 says a COR, including the old yellow-orange template, is valid and does not expire as long as the information printed on it is up to date. When your address, name or line of business changes, update it with Form 1905 to get a new one.
+Where should I display my COR?
RR 7-2024 requires the original COR or electronic COR to be posted at the place where the business is conducted and at each branch or facility, clearly visible to the public. For online businesses, the Seal Badge display rule was suspended in October 2026; do not post the whole COR online.
+How do I replace a lost COR?
File Form 1905 (two originals) at your RDO with an affidavit of loss and pay a ₱30 loose documentary stamp, per page 4 of the October 2025 Form 1905. You can draft the affidavit of loss free on sulat.ph and have it notarized.
+Do I need a new COR when my business moves?
Yes. A change of registered address, including a transfer to another RDO, is filed as a Form 1905 update, and the RDO then issues an updated COR for the new address. Each new branch also needs its own COR. Keep invoices and books consistent with the new address.
+How can I check if a COR is genuine?
Scan the QR code on the COR. RMC 38-2026 says the COR and the Seal Badge carry QR codes that can be verified online at verify.bir.gov.ph. An older COR without a QR code is still valid; ask the RDO if you need to confirm it.
Sources and references
- RR 7-2024 — Sec. 5(B) repeal of the annual registration fee; 5(F) who gets a COR and the ₱30 DST; 5(G) posting; 8(1) old CORs stay valid (checked November 12, 2026)
- RMC 38-2026 and Annex B — QR code on the COR, the Seal Badge, the official sample COR (checked November 12, 2026)
- RMC 99-2026 — Seal Badge display deadline moved to 31 October 2026 (checked November 12, 2026)
- BIR circular of 26 October 2026 — suspension of the mandatory Seal Badge display until further notice (checked November 12, 2026)
- RMC 91-2024 — posting the COR; businesses with no fixed place; store names on the COR (checked November 12, 2026)
- RMC 58-2023 — COR validity; electronic COR needs no signature (checked November 12, 2026)
- RA 11976 (Ease of Paying Taxes Act) — registration rules and file-anywhere (checked November 12, 2026)
- BIR Form 1905 (October 2025) — replacement of a lost COR, ₱30 DST (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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