BIR Form 2303: The COR, ₱30.00 and 1 to 3 Days
Bureau of Internal Revenue · registration
Quick answer
BIR Form 2303 is the Certificate of Registration a business receives after registering. BIR's charter publishes 3 Days for the ORUS online route and 1 Day for the manual route, both at ₱30.00. Register on or before the commencement of business.
Last verified
Where these figures come from
About these figures: the numbers below come from BIR's official published sources: Bureau of Internal Revenue | Citizen's Charter (2026 Edition) (https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2026%20Edition)%20final.pdf, retrieved 2026-09-01); Bureau of Internal Revenue | eServices (https://www.bir.gov.ph/eServices, retrieved 2026-09-01). Agencies change fees and rates without notice, so confirm with BIR before you rely on them. Last verified: 2026-09-01.
What the certificate is
BIR Form 2303 is the Certificate of Registration. It is what a business gets once BIR has registered it, and it names the taxpayer, the registered address, and the tax types the business must file.
It is not the same as a TIN. A TIN is the number; the COR is the certificate saying what that number is registered to do. If you only need the number, start at TIN registration and the 10-day rule instead.
Two routes, two published timings
| Registrant | Route | Processing time | Fee |
|---|---|---|---|
| Individual, head office and facilities | ORUS, online | 3 Days | ₱30.00 |
| Individual, head office and facilities | Manual, at the RDO | 1 Day | ₱30.00 plus procured printing cost of BPI |
| Non-individual | Manual, at the RDO | 1 Day | ₱30.00 plus procured printing cost of BPI |
| Non-individual | ORUS, online | 3 Days | ₱30.00 plus procured printing cost of BPI |
| Branch registration | Manual | 1 Day | ₱30.00 plus procured printing cost of BPI |
| Branch registration, bulk of six and above | Manual | 3 Days | ₱30.00 plus procured printing cost of BPI |
| Authority to Print invoices | Standard | 1 Day | None |
| Authority to Print, bulk of six and above | Standard | 3 Days | None |
| Certified copy of the COR | Certification request | 6 Hours, 17 Minutes | ₱130.00 |
The online route takes longer, not shorter. That is not a misprint in the charter: ORUS is 3 Days and the counter is 1 Day. The counter is faster because somebody processes it while you are standing there.
The ₱30.00 is a documentary stamp tax, not a service charge. The same ₱30.00 appears across BIR registration services.
What “plus procured printing cost of BPI” means
BPI here is BIR Printed Invoices, not the bank. Every new business needs invoices, and BIR gives you two ways to have them:
- Buy BIR Printed Invoices at the New Business Registrant Counter. The cost is whatever the counter charges, which is why the charter writes it as a procured cost rather than a fixed figure.
- Print your own. The charter asks for a final clear sample of your own invoices, with a sample layout available at the same counter. If you go this way you must use an Accredited Printer from the list BIR posts on its website and at the RDO Client Support Section.
The ₱30.00 is fixed. The printing cost is not, and BIR does not publish a figure for it because it depends on what you order.
What to bring
The charter’s standard checklist is short:
| Requirement | Copies | Where it comes from |
|---|---|---|
| Government-issued ID showing name, address and birthdate | 1 scanned copy | The issuing agency |
| Valid PRC ID plus a government ID, if your profession is PRC-regulated | 1 scanned copy | PRC |
| Final clear sample of your own invoices, or purchase of BIR Printed Invoices | 1 scanned copy | You, or the New Business Registrant Counter |
The ID must be readable, untampered, and carry information consistent with the rest of your application. For an online application you upload a selfie holding the ID.
Additional documents apply case by case:
| Case | Document | Issuing agency |
|---|---|---|
| Trading under a business name | DTI Certificate | DTI |
| Foreign national | Work Visa (9G) | Bureau of Immigration |
| Job order or service contract with government | Service contract showing the income payment | NGAs, LGUs, GOCCs, GFIs |
| Common carrier | Franchise documents, such as a Certificate of Public Convenience | LTFRB |
| Barangay Micro Business Enterprise | Certificate of Authority | DTI |
If someone else files for you, the charter adds a Special Power of Attorney naming the specific transaction, plus a government ID of both you and your representative. For an online application your representative uploads a selfie holding their ID.
After the certificate
The COR is the start of the obligations, not the end. Two things follow immediately.
Books of accounts. Every person required to pay internal revenue taxes must keep an appropriate set of bookkeeping records, registered with BIR. That runs on Form 1905 and is published at 1 Day with a fee of None.
Filing. The COR lists your tax types, and each one carries its own return and deadline. Which return applies is covered in our guide to ITR filing, and if you are a sole proprietor choosing between the graduated rates and the 8% option, that decision is in freelancer tax and the 8% option.
Where this goes wrong
Registering after you start trading. The charter says on or before the commencement of business. Backdating is not an option BIR offers.
Assuming online is quicker. ORUS is published at 3 Days against 1 Day at the counter.
Using a printer that is not accredited. If you print your own invoices, the printer has to be on BIR’s accredited list. Invoices from anyone else are a problem you discover later.
Expecting a fixed total. Only the ₱30.00 documentary stamp tax is fixed. The invoice cost sits on top and BIR does not publish a figure for it.
Frequently asked questions
- What is BIR Form 2303?
- It is the Certificate of Registration, the document BIR issues once a business is registered. It records the taxpayer, the registered address and the tax types the business is obliged to file. It is the certificate people mean when they ask to see your BIR registration.
- How much does it cost?
- ₱30.00. BIR's charter publishes the total processing fee as PHP 30.00 for individual new business registrants through ORUS. On the manual route the charter publishes PHP 30.00 plus the procured printing cost of BIR Printed Invoices, because that route bundles the invoice purchase.
- How long does registration take?
- BIR publishes 3 Days for the online route through ORUS and 1 Day for the manual route at the Revenue District Office. The same pattern holds for non-individual registrants, and for branch registration the charter publishes 1 Day, or 3 Days for a bulk transaction of six applications and above.
- When do I have to register?
- The charter states that a self-employed individual may register their business with the BIR through ORUS on or before the commencement of business. Registering after you have started trading is late.
- Do I need my own invoices?
- You need invoices one way or the other. The charter asks for a final clear sample of your own invoices, with the sample layout available at the New Business Registrant Counter, or you buy BIR Printed Invoices which are sold at that same counter. If you print your own, the charter requires you to choose from the List of Accredited Printers, which BIR posts on its website and at the RDO Client Support Section.
- What ID is accepted?
- Any government-issued ID showing name, address and birthdate. The charter pairs each with its issuing agency: PhilID or ePhilID from PSA, driver's licence from LTO, UMID from SSS or GSIS, voter's ID from COMELEC, passport from DFA, digitised postal ID from the Post Office, PRC ID from PRC, and OWWA ID from OWWA. For an online application you upload a selfie holding the ID.
- What if I am a licensed professional?
- If your profession is regulated by the Professional Regulation Commission, the charter asks for a valid PRC ID plus a government ID showing your address, or proof of residence or business address in your name. If your profession is not PRC-regulated, a government ID alone is enough.
- Can I get a certified copy later?
- Yes, at ₱130.00. BIR publishes the Request for Certification of Certificate of Registration, Authority to Print or TIN Card at 6 Hours, 17 Minutes. The fee is a certification charge not exceeding ₱100.00 plus ₱30.00 of documentary stamp tax.