BIR document issued to a taxpayer after business registration, specifying the tax types the business is registered for and the official receipts it is authorized to issue.
The Certificate of Registration (COR) — formally BIR Form 2303 — is the document that officially recognizes your business as a taxpayer with the BIR. It lists your registered name, TIN, RDO, tax types (income tax, VAT or percentage tax, withholding taxes), and the types of principal receipts/invoices you are authorized to issue.
Every new business must secure a COR before it can legally operate, issue receipts, or deduct business expenses for tax purposes. The COR must be displayed prominently at your place of business.
In practice: Sunshine Bakeshop in Laguna registers as a sole proprietorship. After DTI registration, the owner registers with the BIR's RDO and receives a COR specifying: Income Tax (1701), Percentage Tax (2551Q, since receipts are under ₱3M threshold), and authority to issue Official Receipts under an ATP. A second COR is issued once the bakeshop crosses the ₱3M threshold and registers for VAT.
Why it matters: Suppliers and large corporate customers often require your COR before they will transact with you — it verifies your TIN and confirms you are a legitimate taxpayer. Without a COR, you cannot get an Authority to Print receipts, meaning every transaction you make is technically unreceipted — a serious BIR compliance violation.
If your business changes address, adds a new line of business, or crosses the VAT threshold, you must update your COR with your RDO. Keeping an outdated COR on display can trigger findings during a BIR audit.