HOW TO APPLY FOR CERTIFICATE OF REGISTRATION (COR) IN BIR
First, prepare the necessary documents before proceeding to your RDO.
PRIMARY COR ( Certificate of Registration) REGISTRATION
1) Know your RDO by calling BIR at telephone number 02 981 7003 (for their Manila office) Visit the www.bir.gov.ph for a list of the other telephone numbers.
2) Once you get to BIR, prepare your ID. A security guard will scan your ID and put a sticker on your shoulder before you enter their building. Ask them for directions on how to get to your RDO number. As I have said earlier, it is better to know your Barangay and Zone Number and call BIR before you visit them to save you from the hassle of getting lost inside their building.
3) When in your RDO, login at the security guard’s table and GET A QUE NUMBER FROM THEIR COMPUTER. Click COR from the computer and get your number. Wait for your number to flash on the screen. Once it is called, proceed to COUNTER 2. The BIR agent will ask for your documents and instruct you to FILL OUT FORM 1901 ( for Sole Proprietorship) OR FORM 1903 (for Corporations). The forms are available at the side.
4) Counter 2 will also VERIFY YOUR TIN number. Make sure you bring your TIN ID with you.
5) Next, proceed to the OFFICER OF THE DAY. The OODA is just a few counters away from counter 2. However, you have to get a new queue number from the guard’s computer before you can wait for your turn to talk to the OODA. Officers are usually very friendly and patient in entertaining questions. I frequently visit them for help and they always guide me through the process.
6) The OFFICER OF THE DAY will review your documents to determine your TAX TYPE AND LINE OF BUSINESS. And the cost that you have to pay. (Usually it cost P500.00 for professionals like doctors, trainors, etc.)
7) Next, FILL OUT FORM 0605 for your payment.
8) Proceed to an accredited bank. In my RDO, there is a Landbank just in front of BIR. Just make sure to visit BIR early so you can pay your FORM 0605 before the bank closes at 3PM. OR ELSE, YOU’LL HAVE TO COME BACK THE NEXT DAY.
9) While at the bank, make sure you fill out the bank’s payment form. Write BIR’s account number (which is posted in front of the TELLER), your form type. (In this case, write FORM 0605) Your TIN number and tax period you are paying for. (That means the current year, e.g. 2018) I noticed that Bank tellers are usually vexed when payers do not know how to fill out their payment forms. So you’ll have to be patient with them. Anyway, the security guards at the door can assist you. They know very well about the parts of the payment form.
9) After paying, PHOTOCOPY your documents and payment slips. Prices are double or triple the usual rate, about P2-3.00 per photocopy.
10) After you have the photocopy, go back to COUNTER 2. And wait for your COR to be printed.
11) Next, make sure you attend the tax briefing because the SECONDARY REGISTRATION is more complicated. I incurred a lot of penalties because I did not understand clearly my duties after registration.
12) When you get home, READ YOUR COR carefully. You will see your tax duties in the COR and the due dates for filing them. FAILURE TO DO SO, ONCE YOU ARE REGISTERED MAY MEAN OPEN CASES AND PENALTIES WORTH THOUSANDS OF PESOS. SO BE CAREFUL!
**** NOTE THAT IT IS IMPORTANT TO PROCESS YOUR OR (Official Receipts and ATP (authority to print) ASAP!!!! Again failure to do so, may mean PENALTIES L
GOOD LUCK IN YOUR PRIMARY REGISTRATION FOR COR ( CERTIFICATE OF REGISTRATION)
SEE you in my next blog ON SECONDARY REGISTRATION. You must do this ASAP, once you are done with your COR! PLEASE visit this link for the secondary registration procedure