2303 Certificate of Registration
2303 Certificate of Registration
OCN: CRC2386102474
Date OCN Generated: April 27, 2023
CERTIFICATE OF REGISTRATION
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BIR FORM
OCN: CRC2386102474
Date OCN Generated: April 27, 2023
CERTIFICATE OF REGISTRATION
ON OR BEFORE MARCH 1
OF THE YEAR FOLLOWING
THE CALENDAR YEAR
IN WHICH THE INCOME
PAYMENTS SUBJECT TO
WITHHOLDING 1604E January 1, ANNUALLY
TAX - 2024 EXPANDED WITHHOLDING
EXPANDED/OTHERS TAXES OR EXEMPT FROM
WITHHOLDING TAX WERE
PAID OR ACCRUED.
ON OR BEFORE
JANUARY 31 OF THE
YEAR FOLLOWING THE
CALENDAR YEAR IN WHICH
WITHHOLDING TAX 1604C January 1, ANNUALLY THE COMPENSATION
- COMPENSATION 2024
PAYMENT AND OTHER
INCOME PAYMENTS WERE
PAID OR ACCRUED.
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BIR FORM
OCN: CRC2386102474
Date OCN Generated: April 27, 2023
CERTIFICATE OF REGISTRATION
ON OR BEFORE
JANUARY 31 OF THE
YEAR FOLLOWING THE
CALENDAR YEAR IN
WITHHOLDING TAX 1604F January 1, ANNUALLY WHICH THE INCOME
- FRINGE 2024
PAYMENTS SUBJECT
BENEFITS
TO FINAL WITHHOLDING
TAXES WERE PAID OR
ACCRUED
REMINDERS:
1. An annual registration fee shall be paid upon registration and every year thereafter on or before the last
day of January, using BIR Form no. 0605.
2. Filing of required tax return/s to conform with the above tax types, whether with or without business
operation, to avoid penalties.
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BIR FORM
OCN: CRC2386102474
Date OCN Generated: April 27, 2023
CERTIFICATE OF REGISTRATION
3. For new business registrants, application for registration of manual Books of Accounts (B/As) shall be
before the deadline for filing of the initial quarterly income tax return or annual income tax return whichever
comes earlier, from the date of registration. Registration of new set of manual B/As shall be before its
use.
4. Immediately inform the district office in case of transfer/cessation of business and other changes in
registration information by filing BIR Form No. 1905.
5. For Self-Employed Individuals (SEI) whose gross sales and/or receipts and other non-operating income
does not exceed P3,000,000 and who opted to avail of the 8% income tax rate, the tax type percentage
tax (PT) shall not be reflected in the Certificate of Registration (COR). However, at the start of each
taxable year, such SEI shall be automatically subjected to graduated income tax rates and required to file
quarterly percentage tax return (2551Q) and option to replace the COR to reflect "PT", unless qualified
and opted to avail of the 8% income tax rate annually.
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