Freelancers and small business owners often ask: Does the BIR print a new COR every year?
This question matters because many have already paid taxes but didn’t receive a new Certificate of Registration (COR).
Understanding the rules prevents confusion, ensures compliance, and avoids unnecessary trips to the BIR.
What Is a BIR COR?
The Certificate of Registration (COR) is the official document issued by the Bureau of Internal Revenue (BIR) to confirm a taxpayer is registered.
It includes:
- Taxpayer name and TIN
- Registered business activity
- Type of tax obligations
The COR is essential for issuing official receipts, filing taxes, and complying with BIR rules.
Why Freelancers Should Know About COR Printing
Some freelancers assume a new COR is issued every year. This is not the case.
Understanding this helps you:
- Avoid unnecessary requests for new certificates
- Prevent BIR confusion or duplicate records
- Ensure proper compliance when updating business details
How the BIR Issues COR
Step 1: Initial Registration
The BIR issues your COR only once during your first registration.
This certificate remains permanent, unless you need changes.
Step 2: Updating Your COR
You need a new COR only if there’s a change in:
- Business address
- Line of business
- Taxpayer type
Use BIR Form 1905 to request updates.
Step 3: Payment and Receipt
Paying taxes does not automatically generate a new COR.
The COR is not tied to annual payment—only registration and updates matter.
When and Who Needs a New COR
- New business registration → new COR issued
- Change in business information → updated COR required
- Existing registered taxpayers with no changes → no new COR
Freelancers who already have a COR and haven’t changed their registration do not need a new one every year.
Practical Tips for Freelancers
- Keep your original COR safe; it is permanent.
- File BIR Form 1905 promptly if updates are needed.
- Check your COR details for accuracy before issuing official receipts.
- Do not confuse COR issuance with payment receipts—they are different.
The BIR does not print a new COR every year.
Your original COR is permanent and only needs updating if your registration details change.
Freelancers who understand this avoid unnecessary confusion and stay fully compliant.
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