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Certificate of Registration
Certificate of Registration
OCN: CRC2233460565
Date OCN Generated: August 15, 2022
CERTIFICATE OF REGISTRATION
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.
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BIR FORM
OCN: CRC2233460565
Date OCN Generated: August 15, 2022
CERTIFICATE OF REGISTRATION
2. Filing of required tax return/s to conform with the above tax types, whether with or without business
operation, to avoid penalties.
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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