COR APplication guide
Why do I need to get a COR?
Working at UNhoop as a part-time tutor considers you as a freelancer offering your service to the company. This entails to the COR requirement mandated by BIR. The bureau aims to create a fairer and more transparent tax system for freelancers and maintain a record freelancing business activity within the economy. Your COR establishes the legitimacy of your freelancer business which is crucial for UNhoop as your client.
Assuming that you have a T.I.N. already, here is a general guide for getting a COR:
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Gather the FORMS AND REQUIREMENTS BEFORE GOING TO RDO
Checklist
PSA Birth Certificate
Marriage certificate (if applicable) and the birth certificate/s of your dependents, if you have any
Two (2) Valid IDs (UMID, TIN Card, NBI Clearance, Police Clearance, Postal ID, Passport, PRC etc.)
Affidavit indicating the rates, manner of billings, and the factors considered in determining service fees (as specified in BIR Revenue Regulation 4-2014) – please request this from UNHOOP HR (unhoopphils@gmail.com)
Transfer of RDO proof and/or TIN proof
Proof of address (Occupational Tax Receipt/ Professional Tax Receipt issued by
City Hall) Selected RDOs only.
Disclaimer: It is recommended to consult directly with your designated Regional District Office (RDO) for the most up-to-date and specific requirements for filing a Certificate of Registration (COR). While the information provided outlines a general process, variations may exist across different RDOs. For the list, click here: Regional/District Offices
Submit your requirements to the RDO
Go to the RDO (Revenue District Office) where your address is under. You may ask your HR recruiter regarding this.
Upon arrival at the BIR office, ask the receptionist/front desk for the forms and requirements of the COR application process for online tutors. They will typically direct you to the "New Business Registration" desk. After completing these forms, kindly submit them along with the required documents to the designated BIR officer.
Please mention that you’ll also need help to process your BIR Service Invoices.
Pay for the registration fee
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Using the form 0605, pay at BIR cashier’s window or to any accredited bank within your RDO a total of five hundred pesos (500.00). This form should be printed into three copies.
You must also pay the certification fee of fifteen pesos (15.00) and the documentary stamp tax of fifteen pesos (15.00).
Tip: Buy additional documentary stamps (valued 30 pesos in total) and keep it for your sworn declaration.
Attend the seminar for new taxpayers
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The BIR office will let you know the seminar’s date and time if it will not be done within the day. This is important to know your rights, penalties, and responsibilities as a taxpayer. If you cannot participate in the seminar, you can still ask any officer in charge for your concerns and clarification.
We highly recommend that you educate yourself more on your duties and rights as a taxpayer using additional resources found online!
COR APPLICATION DONE!
In some RDOs, you’ll be able to claim your COR on the same day. However, there may be instances where you will be requested to return on a specific date to claim your Certificate of Registration. By the end of this COR application you should have:
COR (2 pages)
Received copy of Form 0605 & Payment receipt
Received copy of
Form 1901 (3 pages)
BIR “Ask for Receipt” Sticker
BOOK OF ACCOUNTS AND INVOICE GUIDES
Why do I need to issue invoices?
BIR mandates freelancers in the Philippines to issue invoices as the primary documentation for your sales of services. It's a legal requirement the client (UNhoop) needs to submit to BIR as proof your salary.
Processing your service invoices can be done within the day of your COR application or on the day you claimed your COR. Here’s the overview:
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SUBMIT THESE FORMS AND REQUIREMENTS
Checklist
BIR Form 1906
NOTE: Only authorized BIR-accredited printers can print S.I. Ask the BIR officer for assistance in choosing the printer. You may also check the list to choose the printer beforehand. Click “Accredited” to access the file: BIR Website
Sample layout – please request this from the New Business Registration desk
IMPORTANT: We suggest you use your name as your business name. No line of business is indicated so you can still use the receipt for other transactions for your other businesses.
Columnar notebooks (14 columns)
Some RDOs require 2 notebooks and some require 4 notebooks.
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Register your BOOKS OF ACCOUNT ONLINE
This is done online and can be accomplished at home. Ask for the list of books of account you need to register from your officer. Here’s the general steps:
Step 1: Create an account at https://orus.bir.gov.ph/home.
Step 2: Login your ORUS account and choose “Secondary Registration” > “Books of Accounts.”
Step 3: Accomplish the four steps for the registration.
Step 4: Print the QR Code and past it on the cover page.
*Your RDO may have a different step for this.
INVOICE PRINTING AND REGISTRATION OF BOOKS OF ACCOUNTS DONE!
Note: Printing the service invoice usually takes 2 to 3 weeks.
SAMPLE PHOTOS
Certificate of registration (COR)
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Documentary STAMP FOR SWORN DECLARATION (SD)
Books of account (Sample only)
BIR “Ask for Receipt” STICKER
Quick Links
**These may not work if BIR’s website is under maintenance.