Application for Replacement of Certificate of Registration (COR) is under the Application for Registration Update of Primary Registration with the Bureau of Internal Revenue (BIR).
Taxpayers secure for replacement of COR due to updates of tax details to be filed, taxpayer, information, re-issuance and other related updates.
For the Application for Replacement of COR, it is important to consider the following;
Tax Form
BIR FORM 1905 – Application for Registration Information Update
Documentary Requirements
a) Old Certificate of Registration, for replacement;
b) Affidavit of Loss, if lost; and
c) Proof of Payment of Certification Fee and Documentary stamp- to be submitted before the issuance of the New Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments.
Tax Form
BIR FORM 1905 – Application for Registration Information Update
Documentary Requirements
a) Old Certificate of Registration, for replacement;
b) Affidavit of Loss, if lost; and
c) Proof of Payment of Certification Fee and Documentary stamp- to be submitted before the issuance of the New Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments.
