Documentary Requirements for Certificate of Residence for CORPORATIONS

A. GENERAL DOCUMENTATY REQUIREMENTS:

1. Letter-request stating the following information:

a. Name of the applicant corporation
b. Taxable year being applied for
c. Name of the nonresident payor of income and its country of residence
d. Total amount of income received or expected to be received by the
applicant
e. Reason for the request
* If any of the above information is not applicable, such fact shall be stated
and the basis (factual or legal) therefor.
2. Certified true copy of Articles of Incorporation of the applicant issued by the
Securities and Exchange Commission (SEC)
3. Original / certified copy of Certificate of Incorporation/Registration issued by the
SEC
4. Certified copy of Certificate of Registration issued by the Bureau of Internal
Revenue (BIR) - BIR Registration Form No. 2303
5. Certified copy of BIR Payment Form 0605 covering the payment of registration
and official receipt of payment
6. Annual Income Tax Return (ITR), accompanied with financial statements, filed
prior to the taxable year being applied for. [copy bearing received stamp by the
BIR RDO/Large Taxpayers Office(LT)]
7. Certified copy of Quarterly ITR filed during the taxable year(s) applied for. (For
ITRs filed through the EFPS, the submitted ITRs must bear the received stamp
of the appropriate BIR-RDO)
8. Proof of transaction for which the COR is being requested (e.g. contract between
the applicant and the nonresident client; billing statement; invoice)
9. Original copy of Special Power of Attorney authorizing a representative of the
applicant (if the one filing is a representative of the applicant)
10. (Optional) Certificate of Registration issued by other government agencies (e.g.
BSP, BOI, PEZA)

NOTE:

Letter address to:

Office of the Legal Service

Bureau of Internal Revenue

Attention:
ATTY. CHARADINE S. BANDON
OIC-Chief, International Tax Affairs Division
Room 811, NOB-BIR, Agham Road Diliman
Quezon City 1101

Tel. Nos. 9270022

Processing time is approximately 14 working days upon completion of the documentary requirements
All documents must be CERTIFIED TRUE COPY or the applicant may present the original copy for
verification by the receiving/evaluating officer