10/06/2026
𝐐𝐮𝐢𝐜𝐤 𝐐𝐮𝐞𝐬𝐭𝐢𝐨𝐧: 𝐼 𝑎𝑚 𝑎𝑛 𝑜𝑛𝑙𝑖𝑛𝑒 𝑠𝑒𝑙𝑙𝑒𝑟. 𝐷𝑜 𝐼 𝑛𝑒𝑒𝑑 𝑡𝑜 𝑝𝑜𝑠𝑡 𝑚𝑦 𝐶𝑒𝑟𝑡𝑖𝑓𝑖𝑐𝑎𝑡𝑒 𝑜𝑓 𝑅𝑒𝑔𝑖𝑠𝑡𝑟𝑎𝑡𝑖𝑜𝑛 (𝐶𝑂𝑅)? 𝐼𝑓 𝑦𝑒𝑠, 𝑤ℎ𝑒𝑟𝑒 𝑤𝑖𝑙𝑙 𝐼 𝑝𝑜𝑠𝑡 𝑖𝑡?
Yes, business taxpayers, whether with physical store or selling thru online platforms, need to post or display their COR. For taxpayers with physical store, it shall be posted in a conspicuous place in the business establishment that can be easily seen by the public.
For online sellers, an electronic copy of COR (eCOR) shall be posted on the sellers' website(s) or profile pages at the e-commerce platform. Online sellers whose COR bears a Quick Response (QR) code generated thru-ORUS or PBH may post such-QR Code at the sellers' website(s) or profile pages at the e-commerce platform in lieu of the electronic copy of COR.
In case of a peddler or other persons not having a fixed place of business, the COR/eCOR shall be kept in the possession of the holder thereof or at the place of residence or at the Head Office's address, if applicable, subject to production upon demand of any internal Revenue Officer.
If you do not have any COR yet, you can do it yourself by visiting your BIR RDO or you can let SUMA do it for you. Let's talk!