How to get COR (BIR form 2303) for ESL Teachers

One of the biggest challenges of many ESL Teachers is the tedious process of transacting with BIR to get the COR or Certificate of Registration.

Since most ESL Teachers or English Trainers are not considered as employees of the company but as independent contractors, we need to process our tax on our own. As Independent Contractors, it means that we are not employees but someone outside the company who offers services.

It’s like having a small business or sole proprietorship. So as required by law, all businesses should be fully registered and should pay appropriate taxes.

I started as an English Trainer at Bizmates last June 2020, and I can say that processing COR was a huge hassle and inconvenience. And I don’t want you to experience what I’ve gone through, so I wrote this post to guide you on the process. I hope this helps, so let’s get started.

What is COR or Certificate of Registration?

COR or Certificate of Registration is a legal document that serves as proof that you’re complying with BIR, and that you have the legal rights to operate as a business in the Philippines.

So as ESL Teachers and as Independent Contractors, we have to secure our own COR to comply with the tax requirements. Most of the case, COR is also a requirement to get your professional fees from your ESL company, or in my case, from  Bizmates.

As we all know, transacting with BIR or any government office in our country can be very frustrating and time-consuming. To give you proper information and to save time, here’s is a guide for processing COR at BIR.

Before I start sharing you the steps on how to get COR, here are the requirements needed. Please make sure that you complete these requirements before even going to the BIR office. Trust me, it’s frustrating to learn that your requirements are incomplete after enduring the long queue for hours at BIR. Just complete these things, okay?

CHECK YOUR RDO FIRST

The first thing that you have to do is check your RDO.

RDO is the Regional District Office of BIR in your area. This is where you’re going to process your COR. In my case, since I live in Gen. Trias, Cavite, my RDO office is RDO 54B in Kawit which covers the jurisdiction of Bacoor, Kawit, Gen. Trias, Magallanes, Maragondon, Naic, Noveleta, Rosario, Tanza, Ternate, and Cavite City.

The queue outside the BIR office. Ganun kahaba ang pila.

To know more about your RDO office, check the BIR website through this link https://www.bir.gov.ph/index.php/contact-us/directory/regional-district-offices.html

REQUIREMENTS FOR COR

1. Government-issued ID

This is the first requirement, photocopy of any government IDs like passport, driver’s license, SSS,  etc.

Base on my experience, BIR prefers ID with your current address because they need to verify your address. IDs with address are driver’s license, SSS and others.

In my case, I only have my passport at that time. So the BIR staff did not accept my passport. He said that I needed to present any additional  ID or documents with proof of residence. Good thing I have my Barangay cedula with me. So the staff told me to photocopy the cedula with my passport, but he reminded me that next time, he will not accept this and he’ll require an ID with an address.

So just to be sure that you would not experience this, prepare an ID with address on it.

2. PTR or OTR

This is the  Professional Tax Receipt or Occupational Tax Receipt issued by your LGU.

You can get this document by going to your City Hall or Municipal Hall. Proceed to the Billing section and ask around where to get the PTR/OTR. Kindly explain to the staff that you’re going to use it as an online English Trainer or Online Teacher. It’s about Php 300. Please be advised that you need a little patience and explanation as some city hall personnel may not be familiar with this. Just tell them that you need this to process your COR as an online English Teacher.

It is advised to process your PTR/OTR first before going to your BIR RDO office. This is an important requirement. You won’t be able to push through with the application without PTR/OTR. Also, photocopy your PTR/OTR before going to RDO Office.

3. Proof of being hired as ESL Teacher of your company

BIR also needs any document or proof that you’re indeed an online teacher of your company. What I did was, I photocopied my contract with my company. So, that’s good proof already.

Also, other ESL teachers photocopy the email from the company indicating their starting date.

4. BIR Forms 1901, 0605, 1906, 1905

Don’t worry, these forms will be provided at the BIR RDO office. Just make sure that you fill out all the necessary information. Usually, required fields have checkmarks. Make sure it’s complete.

OTHER REQUIREMENTS TO TAKE NOTE

You don’t have to fulfill these other requirements below before you go to the BIR Office. You can complete these when you’re at BIR already. The staff will also explain and assist you in what to do here.

5. Ledger, Columnar, and Journal Books

You can also buy these near the BIR office. Usually, near or outside the BIR office, you can find some people selling these ledgers. The BIR staff will tell you the specific ledger that you need to buy. In my experience, the BIR staff was nice and accommodating in explaining which ledger I have to buy. I just bought the ledger and went back to the same counter where I process my COR application.

6. Accredited Printing Press for OR

This is an important requirement but you can do this while you’re processing COR at the BIR Office. Don’t worry as you will also be assisted by BIR staff on this. They will explain the process. You will just find an accredited Printing press to print your ORs. This information is required to fill out Form 1906 or the Application for Authority to Print Receipts and Invoices. More details are explained in the steps below.

Now you already know the requirements, here are the steps on how to get your COR.

Read the Blog Post: The cheapest Intel Core i7 laptop (for WFH and school)

STEP 1: GO TO YOUR RDO

Expect that there is a long queue especially during this time of pandemic and social distancing, so go to your RDO office early.

Once you’re inside of the BIR office, there is an Assistance Lane where all will go first to check your concerns and be directed to the correct window. This is where you’ll explain that you’re processing the COR and the officer of the day will give you all the BIR forms. In my case, I was directed to the New Business Registration Window. Take a seat and wait for your number. Fill out the forms while waiting for your turn.

Make sure your TIN is transferred to your current RDO

Since it is a requirement for Bizmates and other ESL companies to have some work experience, so most probably, you already have your TIN or your Tax Identification Number.

You’ll acquire your TIN the moment you start working and paying your taxes. But in most of the cases, you had your first job from a different city or location, right? Just like in my case, my previous corporate job was in MOA complex in Pasay, so my TIN was updated in Pasay. Since I’m in Gen. Trias, Cavite, I have to transfer my TIN from Pasay RDO to my current location. I have to warn you the transfer can sometimes take time. I don’t know but it seems like the systems in our government like BIR takes ages to update. You have to be patient.

Don’t worry once you visit your RDO, this is the first thing that the staff will check. They will check your TIN and where it is updated. If you need to transfer your TIN to the current RDO, they will do it for you in their system, and they’ll advise you to go back after a week to make sure it is transferred.  You have to complete the transfer before you can proceed with the process.

STEP 2: PRESENT THE FORMS / REQUIREMENTS

Once the transfer of TIN is updated, you can proceed to the first step. They will give you a number, and wait for your number to be called at the New Business Registration Window. The window number depends on the RDO, of course. Just prepare your requirements and wait.

Once your number is called, proceed to the New Business Registration Window. You will present all your forms and requirements. The BIR staff will check all your IDs, PTR/OTR, and the photocopies.  They will also check if all your forms are filled up.

The BIR staff will guide you to complete any incomplete information in your forms.

This is also the part where the BIR personnel will clarify the tax type and business for you. In my case, I am not employed to any company so I applied as a Professional / Single Proprietor. I know there are some other classifications like mixed earner, etc. This will be clarified during this time when the staff is checking your requirements. Don’t worry too much that you have a know everything and figure it out before you go to BIR. They will help you.

STEP 3: BUY LEDGER, COLUMNAR, JOURNAL BOOKS

If all your requirements are complete, the BIR staff will advise you to buy Ledger. This is a requirement in processing COR. Traditional businesses will be able to utilize this ledger more than for us online teachers, but still, this is a requirement, so we have to fulfill it.

Usually, there are many representatives of publishing houses that offer ledgers outside the BIR office. But the problem is there are many kinds of ledgers. So just to make sure that we’re going to buy the correct one, it would be better to get the advice of the BIR staff. They will give you the exact kind of ledger needed and you just need to buy it outside or near the RDO office.

Once you already have the ledger, just go back to the same window and submit the ledger for book stamping.

STEP 3: LOOK FOR ACCREDITED PRINTING PRESS FOR OR

Another important requirement is to fill out completely the Form 1906 or the Application for Authority to Print Receipts and Invoices. In part 9 of the form, you have to indicagte the details of your accredited printing press. This is where you will print all your OR once COR is finalized.

Don’t worry because usually there are many printing businesses near the BIR office. Usually, these can be found in front of the BIR office. Just ask around. Once you’ve found an accredited printer, they will be the one to fill out Parts 9 to 15 of your form 1906.

You just have to go back to the same window to present the complete Form 1906.

STEP 4: PAY FOR THE COR AND DOC STAMPS

Once everything is complete, you have to pay 500 pesos for the COR and additional 60 pesos for the doc stamps for the COR and the sworn doc.

After that, you will just have to wait for the release of your COR.

STEP5: RELEASE OF COR

The BIR staff who processed your COR will most like be the same person to release your COR. So just wait for him/her to call your name. You have to be alert because the BIR office can be a little noisy sometimes.

Once you get your COR, there is still a step that you need to take which is the OR printing.

STEP 6: OR PRINTING

Go back to the Printing Press or your accredited printer to request the OR printing. They will print your OR and of course, you have to pay for it. The minimum printing is usually 10 booklets of OR which is about 1,500 pesos. In my case, I waited 2 weeks until I got my OR from the printing press. They will give you their contact number to inform you if the ORs are printed and ready for release. Of course, you have to go back to the Printing Press office near the BIR to get the OR.

STEP 7: SUBMIT COR / OR TO YOUR COMPANY

Finally, you already have your COR and OR with you. Now, you need to submit it to your company. They will instruct you on how to submit the requirements.

In the case of Bizmates, I received an email with instructions on how to submit. I just have to upload the docs to their Dropbox account and send an email.

Congratulations. You’re now done with processing your COR, so you can now focus on teaching!

IMPORTANT REMINDERS

1. Have a lot of patience. Go to the RDO early. Expect long queues during this time.
2. Make sure you have the PTR/OTR and the IDs with photocopies ready before going to RDO. You won’t be able to proceed without these.
3. Depending on the system of the RDO office, you can finish this in one day, but as for my case, I had to go back to the RDO office many times because of the delay in transferring my TIN to my current RDO. Bring extra energy and patience when processing your COR.

READ THE FULL BLOG POST: 5 Reasons to work at Bizmates as an English Trainer

RDO OFFICES

For your reference, here are the RDO Offices in the entire Philippines. Check this out.

Revenue District Office No. 1 – Laoag City, Ilocos Norte
Office Address: BIR Building, F.R. Castro Avenue, Laoag City
email: rdo_1css@bir.gov.ph

Revenue District Office No. 2 – Vigan, Ilocos Sur
Office Address: BIR Building, Quirino Blvd. Zone 5 Bantay, Vigan, Ilocos Sur
email: rdo_2css@bir.gov.ph

Revenue District Office No. 3 – San Fernando, La Union
Office Address: 2F Tan Building,National Highway Sevilla, San Fernando, La Union
email: rdo_3css@bir.gov.ph

Revenue District Office No. 4 – Calasiao, Central Pangasinan
Office Address: Ground Floor BIR Building, MacArthur Highway, San Miguel, Calasiao, Pangasinan
email: rdo_4css@bir.gov.ph

Revenue District Office No. 5 – Alaminos, West Pangasinan
Office Address: BIR Building, Barangay Palamis St, Alaminos City
email: rdo_5css@bir.gov.ph

Revenue District Office No. 6 – Urdaneta, East Pangasinan
3rd floor, E.F. Square Building Mc Arthur Highway, Nancayasan, Urdaneta, Pangasinan

Revenue District Office No. 7 – Bangued, Abra
Balbin Building, Corner Taft And Economia St. Zone 4, Bangued, Abra

Revenue District Office No. 8 – Baguio City
69 Leonard Wood Road, Baguio City

Revenue District Office No. 9 – La Trinidad, Benguet
2nd Flr, Willy Tan Building, Km. 4, La Trinidad Benguet

Revenue District Office No. 10 – Bontoc, Mt. Province
2/F, Gov. Center, Bontoc, Mt. Province

Revenue District Office No. 11 – Tabuk City, Kalinga
BIR Bldg. Hilltop, Bulanao, Tabuk City

Revenue District Office No. 12- Lagawe, Ifugao
2nd Floor, JDT Building, Inguiling Drive, Lagawe, Ifugao

Revenue District Office No. 13 – Tuguegarao, Cagayan
BIR Regional Office Building, No. 11 Pagayaya Road, Govt. Center Carig Sur, Tuguegarao City

Revenue District Office No. 14 – Bayombong, Nueva Vizcaya
BIR Building, Capitol Compound, Bayombong, Nueva Viscaya

Revenue District Office No. 15 – Naguilan, Isabela
BIR Building, Barangay Magsaysay, Naguilian, Isabela

Revenue District Office No. 16 – Cabarroguis, Quirino
BIR Building, Brgy. Marcos, Cabarroguis, Quirino

Revenue District Office No. 17A – Tarlac, Tarlac City
BIR Building, Macabulos Drive, San Roque, Tarlac City

Revenue District Office No. 17B – Paniqui, Tarlac
3rd Floor Avila Building, Zamora Street, Paniqui, Tarlac

Revenue District Office No. 18 – Olongapo City
1F &2F Lincoln Masonic Temple, #4215 West Bajac=Bajac, Olongapo City

Revenue District Office No. 19 – Subic Bay Freeport Zone
BIR Bldg., Burgos St cor. Samson Rd, Subic Bay Freeport Zone

Revenue District Office No. 20 – Balanga, Bataan
Leonida Bldg., Capitol Drive, San Jose, Balanga City

Revenue District Office No. 21A – North Pampanga
RDO 21A Building, BIR Complex, Mc Arthur Highway Sindalan City of San Fernado, Pampanga

Revenue District Office No. 21B – South Pampanga
Ground Floor, BIR Building, BIR Complex, Mc Arthur Highway Sindalan City San Fernando, Pampanga

Revenue District Office No. 21C – Clark Freeport Zone

Revenue District Office No. 22 – Baler, Aurora
Burgos Ext., Barangay Suklayin, Baler Aurrora

Revenue District Office No. 23A – North Nueva Ecija
Maestrang Kikay, Talavera Population, Nueva Ecija

Revenue District Office No. 23B – South Nueva Ecija
Liwag Blvd., Burgos Ave., Cabanatuan City

Revenue District Office No. 24 – Valenzuela City
2nd/3rd floor JRC Building, McArthur Highway, Malinta, Valenzuela City

Revenue District Office No. 25A – Plaridel, Bulacan
Rocka Commercial Complex, Cagayan Valley Road, Tabang, Plaridel, Bulacan

Revenue District Office No. 25B – Sta. Maria, Bulacan
312 Gov. F. Halili Avenue, Barangay Bagbaguin, Sta. Maria, Bulacan

Revenue District Office No. 26 – Malabon-Navotas
5th Floor Fishermall, C4 Road Barangay Longos, Malabon City

Revenue District Office No. 27 – Caloocan City
BIR Regional Office No. 140 Barrio Kalaanan, Edsa, Caloocan

Revenue District Office No. 28 – Novaliches
1st and 2nd Floor, 122 West Venue Building, West Avenue, Quezon City

Revenue District Office No. 29 – Tondo – San Nicolas
3/F BIR Regional Office Building, 1 Tuazon Building, Solana cor Beaterio sts. Intramuros, Manila

Revenue District Office No. 30 – Binondo
3/f, Benlife Building,Solano cor. Beaterio Sts., Intramuros, Manila

Revenue District Office No. 31- Sta. Cruz
5th BIR Regional Office Building 2 Benlife Building, Solano cor. Beaterio Sts., Intramuros, Manila

Revenue District Office No. 32 – Quiapo-Sampaloc-Sta. Mesa- San Miguel
6th Floor BIR Regional Office Building 2 Benlife Building, Solana cor. Beaterio Sts. Intramuros, Manila

Revenue District Office No. 33 – Intramuros-Ermita-Malate
2/f BIR Regional Office Building 2 Benlife Building, Solano cor. Beaterio Sts., Intramuros, Manila

Revenue District Office No. 34 – Paco-Pandacan-Sta. Ana-San Andres
BIR Regional Office Building 2 Benlife Building Solana cor Beaterio Street Intramuros, Manila

Revenue District Office No. 35 – Romblon
2 / f, Fernandez Building, Brgy. Sea Coast , Odiongan, Romblon (Island District)

Revenue District Office No. 36 – Puerto Princesa
BLC Green Building 320 Rizal Avenue Brgy. Puerto Puerto Princesa City, Palawan

Revenue District Office No. 37 – San Jose, Occidental Mindoro
DBP Building, Quirino St. San Jose, Occidental Mindoro (Island District)

Revenue District Office No. 38 – North, Quezon City
3rd & 4th Floor West Venue Building, 112 West Avenue, Quezon City (opposite of ST. Vincent School)

Revenue District Office No. 39-South Quezon City
4th to 7th Floor, 1424 Coher Center Bldg., Quezon Avenue, Q.C.

Revenue District Office No. 40 – Cubao
5th Floor (roof deck) FISHER MALL, Quezon Avenue cor. Roosevelt Junction, Quezon City

Revenue District Office No. 41 – Mandaluyong City
YSK Bldg., 743 Boni Avenue, Brgy. Malamig Beside Metrobank and infront of Caltex Station and Rizal Technical University (RTU)

Revenue District Office No. 42 – San Juan
Juana Carpio Bldg., F. Blumentritt cor. Tuano St , San Juan City

Revenue District Office No. 43 – Pasig
2nd and 3rd Floor Rudgen Building, Shaw Blvd. Brgy. San Antonio, Pasig City beside the office of SSS and infront of Pag-Ibig Fund

Revenue District Office No. 44 – Taguig-Pateros
3/F, Bonifacio Tech. Center, 31st St., cor. 2nd Ave., Crescent West Park, Bonifacio Global City, Taguig City

Revenue District Office No. 45 – Marikina
Antonio Luz Arcade, Cirma St. corner Toyota Avenue, Sto. Niño, Marikina City

Revenue District Office No. 46 – Cainta/Taytay
2nd flr. Manila East Arcade 2, Don Hilario Cruz Avenue, Brgy. San Juan, Taytay Rizal

Revenue District Office No. 47- East Makati
4th Floor, BIR Regional Office, 313 Sen. Gil Puyat Ave., Makati City

Revenue District Office No. 48 – West Makati
5th Floor, BIR Regional Office, 313 Sen. Gil Puyat Ave., Makati City

Revenue District Office No. 49 – North Makati
6th Floor, BIR Regional Office, 313 Sen. Gil Puyat Ave., Makati City

Revenue District Office No. 50 – South Makati
5/f, Atrium Building, Makati Ave., Makati City

Revenue District Office No. 51 – Pasay City
BIR R.O NO. 139 Sen. Gil J. Puyat Avenue

Revenue District Office No. 52 – Parañaque
GRAM Centre Building, Dr. A. Santos Ave. cor. Schilling St. Brgy. San Dionisio, Parañaque City (beside Puregold Jr./ Opposite Liana’s Supermarket)

Revenue District Office No. 53A – Las Piñas City
OHZ Building Lot 1, E-F, L. Hernandez Ave., Brgy Almanza Uno, Las Pinas City

Revenue District Office No. 53B – Muntinlupa City
Lower Ground Floor, Ayala Malls South Park National Road, Alabang, Muntinlupa

Revenue District Office No. 54A – Trece Martirez City, East Cavite
Indang Road, Barangay Luciano, Trece Martirez, Cavite City

Revenue District Office No. 54B – Kawit, West Cavite
Ground Floor, Local Mall, Centennial Road, Magdalo Potol, Kawit, Cavite

Revenue District Office No. 55 – San Pablo City
BIR Regional Office Building Barangay San Nicolas Maharlika Hi-way, San Pablo City

Revenue District Office No. 56 – Calamba, Laguna
2nd Floor, Puregold Jr., Supermarket Barangay Parian, Calamba City, Laguna

Revenue District Office No. 57- Biñan, Laguna
2nd Floor Umbria Commercial Center, National Road, Tulay Bato, Brgy. San Antonio, Binan City

Revenue District Office No. 58 – Batangas City
BIR Building, Brgy.Hilltop , Batangas City

Revenue District Office No. 59 – Lipa City
BIR Building, Barangay Marawoy, Lipa City

Revenue District Office No. 60 – Lucena City
LGCTI, Ilayang Dupay, Lucena City

Revenue District Office No. 61 – Gumaca, Quezon
2/F, Tanada Building, P. Tanada St., cor. Burgos St.,Brgy. Pipisik, Gumaca, Quezon

Revenue District Office No. 62 – Boac, Marinduque
Elmer Tan Building, Nepomuceno St., Boac, Marinduque

Revenue District Office No. 63 – Calapan, Oriental Mindoro
Dolce Casa Tawiran Calapan City

Revenue District Office 64- Talisay, Camarines Norte
BIR Building, Maharlika Highway, Talisay Camarines Norte

Revenue District Office No. 65 – Naga City
BIR Building J. Miranda Ave., cor. Pricenceso St., Monterey Village, Naga City

Revenue District Office No. 66 – Iriga City
BIR Building National Highway San Nicolas Iriga City

Revenue District Office No. 67 – Legazpi City, Albay
BIR Building, Camia St., Imperial Court Subd., Legaspi City

Revenue District Office No. 68 – Sorsogon, Sorsogon
BIR Building, City Compound, Capid-an, Sorsogon City

Revenue District Office No. 69 – Virac, Catanduanes
BIR Building San Isidro Village Virac, Catanduanes

Revenue District Office No. 70 – Masbate, Masbate
Sitio Cagba, Brgy. Tugbo, Masbate City

Revenue District Office No. 71 – Kalibo, Aklan
Arch. Reyes cor. Acebedo St., Kalibo, Aklan

Revenue District Office No. 72 – Roxas City
McKinley St., Roxas City

Revenue District Office No. 73 – San Jose, Antique
Corner Zardiver and Salazar St., San Jose, Antique

Revenue District Office No. 74 – Iloilo City
Ground Floor, BIR Regional Office Building M.H Del Pilar Street, Molo, Iloilo City

Revenue District Office No. 75 – Zarraga, Iloilo City
Poblacion, Zarraga, Iloilo City

Revenue District Office No. 76 – Victorias City, Negros Occidental
BIR Building, Brgy. V. Osmeña Avenue, Victorias City, Negros Occidental

Revenue District Office No. 77 – Bacolod City
BIR Building, Jocson- P. Henares Street Extension, Brgy. Taculing, Bacolod City

Revenue District Office No. 78 – Binalbagan, Negros Occidental
BIR Building, Poblacion, Binalbagan, Negros Occidental

Revenue District Office No. 79 – Dumaguete City
BIR Building, Agapito Valencia Drive, Brgy. Taclobo, Dumaguete City

Revenue District Office No. 80 – Mandaue City
3/F FRC Building, Subangdaku, Highway, Mandaue City

Revenue District Office No. 81 – Cebu City North
BIR Regional Office Building, Arch. Reyes Ave., Cebu City

Revenue District Office No. 82 – Cebu City South
Philwood Building, N. Bacalso Avenue, Cebu City

Revenue District Office No. 83 – Talisay, Cebu
G/F Rosalie Building, Tabunok, Talisay, Cebu City

Revenue District Office No. 84 – Tagbilaran City
2/F Judge Oppus Uy Building, M. Torralba St., Tagbilaran City

Revenue District Office No. 85 – Catarman, Northern Samar
Purok 1, Brgy. Dalakit, Catarman, Northern Samar

Revenue District Office No. 86 – Borongan, Eastern Samar
2/F JRC Building, Real St., Brgy. Songco, Borongan, Eastern Samar

Revenue District Office No. 87 – Calbayog City, Samar
Barangay Bagacay, Calbayog City, Samar

Revenue District Office No. 88 – Tacloban City
BIR Building, Govt. Center Candahug, Palo, Leyte

Revenue District Office No. 89 – Ormoc City
National Highway, Brgy. Bantigue, Ormoc City

Revenue District Office No. 90 – Maasin, Southern Leyte
Barangay Combado, Maasin City, Southern Leyte

Revenue District Office No. 91 – Dipolog City
Upper Sicayab, Dipolog City

Revenue District Office No. 92 – Pagadian City, Zamboanga del Sur
3rd Floor, ACC Building, Rizal Avenue, Pagadian City

Revenue District Office No. 93A – Zamboanga City, Zamboanga del Sur
BIR Building, Petit Barracks, Zamboanga City

Revenue District Office No. 93B – Zamboanga Sibugay
Demegilio Bldg. Purok Airways National Highway, Santol, Ipil, Zamboanga, Sibugay

Revenue District Office No. 94 – Isabela, Basilan
Aniceto G. Mon Bldg. N, Valderosa St., Isabela City, Basilan

Revenue District Office No. 95 – Jolo, Sulu
2/f Hadji Sabtirul Building, Travisi St., Jolo, Sulu

Revenue District Office No. 96 – Bongao, Tawi-Tawi
AMT Tamburani Bldg. Pag-asa St., Tawi-Tawi

Revenue District Office No. 97 – Gingoog City
Gugenueo St., Gingoog City

Revenue District Office No. 98 – Cagayan de Oro City
G/F Regional Office Building, Westbound Terminal, Bulua, Cagayan de Oro City

Revenue District Office No. 99 – Malaybalay, Bukidnon
BIR Building, Casisang, Malaybalay City, Bukidnon

Revenue District Office 100 – Ozamis City
BIR Building, City Hall Drive, Ozamis City

Revenue District Office No. 101 -Iligan City
Quezon Avenue Extension, Palao, Iligan City

Revenue District Office No. 102 – Marawi City
Alic Usman Building, Quezon Ave., Marawi City

Revenue District Office No. 103 – Butuan City
BIR Building, J. Rosales Ave., Butuan City

Revenue District Office No. 104 – Bayugan, Agusan del Sur
Molave Cor. Magkono Sts., Poblacion, Bayugan

Revenue District Office 105 – Surigao City
BIR Building, Km4 Brgy. Luna 8400, Surigao City

Revenue District Office No. 106 – Tandag, Surigao del Sur
2/F Eduhome Building, Osmeña St., Tandag City, Surigao del Sur

Revenue District Office 107 – Cotabato City
BIR, Building SK Pendatun St., Cotabato City

Revenue District Office 108 – Kidapawan, North Cotabato
BIR District Office Building, Quezon Blvd., cor. Padilla St. Kidapawan City, North Cotabato

Revenue District Office No. 109 – Tacurong, Sultan Kudarat
Linfel Building, Magsaysay Ave., Tacurong City

Revenue District Office No. 110 – General Santos City
BIR District Office Building, Pendatun Avenue corner Laurel & M. Roxas Streets, General Santos City

Revenue District Office No. 111 – Koronadal, South Cotabato
Arellano Street Brgy. Zone II Koronadal City, South Cotabato

Revenue District Office No. 112 – Tagum, Davao del Norte
Provincial Capitol Compound, Mankilam, Tagum City, Davao del Norte

Revenue District Office No. 113A – West Davao City
Bolton Ext., Davao City (at the back of the Regional Office Building–right wing)

Revenue District Office No. 113B – East Davao City
Bolton Ext., Davao City (at the back of the BIR Regional Office Building-left wing)

Revenue District Office No. 114 – Mati, Davao Oriental
BIR RDO 114., Gomez St., Mati, Davao Oriental

Revenue District Office No. 115 – Digos, Davao del Sur
BIR RD-115, BIR Building, Aurora 3rd St. Digos City

More Guides Here:

• How to submit a ticket on GCash 
• How to get a referral to TaskUs (Work-Life Travel)
• CYBERBACKER: 5 Things to know before applying
• How to Type the ENYE Letter (Ññ) on Various Devices

Share on Facebook

Post on X

Save