BIR Form Nos. 2303 and 0605 must be posted in the taxpayer’s place of business in areas conspicuous to the public. “Ask for Receipt” signage or the new Notice to Issue Receipt/Invoice (NIRI) The ...

Attend the required taxpayer’s briefing at the RDO before the release of the BIR Certificate of Registration (COR or BIR Form No. 2303) and the “Ask for a Receipt” Notice (ARN).