10/06/2026
๐๐ฎ๐ข๐๐ค ๐๐ฎ๐๐ฌ๐ญ๐ข๐จ๐ง: ๐ผ ๐๐ ๐๐ ๐๐๐๐๐๐ ๐ ๐๐๐๐๐. ๐ท๐ ๐ผ ๐๐๐๐ ๐ก๐ ๐๐๐ ๐ก ๐๐ฆ ๐ถ๐๐๐ก๐๐๐๐๐๐ก๐ ๐๐ ๐
๐๐๐๐ ๐ก๐๐๐ก๐๐๐ (๐ถ๐๐
)? ๐ผ๐ ๐ฆ๐๐ , ๐คโ๐๐๐ ๐ค๐๐๐ ๐ผ ๐๐๐ ๐ก ๐๐ก?
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!