Bureau of Internal Revenue (BIR)

BIR Replacement of Lost or Damaged COR

If your BIR Certificate of Registration (COR) is lost or damaged, Form 1905 includes replacement/lost-COR pathways. Supporting documents commonly include an affidavit of loss and identification. File at your RDO and confirm the live documentary list on the current Form 1905. Form 1905 lists ₱30 loose documentary stamp tax for COR replacement; confirm any additional RDO charges at filing.

Replace a lost or damaged BIR Certificate of Registration using Form 1905 replacement checklist items.

Last verified October 9, 2026

Updated October 9, 2026

Form 1905 October 2025 ENCS COR lost/damaged cues (2026-10-09).

Quick Summary

Agency
Bureau of Internal Revenue (BIR)
How to apply
Walk-in
Published processing time
Confirm at RDO; depends on complete affidavit and verification.
Published BIR processing fees
₱30 loose DST (Form 1905)

What You’ll Need

Use this as a preparation checklist. Items marked “If it applies” are situational.

  • Form 1905 marked for COR replacement/lost

    Official source

    Use current ENCS form.

  • Affidavit of loss when COR is lost

    If it appliesOfficial source

    Often required on form instructions.

  • Valid IDs of taxpayer/representative

    Official source

    As RDO requires.

How To Do It

  1. 1

    Prepare Form 1905 and affidavit if lost

    Official source

    Bring secondary proofs of registration if available.

  2. 2

    File at RDO

    Official source

    Request replacement COR issuance timeline.

  3. 3

    Receive replacement COR

    Official source

    Update your records and invoice practices.

Fees

Employee and EO 98 TIN paths publish no processing fee in the Citizen’s Charter. Business-registration fees are confirmed in ORUS or at the RDO.

Documentary stamp tax on replacement COR
Form 1905 October 2025 lists ₱30 loose documentary stamp tax for COR replacement. Confirm any additional RDO charges at filing.
Official source
₱30 loose DST (Form 1905)

Important Notes

  • Documentary details can vary by RDO

    Official source

    Follow stamped checklist you receive.

Where / How To Apply

RDO of registration.

Visit BIR website

Official Forms

Links go to current official agency sources. Ano Kailangan does not host government PDF copies. Do not assume a downloadable file is accepted for filing unless the note below says so.

  • BIR Form No. 1905 — COR replacement

    Bureau of Internal Revenue

    1905 · October 2025 ENCS

    Printed submission may apply in some channels—confirm on the current official source before you rely on a printout.

    Official CDN PDF.

    Last verified October 9, 2026 · Evidence VERIFIED

    Open official sourceOpen official PDF

Official Sources

Verify the checklist against the agency before you travel or pay.