How to Check if Your Business Has Open Cases with BIR
Practical guide on confirming whether your business has open or unresolved cases with the Bureau of Internal Revenue (BIR) in the Philippines.
What you’ll learn in this open BIR cases guide
This guide shows you how to check if your business has open BIR cases in the Philippines, what documents to bring, and what to do if the BIR finds unfiled returns or unpaid taxes.
To stay fully compliant, you may also want to read our BIR Business Registration Guide, Digital Tax Filing & Payment (eBIRForms) Guide, and BIR Close Business Step-by-Step Guide.
To help prevent new open cases, you can also use our free BIR Book of Accounts Tool to track filings, payments, and day-to-day entries in a way that supports BIR compliance.
Steps to Check for Open Cases at BIR
To check if a business has an open case with the BIR in the Philippines, follow these steps:
- Visit the BIR office of your Revenue District Office (RDO) where your business is registered, specifically the Compliance Section.
- Request for a Case Monitoring System (CMS) report or a list of open cases under your business name.
- Bring a photocopy of your BIR Certificate of Registration (Form 2303) and a government-issued valid ID.
- If you're a representative, bring a Special Power of Attorney (SPA) along with your IDs.
- The BIR will provide you a list or status report showing if there are any open or unresolved cases related to your business filings or payments.
Fees Involved
- There is no direct fee for requesting the open case status at the RDO.
- If you request a Certificate of No Open Case, the fee is typically around PHP 100 plus a documentary stamp tax of PHP 30.
- Penalties or fees may apply if you have unpaid taxes or unfiled returns revealed by the case check.
Requirements for Checking Cases
- Photocopy of your BIR Certificate of Registration (Form 2303)
- Valid government-issued ID
- Special Power of Attorney if a representative is asking on your behalf
- Any letters or notices previously received from BIR that pertain to your business
Resolving Open Cases
If cases are found due to unfiled tax returns, you must file the required returns and pay any corresponding penalties.
Penalties for missed filings start at around PHP 1,000 but can increase depending on business size and tax amounts.
Submit proof of filing and payment to BIR to close the open cases.
Important Reminder
Visiting your RDO personally is the most straightforward way to check for open cases and clarify any tax compliance standing your business has with the BIR in the Philippines.