Both SPM and CRM registration require a copy of the Certificate of Registration (COR) or BIR Form 2303. This document is supposedly displayed in your place of business for public viewing. Both SPM and CRM registration require an updated payment of Annual Registration Fee (ARF) using BIR Form 0605.

Download the PDF here to learn the step-by-step process on how to register your Special Purpose Machine online.

SOURCE: https://www.bir.gov.ph