You will need a COR if you want to register for Taxumo. So that means, you have to be a registered taxpayer. Note: having a TIN is different from having a COR (Certificate of Registration or BIR Form 2303).

For a Freelancer, the process is much easier as you usually just have to transact with the BIR. Note that the process does change between RDO's so your mileage may vary.

Here's a guide written by Ginger that details how to register as a freelancer:

Freelancers’ Questions About Taxation, Answered!

Now if you're registering your business as a Sole Proprietor, it's a little bit more complicated. Fortunately, Ginger also wrote a guide on how to go through the process:

Legalities in Starting a Business

Hope that helps!

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