as long as you open a branch or a storage house (bodega) or a sattelite office where even no sales are made, you need to register it with the bir as a branch, a bodega or a sattelite office with a separate BIR certificate of registration and a separate OFFICIAL receipt with the separate and distinct address of each unit indicated in the official receipt. thus, where your main office is locted in Barangay A, Claveria St, Davao City and you have a branch in the same barangay but in another location like Brangay A, San Pedro St., Davao City, you need to register them both with the BIR. they will have two separate COR (certificate of Registration) and two separate official receipts, one official receipt and COR with the address of Claveria st. indicated in the official receipt and COR, and the other OR and COR with the address of San Pedro St. indicated in the official receipt and COR of that San Pedro St. Branch. kahit sa same barangay pa iyan sila, need to register it with the BIR , at me separate iyan sila na OR at COR.