Why do taxpayers need to submit a copy of the COR together with their Sworn Declaration to their Withholding Agent/Payer?

The copy of the COR is required for the withholding agent/payer to determine if the payee is actually registered with the BIR, and if payee is non- VAT taxpayer who may be qualified to avail of the option to be taxed at 8% flat income tax rate if gross sales/ receipts and other non-operation income did not exceed P3M for the taxable year.