Legal & Tax Updates [Back to list]

BIR Implements Online Application System for Registration-Related Transactions

On 23 January 2023, the Bureau of Internal Revenue (“BIR”) released Revenue Memorandum Circular (“RMC”) No. 12-2023 which announced the availability of online application for registration information updates and other online facilities for registration-related transactions through its Online Registration and Update System (“ORUS”).

Taxpayers who already have an existing ORUS account may avail of the services by simply logging into the system. Meanwhile, taxpayers without an ORUS account and opt to avail of the online services are required to enroll or create an account in ORUS following the guidelines under RMC No. 122-2022.

The following registration may now be updated online through the ORUS:

Features

Application Details

Registration Information Update

- Availment of 8% Income Tax Return Option;
- Submission of Application for Change in Accounting Period;
- Registration/Addition of Tax Incentive;
- Change/Update of Contact Type;
- Change/Update of Contract Person/Authorized Representative; and
- Change/Update of Stockholders/Members/Partners.

Secondary Registration

- Registration of Permit to Use Loose-Leaf; and
- System Registration of Computerized Accounting System.

Other Online Facility

- Submission of Application for Closure or De-registration of Business; and
- Submission of Application for TIN Cancellation.