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As part of digitalization of its operations, the Bureau of Internal Revenue (BIR) has introduced the Online Registration and Update System (ORUS). The ORUS is an online platform that provides assistance on the following:

  • Application for taxpayer identification number (TIN)
  • Registration of new business
  • Viewing and updating of taxpayer information

Who are covered under ORUS?

Pursuant to RMC No. 122-2022, all taxpayers, whether natural or juridical persons, who intend to transact online with the BIR, including those who currently transact manually for their registration-related transactions, may use ORUS.

How to use ORUS?

Enumerated below are the steps that can be undertaken by either new or existing taxpayers or their duly authorized representatives:

  1. Secure BIR Form S1905 – Registration Update Sheet (RUS), which is available at the Client Support Section (CSS) of the Revenue District Office (RDO) where the taxpayer is registered, and is downloadable from www.bir.gov.ph under the Advisory Section.
  2. Fill out the RUS form and submit three (3) copies to the CSS of the RDO where the taxpayer is registered, or send via the official email address of the taxpayer using the list of CSS emails as stated in Annex B of RMC No. 122-2022. If physically submitted, the approved RUS Form will be given by the BIR within the day. On the other hand, if electronically submitted, the approval will be secured within a few days from date of submission.
  3. Once the RUS is approved, proceed to ORUS to create an account. In ORUS, an email address is required upon enrollment where all the system notifications, including serving of notices, updates, and other concerns to the taxpayer, will be sent. As such, it is critical that the email address shall be the taxpayer’s official email address. Upon registration, a system-generated email is sent, wherein the taxpayer has 24 hours to verify. Accessing the link beyond the allotted time will result in unsuccessful verification. In such a case, the taxpayer needs to redo the online enrollment process. In case when the TIN, email address and the taxpayer information entered during account creation in ORUS do not match with the records in the BIR, the account enrollment will not be successful. As a result, the taxpayer or the duly authorized representative must visit the RDO where the taxpayer is registered or resend via email an updated RUS Form before an account using the existing TIN is created.

Once successfully registered, a one-time password (OTP) shall be sent to the designated email address for every transaction done in the ORUS.

What to expect?

As of this writing, ORUS is not yet fully implemented, as it only allows non-resident foreign corporations to register. Clarificatory issuances from the BIR are expected to be issued for further guidance.

 

Source:

P&A Grant Thornton 

Certified Public Accountants 

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

 

As published in SunStar Cebu, dated 02 November 2022