The Bureau of Internal Revenue (BIR) is on its way to complete its digitalization roadmap with the release of more updates to its Online Registration and Update System (ORUS). Through the issuance of Revenue Memorandum Circular (RMC) No. 12-2023 last January 27, 2023, the BIR introduced the following additional features to the ORUS:

1. Registration information update

a. Availment of 8% income tax return option

b. Submission of application for change in accounting period

c. Registration/addition of tax incentive

d. Change/update of contact type

e. Change/update of contact person/authorized representative

f. Change/update of stockholders/members/partners

2. Secondary registration

a. Registration of permit to use loose-leaf books of accounts

b. System registration of computerized accounting system

3. Other online facility

a. Submission of application for closure or de-registration of business

b. Submission of application for TIN cancellation

By logging into ORUS, taxpayers can already access the new features without the need to go physically to a revenue district office. Meanwhile, taxpayers who do not have their ORUS accounts yet may register by sending their duly filled out BIR Form S-1905 through email at the designated revenue district offices.

Please be guided accordingly.



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 08 February 2023