BIR Online Registration and Update System (ORUS) Features

Revenue Memorandum Circular (RMC) No. 121-2023

November 29, 2023

Key Functionalities

1. Primary Registration

• Business Registration: Registration of businesses with the issuance of an electronic Certificate of Registration (COR) and Authority to Print (ATP), including e-Payment of registration fees and documentary stamp tax.
• TIN Issuance: Issuance of Tax Identification Numbers (TIN) for foreign individuals and specific taxpayer categories, including those under Executive Order No. 98 (E.O. 98) and One-Time Transaction taxpayers.
• Non-Resident Foreign Corporation (NRFC) Registration: Registration process for NRFCs.
• Conversion of TINs: Conversion of existing non-business TINs (e.g., employees, E.O. 98) to business TINs.
• New Branch and Facility Registration: Registration capabilities for new branches and facilities.
• Employer Account Enrollment: Facilitates TIN issuance for employees.
  

2. Secondary Registration

• ATP Application: Application for Authority to Print.
• Books of Accounts Registration: Registration of Books of Accounts.
• Permit to Use (PTU) Loose-Leaf Registration: Application for PTU Loose-Leaf.
• Computerized Accounting System (CAS) Registration: System registration for CAS.
  

 3. Registration Information Updates

• 8% Income Tax Return Option: Option to avail the 8% income tax return.
• Accounting Period Changes: Submission of applications for changes in accounting periods.
• Tax Incentive Registration: Updates related to tax incentives.
• Contact Information Updates: Changes to contact information, including authorized representatives.
• Stockholder/Member/Partner Information Changes: Updates to stockholder/member/partner details.
• Tax Type Additions: Addition of new tax types.
• Business Name and Line of Business Updates: Changes to business names and lines of business.
• Address Changes and Transfers: Updates to registered addresses or transfers of registration.
  

4. Additional Online Services

• Business Closure or De-registration Applications: Applications for closing or de-registering a business.
• TIN Cancellation Requests: Requests for TIN cancellations.
• PTU Loose-leaf and CAS Acknowledgement Certificate Cancellations: Cancellation applications for PTU Loose-leaf and CAS certificates.
• TIN Verification and Business Research Tools: Tools available for TIN verification and conducting business research.
  

Accessing ORUS

• Existing ORUS Users: Log in to your account to access these features.
• New ORUS Users: Create an account following the guidelines in RMC No. 122-2022.
  

For detailed information, refer to the full RMC No. 121-2023 on the official BIR website.