Prescribing the Policies and Guidelines on the Online Registration of Books of Accounts

January 10, 2023 REVENUE MEMORANDUM CIRCULAR NO. 3-2023 SUBJECT : Prescribing the Policies and Guidelines on the Online Registration of Books of Accounts FOR : All Revenue Officials, Employees, Taxpayers and Others Concerned This Circular is being issued to amend Section 2 of Revenue Memorandum Circular No. 29-2019 in relation to the manner of registration of books of accounts using the Online Registration and Update System (ORUS) facility, which shall now read as follows: " Section 2. Registration of Books of Accounts (BAs) . All books of accounts shall be registered online with the Bureau's Online Registration and Update System (ORUS). Instead of the manual stamping of books of accounts, a Quick Response (QR) Code shall be generated, which can be validated online. The manners of bookkeeping or maintaining of books of accounts is summarized as follows: For New Business Registrants Type of Books of Accounts Deadline for Registration Frequency 1. Manual Books of Accounts Before the deadline for filing of the initial quarterly Income Tax return or the annual Income Tax return, whichever comes earlier. Before the full consumption of the pages of the previously registered books For Existing Business Taxpayers or Subsequent Registration Type of Books of Accounts Deadline for Registration Frequency 1. Manual Books of Accounts Before use of the books. Before the full consumption of the pages of the previously registered books 2. Permanently Bound Loose leaf Books of Accounts Within fifteen (15) days after the end of each taxable year or within 15 days from the closure of business operations, whichever comes earlier, unless extended by the Commissioner or his duly authorized representative, upon request of the taxpayer before the lapse of the said period. Annually 3. Computerized Books of Accounts Within thirty (30) days from the close of each taxable year or within 30 days from the closure of operations, whichever comes earlier, unless extended by the Commissioner or his duly authorized representative, upon request of the taxpayer before the lapse of the said period. Annually New sets of manual books of accounts (BAs) are not required to be registered every year. However, taxpayers may opt to use new set of books of accounts yearly. Hence, new sets of manual BAs shall be registered before its use. Online Registration of Books of Accounts and QR Stamping Taxpayers who shall register their books of accounts shall use the BIR Online Registration and Update System (ORUS) at https://orus.bir.gov.ph. Upon successful registration, the system shall generate the "QR Stamp," which the taxpayers shall paste on the first page of their manual books of accounts and permanently bound loose leaf books of accounts. In the case of computerized books of account, the "QR Stamp" shall be attached to the transmittal letter showing detailed content of the USB flash drive where the books of accounts and other accounting records are stored/saved. The QR Stamp (Annex) shall have the following taxpayer information printed: 1. TIN; 2. Registered Name; 3. Registered Address; 4. Type of Book (Manual, Loose leaf or Computerized); 5. Book Registered; 6. Permit No./Acknowledgement Certificate Control No. (ACCN) for Loose Leaf or Computerized 7. PTU/ACCN Date issued for Loose Leaf or Computerized 8. Quantity; 9. Volume No.; 10. Date Registered; 11. Date Approved; and 12. QR Code. The QR Code shall determine the authenticity of the printed QR Stamp when scanned by any smartphone, which will be redirected to the BIR ORUS website." Transitory Provision Upon initial implementation of online registration of books of accounts through ORUS, taxpayers shall still be allowed to register and stamp their manual books of accounts at the Revenue District Office/Large Taxpayer Division/Office where the Head Office or Branch is registered. The Revenue District Office/Large Taxpayer Division/Office shall announce and inform taxpayers under its jurisdiction that the registration of books of accounts can be done manually or online. All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ANNEX QR Stamp Sample: Manual Book of Account QR Stamp Sample: Loose Leaf Book of Account QR Stamp Sample: Computerized Book of Account ATTACHMENT ORUS Online Registration and Update System Registration of Books of Accounts Taxpayer Guide Setting-up the ORUS account Account Creation Page Taxpayers who do not have an existing TIN or record with the BIR can create an account with ORUS using their permanent email or company email. Only one email per taxpayer can enroll in ORUS. For taxpayers who have an existing TIN or record with the BIR, updated permanent email address existing in BIR registration is required to be used during account creation. Step 1: Access ORUS by clicking the icon "ORUS" in the BIR website www.bir.gov.ph . Alternatively, you may enter the following url in your browser: https://orus.bir.gov.ph Step 2: Select <New Registration> Step 3: Select the appropriate User Type : As a Non-Individual or As an Individual Step 4: A description of the user type and the requirements is then shown. Click <Create an Account> button Step 5: Read and agree to the Terms of Service and User Agreement Step 6: Select whether you are a Taxpayer or a Tax Agent. 1 If "Taxpayer" is selected, user needs to select if the taxpayer has an existing TIN or not. Once these values are selected in these fields, user type field will appear Field Format Description Register as Toggle Taxpayer Select whether you are a Taxpayer or a Tax Agent 1 With or Without Existing TIN Toggle Without Existing TIN Select whether Without Existing TIN or With Existing TIN User Type Dropdown The values in this field will be filtered whether the user selected "Individual" or "Non-Individual" Step 7: Create an ORUS account by filling up all required fields according to the user type selected (*) Field Format Description Email Open Text; [emailprotected] Indicate the email address to be linked to the account. This will serve as the email address in your permanent taxpayer record. !Important: Make sure that the email address logged here is the active email address that the company is using. BIR officers who will validate the information in the application form may contact the company through this email address. This will serve as your username in logging in to ORUS and any OTP verification for other functionalities such as account verification or forgot password will be sent through this email. Once application is approved, TIN will also be sent through this email. This will serve as the email address in your permanent taxpayer record. Changing of email address is not available online and will require manual processes with the BIR. Upon providing the email address, a pop-up message will display: Taxpayer must agree and click on 'I Acknowledge' to proceed. Password Open Text Indicate the password for the account. Guidelines for the password are as follows 1. Must contain at least 12 and 128 max characters 2. Must not be identical with your previous passwords 3. Must not contain the username or full name 4. Must comply with the following complexity requirements: 5. One (1) English upper case letters (A to Z) 6. One (1) English lower case letters (a to z) 7. Numeric characters (0-9) 8. At least one (1) special character long Confirm Password Open Text Indicate the same password for the account reCAPTCHA Toggle Security function for increased protection of the portal. Click the check box. You may also be asked to select photos according to certain instructions. Account Verification Account enrollment is required to be verified within 24 hours sent via email. Step 1: Upon clicking the <Register> button in Account Creation, user will receive a pop-up message on account verification. To exit, click <Close> button Step 2: User will receive an email containing the following text: Non-individuals "Subject: Account Verification Hi [Corporation Name], Thank you for signing up on ORUS! To complete your registration, please verify your account by clicking the link below: VERIFY YOUR ACCOUNT You have 24 hours to verify your account. Accessing the link beyond that time period will result to unsuccessful verification. Can't see the button? You may also verify using this link: https://orus.bir.gov.ph//verify/xxxxx If you did not initiate this transaction, avoid clicking this link and report this by sending an email to [emailprotected] This is a system generated email. Please do not reply. For any concerns, please contact 8538-3200." Individuals "Subject: Account Verification Hi [Taxpayer's Name], Thank you for signing up on ORUS! To complete your registration, please verify your account by clicking the link below: VERIFY YOUR ACCOUNT You have 24 hours to verify your account. Accessing the link beyond that time period will result to unsuccessful verification. Can't see the button? You may also verify using this link: https://orus.bir.gov.ph//verify/xxxxx If you did not initiate this transaction, avoid clicking this link and report this by sending an email to [emailprotected] This is a system generated email. Please do not reply. For any concerns, please contact 8538-3200." Step 3: Once user clicks on the "VERIFY YOUR ACCOUNT" link sent on email, it will be redirected to the ORUS page which displays: Click on the <OK> button to be redirected to login. Log In Step 1: Access ORUS by clicking the icon "ORUS" in the BIR website www.bir.gov.ph. Alternatively, you may enter the following url in your browser: https://orus.bir.gov.ph Step 2: Click <Login> button at the upper-right side of the screen or the <Login to ORUS> button after clicking New Registration: Step 3: Select the appropriate classification: (1) Taxpayer Step 4: Enter email address and password. Click <Login> button Registration and Update of Books Accessing the Form BIR Form 1905: Registration/Update of Books Step 1: After logging in, click the <Secondary Registration> button. Step 2: Click the <Book of Account> from the choices in the <Secondary Registration> drop-down menu. Step 3: Click the <Register Book of Account> to proceed to register the book of account of the business. User will be redirected to the BIR Form. The application form contains the following fields: Page 1: Taxpayer Information Step 4: Select which Office to register the Books of Account for. User may select which office to register the Books of Account for; either for <Head Office> or <Branch> . Once the user selected an office, it will display business details of the taxpayer including the TIN, RDO Code, and Business Address. Step 5: To proceed in registering the book of accounts, click the <Add> button inside the box. Page 2: Books of Accounts Step 6: Click the <Add Row> button to register Books of Account. Step 7: Fill up all the required fields in Books of Account Information Details. Once done, click the <Add Book> button. Field Format Description Type Radio Button Select the Type of Book of Account. Whether it is a: Manual Loose Leaf Computerized Type of Books to be Registered Dropdown Select the Type of Books to be registered from the multiple selections. User can also search for the specific type of books to register. Quantity Number Indicate the quantity of books to be registered. Last Volume Number Indicate the last volume of books to register. Volume From Disabled Input Field This is an auto-computed/filled field that displays the previous volume of books of account registered. Volume To Disabled Input Field This is an auto-computed/filled field that displays the present volume of books of account registered. Validity Period From Date Field mm/dd/yyyy Indicate the validity period of the books of accounts to be registered. Date of Registration Date Field mm/dd/yyyy Indicate the date of registration of the books of accounts to be registered. PTU CAS No./ Acknowledgement Certificate Control Number (ACCN) Number Indicate the PTU CAS No./Acknowledgement Certificate Control Number (ACCN) Taxable Year From Date Field mm/dd/yyyy Indicate the taxable year to which the books of account/s are valid from. Taxable Year To Date Field mm/dd/yyyy Indicate the taxable year to which the books of account/s are valid until such date. All added books of accounts will be displayed in the initial summary table in the Books of Account Page. User can still delete added rows or add rows until 11 maximum rows. Step 8: Once done, click <Continue> button to proceed. Step 9: The User will be go back to the first page (Taxpayer Information Page) to add additional offices/branches that will be included in the ATP registration. Select an office/branch and click <Add> to register the receipts for the selected office, otherwise, click <Continue> to proceed to the summary page. Page 3: Submit Documents Step 10: Upload all the required documents. Once done, click <Review> button to review the summary of the form. In every upload of attachments, a pop-up notification will appear stating the successful upload of documents. Viewing of Summary Page and Submission In the Summary Page, all information inputted will be displayed such as the following: 1. Taxpayer Information 2. Business Information 3. Book of Account Details 4. Attachments Step 11: Tick all the 3 boxes for the Agreement of Services, then click <Submit Application> . Pop out message will appear "Registration Successful" providing the ARN and details. Stamp Generation Step 12: Click <Okay> in the success pop-up message. User will be redirected to the Profile Page to view and download the stamps. QR Stamp Sample 1. Manual Books of Accounts 2. Loose Leaf Books of Accounts 3. Computerized Books of Accounts -END- Footnotes 1. Tax Agent Registration is not accessible as of the first release, but as further releases of the ORUS system are developed, it will be fully functional to users.