Tax Alert No. 35 [Revenue Memorandum Circular (RMC) No. 121-2023 dated 29 November 2023]

20 Dec 2023

Announces the updated features and functionalities of the Online Registration and Update System (ORUS)

Please be informed that the Commissioner of Internal Revenue has issued RMC No. 121-2023 announcing the updated features and functionalities of the Online Registration and Update System (ORUS). The salient points are as follows:

Taking into consideration, the following additional features and functionalities of ORUS are now available online:

Taxpayer Identification Number (TIN) Inquiry;
Access to Digital TIN ID; and
Availability of MyEG as one of the online payment facilities in ORUS

With the addition of the three functionalities, below is the summary of the features and functionalities that are currently available in ORUS:

Features	Application Details
Primary Registration	Registration of business and issuance of electronic Certificate of Registration (COR) and Authority to Print (ATP) with e-Payment of Registration Fee and Loose Documentary Stamp Tax (DST) Issuance of TIN Issuance of TIN for Taxpayers under Executive Order 98 (E.O. 98) and One-Time Transaction Taxpayers Registration of Non-Resident Foreign Corporation (NRFC) Conversion of Non-Business Taxpayers (e.g. Employee, E.O. 98) with existing TIN to Business Taxpayers Registration of New Branch Registration of New Facility Employer Account Enrollment to facilitate the TIN issuance of employee Updated/Change in Registered Address or Transfer of Registration
Secondary Registration	Application for ATP Registration of Books of Accounts Registration of Permit to Use (PTU) Loose-Leaf System Registration of Computerized Accounting System (CAS)
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 Contact Person/Authorized Representative Change/Update of Stockholders/Members/Partners Addition of Tax Type Registration of Additional Business/Trade Name Registration of Additional Line of Business Change in Registered Name of Non-Individual taxpayers Updated/Change in Registered Address or Transfer of Registration Update/Change of Civil Status
Other Online Facility	Submission of Application for Closure or Deregistration of Business Submission of Application for TIN Cancellation Application for Cancellation of PTU Loose-Leaf and Acknowledgement Certificate (AC) of CAS Online Verification of TIN BIR Registered Business Search Facility Digital TIN ID TIN Inquiry;

Taxpayers who do not have an ORUS account and opted to use the said online registration-related facilities are required to enroll or create an account with ORUS following the guidelines prescribed under RMC No. 122-2022.

You may access the full version of this Circular through the BIR website.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link.