BIR Clarifies ORUS Registration for Books of Accounts and Extends Deadlines: What Philippine Businesses Need to Know

BIR Clarifies ORUS Registration for Books of Accounts and Extends Deadlines: What Philippine Businesses Need to Know

Taxes
January 20, 2026•3 min read

Published Date: January 20, 2026

Published By: Jac Cantos, Upcloud Accounting

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 004-2026, dated January 15, 2026, clarifying existing rules on the registration of books of accounts through the Online Registration and Update System (ORUS) and extending registration deadlines due to technical issues.

The circular reiterates earlier guidance under RMC No. 3-2023 and provides clarity on when online registration is mandatory, when manual registration is allowed, and which records remain outside ORUS coverage.

Mandatory Registration Through ORUS

The BIR confirms that the registration of the following must be completed online via ORUS:

  • Permanently Bound Loose-Leaf Books of Accounts

  • Computerized Books of Accounts

Online registration is mandatory nationwide unless the Commissioner of Internal Revenue grants an extension upon request filed before the original deadline.

Once registration is successfully completed through ORUS, a QR Code stamp will be generated:

  • For permanently bound loose-leaf books, the QR Code must be affixed to the first page of the bound book.

  • For computerized books, the QR Code must be printed and kept on file for record-keeping purposes.

Manual Registration: Exceptional Cases Only

Manual registration at the Revenue District Office (RDO) is allowed only in exceptional circumstances:

  • An official advisory has been issued confirming ORUS system unavailability; or

  • The taxpayer presents a screenshot of the system error encountered during online registration.

In such cases, the application for manual registration must be filed with the RDO where the taxpayer’s TIN or branch TIN is registered.

Records Not Covered by ORUS Registration

Certain records are not yet registrable through ORUS:

  • Loose-leaf invoices

  • Receipts

  • Other accounting records that remain unavailable online

These records should continue to be registered manually at the concerned RDO until further notice.

Extension of Registration Deadlines

Due to intermittent log-in and connectivity issues affecting ORUS, the BIR has approved the following deadline extensions:

ORUS

Taxpayers are expected to comply within the extended periods to avoid penalties under existing revenue laws and regulations.

Key Takeaway

RMC No. 004-2026 reinforces the mandatory use of ORUS, limits manual registration to specific exceptions, and provides temporary deadline relief. Taxpayers maintaining loose-leaf or computerized books of accounts should ensure timely registration and proper retention of the ORUS-generated QR Code to remain compliant.

For taxpayers using loose-leaf books of accounts, compliance goes beyond registration alone. Proper preparation, binding, and record retention are equally critical to avoid issues during BIR audits.

Navigating BIR regulations can be complex. Upcloud Accounting offers expert accounting and bookkeeping services to ensure your business remains compliant with all BIR requirements.

  • ORUS Registration Assistance: We can guide you through the ORUS registration process and ensure all requirements are met.

  • Compliance Monitoring: We stay up-to-date on all BIR regulations and deadlines.

  • Bookkeeping Services: We offer comprehensive bookkeeping services to ensure your financial records are accurate and organized.

  • Expert Consultation: We provide expert advice on navigating the complexities of Philippine tax law.

Upcloud Accounting: Virtual Outsourced Accounting and Bookkeeping Services in the Philippines

Upcloud Accounting offers accounting, bookkeeping, tax compliance, and business licensing services specializing with startups and SMEs in the Philippines.

Our goal is to increase efficiency, automation, and transparency across the accounting and finance functions of our clients with our cutting-edge technology. If you want to move your company’s finance function online, contact our Team of Expert Accountants and Bookkeepers directly via [email protected] or visit www.upcloudaccounting.comto learn more about how Upcloud Accounting accounting services can support your PH business!

Disclaimer: This article or blog is only for general knowledge and guidance and is not a substitute for an expert opinion. For technical advice, please consult your tax / legal advisor for your specific business concerns. For comments, suggestions, and feedback, feel free to email us at [email protected].

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