BIR Issuances – RMC 121-2023

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The BIR announces the Updated Features and Functionalities of the Online Registration and Update System (ORUS)


Revenue Memorandum Circular (RMC) No. 121-2023

29 November 2023


This Circular is issued to announce the availability and implementation of the additional features and functionalities of the ORUS starting 21 November 2023.

With the addition of three (3) functionalities, below is the summary of the features and functionalities that are currently available in ORUS:


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 taxpayers Identification Number (TIN) for foreign individuals

·         Issuance of TIN for Taxpayers under Executive Order 98 (E.O. 98) and One-Time Transactions 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 employees Update/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 taxpayer

·         Update/Change in Registered Address or Transfer of Registration

·         Update/Change of Civil Status

Other Online Facility ·         Submission of Application for Closure or De-registration of Business

·         Submission of Application for TIN Cancellation

·         Application for cancellation for PTU Loose-leaf and Acknowledgement Certificate (AC) of CAS

·         Online Verification of TIN

·         BIR Registered Business Research Facility

·         TIN Inquiry

With Existing ORUS Account

Taxpayers who already have existing ORUS account may be access and avail the online registration updates and other functionalities by logging-in to the system.

With No Existing ORUS Account

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 in ORUS following the guidelines prescribed under RMC No. 122-2022.

Copy of the RMC can be accessed bellow.

RMC No. 121-2023.pdf

RMC No. 122-2023.pdf

RMC No. 122-2022.pdf

RMC No. 122-2022 (S1905- Registration Update Sheet).pdf

RMC No. 122-2022 (Annex B – List of Email Addresses for Submission of S1905).pdf

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