REVENUE MEMORANDUM CIRCULAR NO. 113-2024 issued on October 15, 2024, announces the availability of the Application for Update of Taxpayer Classification thru the “Update Information” functionality and the resumption of business registration and other registration-related transactions in the Online Registration and Update System (ORUS) starting October 1, 2024, and October 10, 2024, respectively. Per Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act), taxpayers shall be classified into Micro, Small, Medium and Large Taxpayers based on their annual gross sales from their business, to wit:

a. Micro Taxpayer – a taxpayer whose gross sales for taxable year is less than Three Million Pesos (Php 3,000,000.00)

b. Small Taxpayer – a taxpayer whose gross sales for taxable year is Three Million Pesos (Php 3,000,000.00) to less than Twenty Million Pesos (Php 20,000,000.00)

c. Medium Taxpayer – a taxpayer whose gross sales for taxable year is Twenty Million Pesos (Php 20,000,000.00) to less than one Billion Pesos (Php 1,000,000,000.00)

d. Large Taxpayer – a taxpayer whose gross sales for taxable year is One Billion Pesos (Php 1,000,000,000.00) or more.

Taxpayers who want to update their Taxpayer Classification shall access ORUS through https://orus.bir.gov.ph/home and follow the procedures indicated in the Circular. The following existing business registration and other registration-related transaction functionalities/features are now available in ORUS:

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  • Registration of Business and Issuance of Electronic Certificate of Registration (eCOR) and Authority to Print (ATP) with Electronic Payment (e-Payment) of Loose
  • Documentary Stamp Tax (DST)
  • Registration of New Branch
  • Application for Authority to Print (Subsequent)

Taxpayers who already have an existing ORUS account may access and avail the said online registration enhancement and update transactions, functions and features by logging in to the system. Taxpayers who do not have an ORUS account yet and opted to use the said online registration facility of the BIR are required to enroll or create an account in ORUS following the guidelines prescribed under Revenue Memorandum Circular No. 122-2022.