REVENUE MEMORANDUM CIRCULAR NO. 3-2023 issued on January 10, 2023 prescribes the policies and guidelines on the Online Registration of Books of Accounts.
Section 2 of Revenue Memorandum Circular No. 29-2019 is amended 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:
| 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 |
| 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. |
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:
a. TIN;
b. Registered Name;
c. Registered Address;
d. Type of Book (Manual, Loose leaf or Computerized);
e. Book Registered;
f. Permit No./Acknowledgement Certificate Control No. (ACCN) – for
Loose Leaf or Computerized
g. PTU/ACCN Date issued – for Loose Leaf or Computerized
h. Quantity;
i. Volume No.;
j. Date Registered;
k. Date Approved; and
l. 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.” 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.