REVENUE MEMORANDUM CIRCULAR NO. 36-2023 issued on March 20, 2023 announces the availability and implementation of the following registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) starting March 17, 2023:
          Online Payment (e-Payment) of Annual Registration Fee (RF) for New Business
            Registrants
          Online Inquiry of RF Payment for BIR Internal Users
          Application for Cancellation of Permit to Use (PTU) Loose-leaf and
            Acknowledgement Certificate (AC) of Computerized Accounting System (CAS)
           Online Verification of Taxpayer Identification Number (TIN)
           BIR Registered Business Search Facility
      Taxpayers who already have an existing ORUS account may avail the additional online transactions, functions and features by logging-in to the system by accessing it through the BIR website (www.bir.gov.ph) under the eServices icon or thru URL https://orus.bir.gov.ph.
         Taxpayers who do not have an ORUS account 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.