REVENUE MEMORANDUM CIRCULAR NO. 48-2023 issued on May 5, 2023 announces the availability and implementation of the additional features and functionalities of online application for registration information updates and other online facilities for registrationrelated transactions through Online Registration and Update System (ORUS) starting April 28, 2023, to wit:
| Features | Application Details |
|---|---|
| Business Registration | 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 |
| Update of Registration (with Certificate of Registration generation) | Addition of Tax Type Registration of Additional Business/Trade Name Registration of Additional Line of Business Change in Registered Name of Non-Individual taxpayers Update/Change in Registered Address or Transfer of Registration Update/Change of Civil Status |
Taxpayers who already have an existing ORUS account may access and avail the online registration updates and other functionalities by logging-in to the system. Taxpayers who do not have an ORUS account and opt to use the said online registration-related facilities are required to enroll or create an account in ORUS following the guidelines prescribed under Revenue Memorandum Circular No. 122-2022