REVENUE MEMORANDUM CIRCULAR NO. 62-2024 issued on May 16, 2024 announces the availability of the “Taxpayer Classification Inquiry” functionality in the Online Registration and Update System (ORUS).

To view/inquire on the Taxpayer’s Classification under the EOPT Act, taxpayer-applicants shall access ORUS through https://orus.bir.gov.ph/home and follow the procedures below.

a. In ORUS Homepage, select the “Verify TIN/Search BIR-Registered Business” from the displayed functionalities.

b. Select “BIR-Registered Business Search and Taxpayer Classification Inquiry” from the dropdown list.

c. Click the “Proceed” button.

d. Taxpayer shall be required to input the following details:

i. Registered Name or Trade Name (as shown on the Certificate of Registration – BIR Form No. 2303)

ii. TIN and Branch Code

e. Tick the box for verification (I’m not a robot), then click the “Search” button. Taxpayer’s Classification will be displayed as (Micro, Small, Medium, Large). Note your Taxpayer Classification.

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

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

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

iv. Large Taxpayer – a taxpayer whose gross sales for a taxable year is One Billion Pesos (₱ 1,000,000,000.00) and above

f. Should there be a disagreement with the initial Taxpayer Classification, the taxpayer should send a letter to the Revenue District Office (RDO) where he or she is registered and inform the said RDO of the correct Taxpayer Classification. Proof of claim for the correct classification [i.e. Taxable Year (TY) 2022 Income Tax Return or TY 2022 Income Statement showing the Gross Sales, etc.] should be attached to the letter.

g. The RDO shall evaluate the documents submitted by the taxpayer and make the necessary correction in the Taxpayer Classification, if the taxpayer’s claim is correct/valid.

h. The RDO shall inform the taxpayer of the result of the evaluation and the action taken.