BIR Clarifies Mandatory ORUS Registration for Books of Accounts and Extends Deadlines

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 004-2026, dated 15 January 2026, to clarify existing rules on the registration of books of accounts through the Online Registration and Update System (ORUS) and to formally extend registration deadlines due to technical issues affecting the system.

The circular reiterates earlier guidance under RMC No. 3-2023 and provides additional clarity on when online registration is mandatory, when manual registration is allowed, and which records remain outside ORUS coverage.

Mandatory Registration Through ORUS

The BIR confirms that the registration of the following must be completed online via ORUS:

• Permanently Bound Loose-Leaf Books of Accounts
• Computerized Books of Accounts

Online registration is mandatory nationwide unless an extension is granted by the Commissioner of Internal Revenue or an authorized representative upon request filed before the original deadline.

Once registration is successfully completed through ORUS, a QR Code stamp will be generated:

• For permanently bound loose-leaf books, the QR Code must be affixed to the first page of the bound book.
• For computerized books, the QR Code must be printed and kept on file for record-keeping purposes.

Manual Registration: Exceptional Cases Only

Manual registration at the Revenue District Office (RDO) is allowed only in exceptional circumstances, specifically when:

• An official advisory has been issued confirming ORUS system unavailability; or
• The taxpayer presents a screenshot of the system error encountered during online registration.

In such cases, the application for manual registration must be filed with the RDO where the taxpayer’s TIN or branch TIN is registered.

Records Not Covered by ORUS Registration

The circular clarifies that certain records are not yet registrable through ORUS, including:

• Loose-leaf invoices
• Receipts
• Other accounting records that remain unavailable online

These records should continue to be registered manually at the concerned RDO until further notice.

Extension of Registration Deadlines

Due to intermittent log-in and connectivity issues affecting ORUS, the BIR has approved the following deadline extensions:

Taxpayers are expected to comply within the extended periods to avoid penalties under existing revenue laws and regulations.

Key Takeaway

RMC No. 004-2026 does not introduce new registration rules but reinforces the mandatory use of ORUS, clearly limits manual registration to specific exceptions, and provides temporary deadline relief due to system issues. Taxpayers maintaining loose-leaf or computerized books of accounts should ensure timely registration and proper retention of the ORUS-generated QR Code to remain compliant.

For taxpayers using loose-leaf books of accounts, compliance goes beyond registration alone. Proper preparation, binding, and record retention are equally critical to avoid issues during BIR audits. You may refer to this detailed guide on loose-leaf books and compliance requirements to better understand how these records should be maintained.