RMC No. 113-2024 — Announcing the availability of update of taxpayer classification, and resumption of business registration and other registration-related transactions in the Online Registration and Update System

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City 7 5 DCT 202k

REVENUE MEMORANDUM CIRCULAR NO. 1 1 3 - 2 0 2 4

SUBJECT Resumption of Business Registration and Other Registration-Related Transactions in the Online Registration and Update System (ORUS) Announcing the Availability of Update of Taxpayer Classification, and

FOR All Revenue Officials and Employees, Taxpayers and All Others

Concerned

of the National Internal Revenue Code (NIRC) on the classification of taxpayers, this Circular is hereby issued to announce the availability of the Application for Update of Taxpayer Classification thru the "Update Information" functionality and the resumption of business registration and other registration-related transactions in the BIR Online Registration and Update System (ORUS) starting October 1, 2024 and October 10, 2024, respectively. Relative to the implementation of Reyenue Regulations No. 8-2024 and Section 21(B)

A. Application for Update of Taxpayer q Issification in ORUS

classified into Micro, Small, Medium and Large Taxpayers based on their annual gross sales from their business, to wit: Per Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act), taxpayers shall be

A. Micro Taxpayer - a taxpayer whose gross sales for taxable year is less than Three B Small Taxpayer - a taxpayer whose gross sales for taxabie year is Three Million Million Pesos (Php 3,000,000.00)

D. Large Taxpayer - a taxpayer whose gross sales for taxable year is One Billion Pesos C. Medium Taxpayer - a taxpayer whose gross sales for taxable year is Twenty Million (Php 1,000,000,000.00) or more. Pesos (Php 20,000,000.00) to less than One Billion Pesos (Php 1,000,000,000.00) Pesos (Php 3,000.000.00) to less than Twenty Million Pesos (Php 20,000,000.00)

https://orus.bir.gov.ph./home and follow the procedures below. Taxpayers who want to update their Taxpayer Classification shall access ORUS through

I. Log in to ORUS account. If no ORUS account yet, taxpayer should enroll or create an 2 Go to "Update Information" ORUS account.

3 Select "Correction/Change/Update of Registration" then click "Update Information"

button. 4 Select "Head Office" then click the "Validate" button. 5 Click "Information to Update" then select "Change/Update of Taxpayer Classification" 6. The existing Taxpayer Classification shall be displayed and a field to indicate the requested new Taxpayer Classification shall be opened. The taxpayer shall select the desired Taxpayer Classification, then click the "Continue" button.

PURE^U OF INTERNAL REVFNUE 7 O"v

OCT 15 2024

7. Click the "Add Attachment" button to attach the documentary requirements needed to support the request for change in Taxpayer Classification.

for the last two (2) years. Said requirement is mandatory only for downgrade, except for If the update of Taxpayer Classification is a downgrade (e.g. from Large to Medium). taxpayer needs to attach Income Ta% Return or Income Statement showing gross sales downgrade of Taxpayer Classification from Small to Micro.

8. Review the details on the summary page to avoid discrepancy on the documentations. the RDO where the application shali[be processed. Once confirmed, check all the boxef and click "Submit Application" button. A pop-up message shall be displayed reflecting the Application Reference Number (ARN) and

9. Click "Proceed" button. Taxpayer shall receive an email upon successful submission of application for change in Taxpayer @fassification.

application for change in Taxpayer{ Classification thru email, registered mail or any Upgrade of Taxpayer Classification (e.g. Small to Medium) and downgrade from Small to Micro shall be automatically approved. Downgrading of Taxpayer Classification (e.g. Large to Medium) shall be subject to{the manual approval of the Revenue District Office (RDO) within seven (7) working days from the date of submission of application. The taxpayer shall be notified by the iconcerned RDO of the approval/disapproval of other possible means.

B. Resumption of Business Registration and Other Registration-Related Transaction Functionalities/Features in ORUS

functionalities/features are now available ini ORUS: The following existing business registration and other registration-related transaction

Registration of Business and issuance of Electronic Certificate of Registration Registration of New Branch Application for Authority to Priri(t (Subsequent) Documentary Stamp Tax (DST} (eCOR) and Authority to Print (ATP) with Electronic Payment (e-Payment) of Loose

following the guidelines prescribed under Revenue Memorandum Circular No. 122-2022. ontine registration enhancement and update transactions, functions and features by logging- in to the system. Taxpayers who do not have an ORUS account yet and opted to use the said online registration facility of the BIR are required to enroll or create an account in ORUs Taxpayers who already have an existing ORUS account may access and avail the said

wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular as

) BUREAU QF INTERNALREVEN 1 GFENT DIVISION

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QCT 15 2024 Ro LUMgUIJr.

H-2 : BY: e f.MtN uNIT - 3:0 ComKissioner'of Internal Bevenue