revenue_memorandum_circular RMC No. 54-2024RMC No. 54-2024 2024-04-15

RMC No. 54-2024 — Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS) Digest | Full Text | ORUS User Guide or Taxpayer Job Aid for EO98

REAU OF INTERNAFREVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City GUGTY 3ATYYTN DSL APR 15 2024

RECORDS MGT.DIVISION APR 15 2024

REVENUE MEMORANDUM CIRCULAR NO. 54- 20Z%

SUBJECT: Amending Revenue Memorandum Circular No. 91-2018 Relative to the Taxpayer Identification Number (TIN) Issuance to Clients Members of Cooperatives through Online Registration and Update System (ORUS) of Microfinance Non-Government Organizations (MF-NGOs) and

TO Microfinance NGO-Regulatory Council, Accredited Microfinance Non-Government Organizations, Cooperatives, Internal Revenue Officials, Employees and All Others Concerned

Taxpayer Identification Number (TIN) Issuance for Executive Order (E.O.) No. 98 Taxpayers can now be generated through the Bureau's Online Registration and Update Organizations (MF-NGOs), Cooperatives and their clients and members, respectively, that System (ORUS). This Circular is hereby issued to inform Microfinance Non-Government

through ORUS using the E.O. 98 Functionality following the procedures in the attached ORUS User Guide/Taxpayer Job Aid. Clients of the MF-NGOs and'members of Cooperative can directly apply for TIN

91-2018 with respect to the TIN Issuance to Clients of Microfinance Non-Government Organizations using the BIR eRegistration (eREG) System. All access granted to the authorized users of the said system shall be suspended on April 30, 2024. This Circular supersedes the Policies and Guidelines prescribed under RMC No.

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

UMA GUI. JR. amissioner of Internal Revenue

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