RMC No. 3-2023 — Prescribes the policies and guidelines on the Online Registration of Books of Accounts Digest | Full Text | Full Text | Taxpayer Guide Registration of Books of Account

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAUOPINTERNALPEVENJE RECORDS MGT'DIVISION L[Oi- a Mmin- JAN 1 0 2023

Quezon City RECEIVET

January 10, 2023

REVENUE MEMORANDUM CIRCULAR NO. 3 - 2023

SUBJECT : Prescribing the Policies and Guidelines on the Online Registration of Books of Accounts

FOR : All Revenue Officials, Employees, Taxpayers and Others Concerned

No. 29-2019 in relation to the manner of registration of books of accounts using the Online This Circular is being issued to amend Section 2 of Revenue Memorandum Circular

Registration and Update System (ORUS) facility, which shall now read as follows:

"Section 2. Registration'of Books of Accounts (BAs)

accounts, a Quick Response (QR) Code shall be generated, which can be validated Registration and Update System (ORUS). Instead of the manual stamping of books of online. All books of accounts shall be registered online with the Bureau's Online

summarized as follows: The manners of bookkeeping or maintaining of books of accounts is

For New Business Registrants Type of Books of Accounts 1. Manual Books of Accounts Deadline for Registration Before the deadline for filing of the initial consumption of the Before the full. Frequency

quarterly Income Tax return or the annual Income Tax return. whichever comes earlier. pages of the previously registered books

For Existing Business Taxpayers or Subsequent Registration Type of Books of Accounts 1. Manual Books of Accounts Deadline for Registration Before use of the books. consumption of the Before the ful! Frequency

pages of the previously registered

.2. Permanently Bound Loose leaf Books of Accounts business operations, Within fifteen (15) days | Annually after the end of taxable year or within 15 days from the closure of each books

taxpayer before the lapse of whichever comes earlier, the said period. unless extended by the Commissioner or his duly authorized representative, upon request of the

3 Computerized Books of Accounts taxable year or within 30 operations, whichever Within thirty (30) days [ Annually days from the closure of comes earlier, unless extended by the Commissioner or his duly authorized representative, upon request of the taxpayer before the lapse of the said period. from the close of each

Hence, new sets of manual BAs shall be registered before its use. every year. However, taxpayers may opt to use new set of books of accounts yearly. New sets of manual books of accounts (BAs) are not required to be registered

Online Registration of Books of Accounts and QR Stamping

drive where the books of accounts and other accounting records are stored/saved. shall be attached to the transmittal letter showing detailed content of the USB flash Registration and Update System (ORUS) at https://orus.bir.gov.ph. Upon successful registration, the system shall generate the "QR Stamp", which the taxpayers shall paste on the first page of their manual books of accounts and permanently bound loose leaf books of accounts. In the case of computerized books of account, the "QR Stamp Taxpayers who shall register their books of accounts shall use the BIR Online

The QR Stamp (Annex) shall have the following taxpayer information printed:

2. Registered Name; 4. Type of Book (Manual, Loose leaf or Computerized); 1. TIN 3. Registered Address; 5. 8. 6. 7 Quantity: Book Registered: Permit No./Acknowledgement Certificate Control No.(ACCN) -for Loose PTU/ACCN Date issued - for Loose Leaf or Computerized Leaf or Computerized

9. Volume No.; 10. Date Registered; BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION

RECEKVEM LjI:15 a.M JAN 1 0 2U23 OMIN-

11. Date Approved; and 12. QR Code.

scanned by any smartphone, which will be redirected to the BiR ORUS website." The QR Code shall determine the authenticity of the printed QR Stamp when

Transitory Provision

ORUS, taxpayers shall still be allowed to register and stamp their manual books of accounts at the Revenue District Office/ Large Taxpayer Division/Office where the Head Office or Branch is registered. Upon initial implementation of online registration of books of accounts through

and inform taxpayers under its jurisdiction that the registration of books of accounts can be done manually or online. The Revenue District Office/ Large Taxpayer Division/Office shall announce

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

BOM mmissioner of Internal Revenue 001291 LUMAGU, JR.

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BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION

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RECEIVED DMN-I