RMC No. 4-2026 — Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration Deadlines

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing in Revenues for Nation-Building PILIDINAS BAGONG

January 15, 2026

REVENUE MEMORANDUM CIRCULAR NO 004 2026

SUBJECT : of Accounts and Computerized Books of Accounts Through the Online Registration Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books and Update System (ORUS), and Extension of Registration Deadlines

FOR All Taxpayers, Revenue Officials, Employees and Others Concerned

Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts, and to announce the extension of registration deadlines due to intermittent technical issues affecting the ORUS. This Circular is issued to reiterate, and clarify existing policies on the registration of

I Mandatory Registration Through ORUS

fully implemented nationwide since 2023, the registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts shall be strictly and mandatorily completed online through ORUS within the prescribed deadlines, unless an extension is granted by the Commissioner of Internal Revenue or his duly authorized representative, upon request of the taxpayer filed before the lapse of the original period. Pursuant to Revenue Memorandum Circular No. 3-2023, and considering that ORUS has been

validated online. After successful registration via ORUS, a QR Code stamp shall be generated, which can be

1 For Permanently Bound Loose-Leaf Books of Accounts, the QR Code shall be affixed to the

2. For Computerized Books of Accounts, the QR Code shall be printed and kept for record first page of the bound books.

purposes.

H Manual Registration; Exceptional Cases

In cases of system downtime or technical errors that prevent online registration through ORUS. taxpayers may be allowed to submit their application for registration manually (for stamping) at the RDO of the Head Office or Branch Office where the taxpayer's TIN or Branch TIN is registered.

conditions: Manual registration shall be accepted only upon compliance with any of the following

1 An official advisory on ORUS system unavailability has been issued; or 2. A screenshot of the error message encountered during the online registration process is presented. RUREAYS RFANteRNAN REvENUF caDG

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BIR National Office Bidg., Senator Miriam Defensor-Santiago AVenue, Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph BY IQde ADMin uNit ncft T?8 TIME: j2: 2005

H. Records Not Covered by ORUS Registration

to be processed manually at the concerned RDO, as these transactions are not yet available online through ORUS The registration of Loose-Leaf Invoices, Receipts, and other accounting records shall continue

V Extension of Registration Deadlines

technical concerns, the deadlines for registration are hereby extended as follows: Due to intermittent log-in connectivity issues experienced by ORUS arising from ongoing

REGISTRATION DEADLINE EXTENSION

Accounting Records Accounts/Invoices and Other Accounting Records Books of Accounts and Other Registration of Permanently Registration of Computerized Bound Loose-Leaf Books of January 15, 2026 January 30, 2026 February 17, 2026 January 31, 2026

V. Compliance

deadlines to avoid the imposition of penalties under existing revenue laws, rules, and regulations. Taxpayers are enjoined to comply strictly with the foregoing requirements within the extended

For your information and guidance.

CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

P IRE DRDS MANAGEMENT DIVISION J OF INTERNAL REVENUE

JAN 15 2025

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