RMC No. 62-2024 — Availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update System

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REVENUE MEMORANDUM CIRCULAR NO. 62- 2024

SUBJECT: Availabilityof the"Taxpayer Functionality in the Online Registration and Update System (ORUS) Classification Inquiry"

TO All Internal Revenue Officials and Employees, Taxpayers, and All Others Concerned

Pursuant to the provisions of Republic Act No. 11976, otherwise known as "Ease of Paying Taxes (EOPT) Act", and pursuant to Revenue Regulations No. 8-2024, taxpayers shall be classified into Micro, Snall, Medium and Large Taxpayers, based on their annual gross sales from their business, to wit:

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

B. Small Taxpayer -- a taxpayer whose gross sales for a taxable year is (P 20,000,000.00): Three Million Pesos (P 3,000,000.00) to less than Twenty Million Pesos

C. Medium Taxpayer -- a taxpayer whose gross sales for a taxable year is Twenty Million Pesos (P 20,000,000.00) to less than One Billion Pesos (P 1,000,000,000.00).

D. Large Taxpayer -- a taxpayer whose gross sales for a taxable year is One Billion Pesos (P I,000,000,000.00) and above.

availability of the functionality for online Taxpayer Classification inquiry in the BIR's Online Registration and Update System (ORUS) through its "BIR Registered Business Search and Taxpayer Classification Inquiry" functionality. In relation to the foregoing, this Circular is hereby issued to announce the

applicants shall access ORUS through https://orus.bir.gov.ph/home and follow the procedures below. To view/inquire on the Taxpayer's Classification under the EOPT Act, taxpayer-

1.In ORUS Homepage, seiect the "Verify TIN/Search BIR-Registered Business" 2 Select "BIR-Registered Business Search and Taxpayer Classification Inquiry" from the displayed functionalities.

from the dropdown list.

4. Taxpayer shall be required to input the following details: 3. Click the "Proceed" button. a. Registered Name or Trade Name (as shown on the Certificate of

Registration -- BIR Form No. 2303)

5. Tick the box for verification (I'm not a robot), then click the "Search" button. 6 Note your Taxpayer Classification. Should you disagree with your initial Taxpayer Classification, send a letter to b.TIN and Branch Code Taxpayer's Classification will be displayed (Micro, Small, Medium, Large).

RDO of your correct Taxpayer Classification. Proof of your claim for the the Revenue District Office (RDO) where you are registered and inform the said correct classification [i.e. Taxable Year (TY) 2022 Income Tax Return or TY 2022 Income Statement showing the Gross Sales, etc.] should be attached to the

7 The RDO shall evaluate the documents submitted by the taxpayer and make the letter.

8. The RDO shall inform the taxpayer of the result of the evaluation and the action necessary correction in the Taxpayer Classification, if the taxpayer's claim is correct/valid. taken.

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

ROMR EGU.JR Co .ssioner of Internal Revenue

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BUREAU OF INTERNAL REVENUE DNTYYYTN ZifS lw MAY 16 2024

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