The Bureau of Internal Revenue (BIR) has made more functions available in the Online Registration and Update System (ORUS), a web-based system giving taxpayers a convenient and alternative facility for the end-to-end processing of their registration with the tax collector.
Revenue Memorandum Circular (RMC) No. 113-2024 announced the availability of these functions: Application for Update of Taxpayer Classification through the “Update Information” functionality and the resumption of business registration and other registration-related transactions.
The Application for Update of Taxpayer Classification became accessible in ORUS on October 1, 2024 and the resumption of business registration and related transactions feature has been available since October 10.
Taxpayers who want to update their taxpayer classification should access https://orus.bir.gov.ph/home, log in to their ORUS account, and go to “Update Information.”
Under the Ease of Paying Taxes Act, taxpayers have been recently grouped into micro, small, medium, and large taxpayers based on their annual gross sales from their business.
According to RMC 113-2024, upgrading of classification, such as from small to medium, and downgrading from small to micro require no documentary support and will be automatically approved.
Downgrading of classification, such as from large to medium taxpayer and except for small to micro, “shall be subject to the manual approval of the Revenue District Office (RDO) within seven working days from the date of submission of application.” It also requires the taxpayer to submit the Income Tax Return or Income Statement showing gross sales for the last two years.
The taxpayer will be notified by the RDO of the approval or disapproval of his or her application for reclassification through email, registered mail, or any possible means, said the RMC issued on October 15.Meanwhile, another new development is the resumption of business registration and other registration-related transactions in the system. The following functionalities or features are now operational:
• Registration of business and issuance of Electronic Certificate of Registration (eCOR) and Authority to Print (ATP) with Electronic Payment (e-Payment) of Loose Documentary Stamp Tax (DST)
• Registration of New Branch
• Application for Authority to Print (Subsequent)
Taxpayers who already have an existing ORUS account may access the online updates and other functionalities by logging in to the system through the BIR website (www.bir.gov.ph) under the eServices icon or through the URL https://orus.bir.gov.ph.
Taxpayers without an ORUS account are required to enroll or create an account in ORUS following the guidelines prescribed under RMC 122-2022.
ORUS was launched by the BIR in mid-December 2022.
