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5. TAS UPDATES AND REMINDERS

The Bureau of Internal Revenue (BIR) has issued RMC No. 3-2023, outlining the policies for the online registration of Books of Accounts using the BIR Online Registration and Update System (ORUS). Taxpayers must generate a QR Stamp for their manual and computerized books of accounts, which must be accompanied by specific documentary requirements. Additionally, the document clarifies that the Annual Registration Fee of P500 is no longer required under the Ease of Paying Taxes Act effective January 22, 2024.

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23 views35 pages

5. TAS UPDATES AND REMINDERS

The Bureau of Internal Revenue (BIR) has issued RMC No. 3-2023, outlining the policies for the online registration of Books of Accounts using the BIR Online Registration and Update System (ORUS). Taxpayers must generate a QR Stamp for their manual and computerized books of accounts, which must be accompanied by specific documentary requirements. Additionally, the document clarifies that the Annual Registration Fee of P500 is no longer required under the Ease of Paying Taxes Act effective January 22, 2024.

Uploaded by

Bon Kezeare
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Books of Accounts

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
RMC NO. 3-
2023
Subject: Prescribing the Policies and Guidelines on the Online Registration of Books of Accounts

The manners of bookkeeping or maintaining Books of Accounts

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
RMC NO. 3-
2023

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
RMC NO. 3-2023 Online Registration of Books of Accounts and QR Stamping

Taxpayers who shall register their books of accounts shall use the BIR
Online Registration and Update System (ORUS) at
https://orus.bir.gov.ph.
• 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.
• COMPUTERIZED BOOKS OF ACCOUNTS, the "QR Stamp" shall be
attached to the transmittal letter showing detailed content of the
DVD/USB flash drive where the books of accounts and other
accounting records are stored/saved together with the
Documentary Requirements on the submission of books of
accounts.
• The QR Stamp (Annex) shall have the following taxpayer
information printed:

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
Checklist of
Documentary
Requirements
Books of
Accounts

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
BUREAU OF INTERNAL REVENUE
LT DIVISION CEBU
Authority to Print

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
CHECKLIST OF DOCUMENTARY REQUIREMENTS

BIR Form 1906 2 originals

Final and clear sample of OWN Invoices/ Supplementary Receipts


Section 6(B) of RR No. 7-2024 and Annex A1-B6 of RMC No. 77-2024 1 original

For manual loose leaf:


1 photocopy
• Permit to Use Loose Leaf Invoices/ Supplementary Receipts

For subsequent application:


• Last issued ATP or Printers Certificate of Delivery (PCD) or any booklet/ loose leaf invoice or 1 photocopy
receipt from the last issued ATP

If transacting through Authorized Representative:


• Board Resolution or Secretary’s Certificate indicating the purpose and the name of the
authorized representative
• Any government-issued ID of the authorized representative (1 photocopy)
• Special Power of Attorney issued by the authorized representative of the taxpayer indicated
in the Sec. Cert.

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
BIR Form 1906

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
BIR Form 1906

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
Sample Invoice

Must reflect ALL required information under Section


6(B) of Revenue Regulation No. 7-2024

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
Sample Invoice

Must reflect ALL required information under Section


6(B) of Revenue Regulation No. 7-2024

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
Sample Invoice

Must reflect ALL required information under Section


6(B) of Revenue Regulation No. 7-2024

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
Sample Invoice

Must reflect ALL required information under Section


6(B) of Revenue Regulation No. 7-2024

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
Sample Invoice / Receipts

Revenue Memorandum Circular No. 77 - 2024


Annex A1 to B6

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
ORUS - ATP APPLICATION

SUMMARY: Registered Name


Business Registered Address
Business Name or Trade Name
Description of Invoices or Receipts
Printer Details

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
POS/CRM
Cancellation

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Checklist of
Documentary
Requirements
POS/CRM
Cancellation

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Checklist of
Documentary
Requirements
POS/CRM
Cancellation

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
RMC 91 - 2024

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Clarification on Registration Procedures
Pursuant to Revenue Regulations No. 7-2024,
as amended by Revenue Regulations No. 11-2024

With the passage of Republic Act (RA) No. 11976, otherwise known as "Ease of Paying
Taxes (EOPT) Act", this Circular is hereby issued to clarify (thru Question and Answer)
registration-related procedures provided under Revenue Regulations (RR) No. 7-2024, as
amended by RR No. 11-2024, in relation to RA No. 11976 or the EOPT Act.

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Clarification on Registration Procedures
Pursuant to Revenue Regulations No. 7-2024,
as amended by Revenue Regulations No. 11-2024

Do I still need to pay the Annual Registration Fee of Five-Hundred Pesos (P500.00) for my
business?

No, under the EOPT Act, the BIR ceased to collect the Annual Registration Fee of Five
Hundred Pesos (P500.00) effective January 22, 2024, both for new business registrants
and existing business taxpayers.

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Clarification on Registration Procedures
Pursuant to Revenue Regulations No. 7-2024,
as amended by Revenue Regulations No. 11-2024

COR still reflects the Annual Registration Fee as one of the tax types. Do I need to
replace it?

No, the COR shall retain its validity although the Registration Fee is still reflected
therein as one of the tax types. You are not required to replace it, unless there are
other updates/changes in your business registration information that need to be
reflected on the COR.
Branch and Facility
Closure

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Revenue Regulation No. 7-2012

Amended Consolidated Revenue Regulations on Primary Registration,


Updates, and Cancellation

Section 3: Branch means a separate or distinct establishment or place of


business where sales transactions are conducted independently from the
Head Office.

BUREAU OF INTERNAL REVENUE


LT DIVISION CEBU
Checklist of
Documentary
Requirements
Branch Closure

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
BIR Form 1905
Branch Closure

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Revenue Regulation No. 7-2012
Amended Consolidated Revenue Regulations on Primary Registration,
Updates, and Cancellation

Section 3: Facility may include but not limited to place of production,


showroom, warehouse, storage place, garage, bus terminal, or real property
for lease with no sales activity. A facility shall be registered as a branch
whenever sales transactions/activities are conducted thereat.

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Checklist of
Documentary
Requirements
Facility Closure

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
BIR Form 1905
Facility Closure

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Permit to Use
Loose-Leaf

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Revenue Memorandum Circular No. 117-2024
October 17, 2024

Circularizing the availability of the revised BIR Form No. 1900


(Application for Permit to Use Loose-Leaf Books of Accounts/ Invoices and Other
Accounting Records) October 2024

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Revised
BIR Form 1900

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU
Checklist of
Documentary
Requirements
1.Duly accomplished BIR Form 1900 (2 originals);

2. Sample format and print-out to be used;

3. Sworn Statement (1 original) specifying the following:


i. Identifying the books to be used, invoices and other accounting records together
with the serial numbers of principal and supplementary documents to be printed;
ii. Commitment to permanently bind the loose-leaf forms within fifteen (15) days after
the end of each taxable year or upon the termination of its use.

Additional Documents, if applicable:


For Corporation / Non-Individual:
1.Board Resolution/Secretary Certificate, indicating the purpose and the name of the authorized representative; and

2. Any government-issued ID (1 photocopy)


BUREAU OF INTERNAL REVENUE
LT DIVISION C EBU
Thank You

BUREAU OF INTERNAL REVENUE


LT DIVISION C EBU

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