Keeping your books of accounts compliant with the Bureau of Internal Revenue (BIR) is not just a formality, it is a legal requirement that protects your business from penalties and unnecessary audits.
To address ongoing concerns and technical issues related to the Online Registration and Update System (ORUS), the BIR issued Revenue Memorandum Circular (RMC) No. 4-2026 on January 15, 2026. This circular clarifies the mandatory online registration of books of accounts through ORUS and announces extended registration deadlines for affected taxpayers RMC No. 4-2026.
Here is what every business owner and taxpayer needs to know.
What Is ORUS and Why Does It Matter?
The Online Registration and Update System (ORUS) is the BIR’s official online platform for registering books of accounts and updating taxpayer records. Since its nationwide implementation in 2023, ORUS has become the default and mandatory channel for registering:
- Permanently Bound Loose-Leaf Books of Accounts
- Computerized Books of Accounts
Manual registration is no longer the norm and is now allowed only in exceptional cases.
Mandatory Online Registration Through ORUS
Under RMC No. 4-2026, the BIR reiterated that all registrations of permanently bound loose-leaf books and computerized books of accounts must be completed online through ORUS within the prescribed deadlines.
Once registration is successful:
- A QR Code stamp will be generated by ORUS
- For bound loose-leaf books, the QR Code must be affixed on the first page of the book
- For computerized books, the QR Code must be printed and kept for records
This QR Code serves as proof that your books are properly registered and verifiable online by the BIR.
When Is Manual Registration Allowed?
Manual registration is now considered an exception, not the rule.
Taxpayers may only register manually at their Revenue District Office (RDO) if:
- There is an official BIR advisory confirming ORUS system unavailability, or
- The taxpayer can present a screenshot of the ORUS error message encountered during online registration
Without these conditions, manual registration requests may be denied.
Records Not Covered by ORUS
It is important to note that not all accounting records are covered by ORUS at this time.
The registration of the following must still be done manually at the RDO:
- Loose-leaf invoices
- Official receipts
- Other accounting records not yet available for online registration
Extended Registration Deadlines Due to ORUS Issues
Due to intermittent log-in and system connectivity problems, the BIR granted deadline extensions under RMC No. 4-2026:
| Type of Registration | Original Deadline | Extended Deadline |
|---|---|---|
| Permanently Bound Loose-Leaf Books of Accounts, Invoices, and Other Accounting Records | January 15, 2026 | January 31, 2026 |
| Computerized Books of Accounts and Other Accounting Records | January 30, 2026 | February 17, 2026 |
Taxpayers are strongly advised to complete registration within the extended periods to avoid penalties.
Why Compliance Is Important
Failure to register books of accounts properly and on time may result in:
- Penalties under existing revenue laws
- Issues during BIR audits or examinations
- Disallowance of books as valid accounting records
The BIR has emphasized strict compliance, even with the granted extensions.
How We Can Help
Navigating ORUS registration can be confusing, especially with system errors and changing requirements. Our firm assists clients with:
- ORUS registration and troubleshooting
- Proper classification of books of accounts
- Manual registration documentation when allowed
- Compliance review to avoid penalties
If you are unsure whether your books are properly registered or need assistance meeting the extended deadlines, we are here to help.
Need guidance on ORUS or BIR compliance?
Feel free to contact our team for professional assistance tailored to your business needs.
Bong Corpuz & Co. CPAs 