Revenue Memorandum Circular No. 54-2024

Amending Revenue Memorandum Circular No. 91-2018 Relative to the Taxpayer Identification Number (TIN) Issuance to Clients of Microfinance Non-Government Organizations (MF-NGOs) and Members of Cooperatives through Online Registration and Update System (ORUS)

This Circular is hereby to inform Microfinance Non-Government Organizations (MF-NGOs), Cooperatives and their clients and members, respectively, that Taxpayer Identification Number (TIN) Issuance for Executive Order (E.O.). No. 98 Taxpayers can now be generated through the Bureau’s Online Registration and Update System (ORUS)

Clients of the MF-NGOs and members of Cooperative can directly apply for TIN through ORUS using the the E.O. 98 Functionality following the procedures in the attached ORUS User Guide/Taxpayer Job Aid.

This Circular supersedes the Policies and Guidelines prescribed under RMC No. 91-2018 with respect to the TIN Issuance to Clients of Microfinance Non-Government Organizations using the BIR eRegistration (eReg) System. All access granted to the authorized users of the said system, shall be suspended on April 30, 2024.

Updates

Revenue Memorandum Circular No. 103 – 2026

Revenue Memorandum Circular No. 102-2026

Revenue Memorandum Circular No. 100-2026

Revenue Memorandum Circular No. 99-2026

Revenue Memorandum Circular No. 98 – 2026

9 Important Items on Ph Lease Contract Every Tenant Should Pay Attention

Revenue Memorandum Circular No. 97 – 2026

Seminar Schedules

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Revenue Memorandum Circular No. 54-2024

Oct 22 - Oct 23, 2026

Nov 11, 2026

Nov 12 - Nov 13, 2026

Nov 19 - Nov 20, 2026

Nov 24 - Nov 25, 2026

Dec 04, 2026

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