Revenue Memorandum Circular No. 004 – 2026

This Circular is issued to reiteriate, ans clarify existing policies on the registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts, and to announce the extension of registration deadlines due to intermittent technical issues affecting the ORUS.

I. Mandatory Registration Through ORUS

Pursuant to Revenue Memorandum Circular No. 3-2023, and considering that ORUS has been fully implemented nationwide since 2023, the registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts shall be strictly and mandatorily completed online through ORUS within the prescribed deadlines, unless an extension is granted by the Commissioner of Internal Revenue is duly authorized representative, upon representative, upon request of the taxpayer filed before the lapse of the original period.

After successful registration via ORUS, a QR Code stamp shall be generated, which can be validated online.

1. For Permanently Bound Loose-Leaf Books of Accounts, the QR Code shall be affixed to the first page of the bound books.
2. For Computerized Books of Accounts, the QR Code shall be printed and kept for record purposes.

II. Manual Registration; Exceptional Cases

In cases of system downtime or technical errors that prevent online registration through ORUS, taxpayers may be allowed to submit their application for registration manually (for stamping) at the RDO of the Head Office or Branch Office where the taxpayer’s TIN or Branch in registered.

Manual registration shall be accepted only upon compliance with any of the following conditions:

1. An official advisory of ORUS system unavailability has been issued; or
2. A screenshot of the error message encountered during the online registration process is presented.

III. Records Not Covered by ORUS Registration

The registration of Loose-Leaf Invoices, Receipts, and other accounting records shall continue to be processed manually at the concerned RDO, as these transactions are not yet available online through ORUS.

IV. Extension of Registration Deadlines

Due to intermittent log-in connectivity issued experienced by ORUS arising from ongoing technical concerns, the deadlines for registration are hereby extended as follows:

V. Compliance

Taxpayers are enjoined to comply strictly with the foregoing requirements within the extended deadlines to avoid the imposition of penalties under existing revenue laws, rules, and regulations.