Author MRTC

Introduction

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 004-2026

This circular was issued to address ongoing technical concerns encountered in the Online Registration and Update System (ORUS) and to grant an extension for the registration of books of accounts.

Compliance Reminders:

  • Registration for the books of accounts whether permanently bound looseleaf or computerized is now strictly and mandatorily required to be completed online through ORUS. Once registration is successful, a QR Code will be generated and may be verified online.
  • For loose-leaf books, the generated QR code must be affixed to the first page of the bound books. For computerized books, the QR code must be printed and archived for record-keeping purposes.
  • Manual stamping at the RDO of the Head Office or Branch Office where the taxpayer’s TIN is registered is now only permitted if there is an official system downtime advisory or if the taxpayer can provide proof of a technical error (e.g., a screenshot).
  • Registration of loose-leaf invoices, receipts, and other accounting records shall continue to be processed manually at the respective RDO, as these documents are not yet covered by the ORUS platform.

Extended Registration Deadlines:

RegistrationDeadlineExtension
Permanently Bound Loose-Leaf Books of Accounts/Invoices and other Accounting RecordsJanuary 15, 2026January 31, 2026
Computerized Books of Accounts and other Accounting RecordsJanuary 30, 2026February 17, 2026

All taxpayers are advised to comply with the foregoing requirements within the extended deadlines to avoid penalties under existing tax laws, rules, and regulation.