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REVENUE MEMORANDUM CIRCULAR NO. 113-2024
A. Application for Update of Taxpayer Classification in Online Registration and Update System (ORUS)
| WHO SHALL UPDATE? | Taxpayers shall be classified into Micro, Small, Medium and Large Taxpayers based on their annual gross sales from their business, as per Republic Act (RA) No. 11976 (Ease of Paying Taxes [EOPT] Act). Micro Taxpayer – A taxpayer whose gross sales for taxable year is less than Three Million Pesos (Php 3,000,000)Small Taxpayer – A taxpayer whose gross sales for taxable year is Three Million Pesos (Php 3,000,000) to less than Twenty Million Pesos (Php 20,000,000)Medium Taxpayer – A taxpayer whose gross sales for taxable year is Twenty Million Pesos (Php 20,000,000) to less than One Billion Pesos (Php 1,000,000,000)Large Taxpayer – A taxpayer whose gross sales for taxable year is One Billion Pesos (Php 1,000,000,000) or more. |
| WHERE TO UPDATE? | Taxpayers may update their Taxpayer Classification through https://orus.bir.gov.ph/home and follow the specified procedures in this Revenue Memorandum Circular (RMC). Taxpayers who already have an existing ORUS account may access and avail the online registration enhancement and update transactions, functions and features by logging-in to the system. Taxpayers who do not have an ORUS account yet and opted to use the online registration facility of the Bureau of Internal Revenue (BIR) are required to enroll or create in ORUS following the guidelines prescribed under RMC No. 122-2022. |
| DOCUMENTS NEEDED? | If the update of Taxpayer Classification is a downgrade (e.g. from Large to Medium), taxpayers need to attach an Income Tax Return or Income Statement showing gross sales for the last two (2) years. Said requirement is mandatory only for downgrade, except for downgrade of Taxpayer Classification from Small to Micro. An upgrade of Taxpayer Classification (e.g. Small to Medium) and downgrade from Small to Micro shall be automatically approved. Downgrading of Taxpayer Classification (e.g Large to Medium) shall be subject to the manual approval of the Revenue District Office (RDO) with seven (7) working days from the date of submission of application. The taxpayer shall be notified by the concerned RDO of the approval/disapproval of application for change in Taxpayer Classification through email, registered mail or any other possible means. |
B. Resumption of Business Registration and Other Registration-Related Transaction Functionalities/Feature in ORUS
The following existing business registration and other registration-related transaction functionalities/features are also now available in ORUS:
- Registration of Business and Issuance of Electronic Certificate of Registration (eCOR) and Authority to Print (ATP) with Electronic Payment (e-Payment) of Loose Documentary Stamp Tax (DST)
- Registration of New Branch
- Application for Authority to Print (Subsequent)
The foregoing functionalities are available in the BIR ORUS starting October 1, 2024, and October 10, 2024, respectively.