RMC No. 121-2023

RMC No. 121-2023 (issued November 29, 2023) announces updated features and functionalities of the BIR's Online Registration and Update System (ORUS) starting November 21, 2023: Taxpayer Identification Number (TIN) Inquiry, access to a Digital TIN ID, and MyEG as one of the online payment facilities in ORUS. The circular also summarizes the services currently available in ORUS, covering primary registration (business registration with electronic COR and ATP, e-Payment of Registration Fee and Loose DST, TIN issuance for foreign individuals, E.O. 98 and one-time transaction taxpayers, NRFC registration, branch/facility registration, employer account enrollment, and address/transfer updates), secondary registration (ATP, books of accounts, PTU loose-leaf, CAS), registration information updates (including the 8% income tax return option and various taxpayer detail changes), and other online facilities (closure/deregistration, TIN cancellation, TIN verification, business search). Existing ORUS users may log in to avail of these services, while taxpayers without accounts must enroll in ORUS following the guidelines under RMC No. 122-2022.