Skip to main content
BIR Issuancesby BetterGov.phBeta
Official source
Browse issuances
Revenue Memorandum Circular · RMC

RMC No. 3-2023

RMC No. 3-2023 prescribes the policies and guidelines on the online registration of books of accounts and amends Section 2 of RMC No. 29-2019 to reflect registration through the Online Registration and Update System (ORUS).

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
3
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 3-2023 requires all books of accounts to be registered online through the BIR's Online Registration and Update System (ORUS), amending Section 2 of RMC No. 29-2019. Instead of manual stamping, a QR Stamp is generated upon successful online registration and pasted on the first page of manual and permanently bound loose-leaf books, or attached to the transmittal letter of the USB flash drive for computerized books. Registration deadlines are prescribed by book type for new business registrants and existing taxpayers. New sets of manual books need not be registered every year but must be registered before use. Upon initial implementation, taxpayers may still register and stamp manual books at the RDO/LTD/Office where the head office or branch is registered.