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Revenue Memorandum Circular · RMC

RMC No. 54-2024

To amend RMC No. 91-2018 relative to TIN issuance to clients of MF-NGOs and members of cooperatives, shifting the process to ORUS and superseding the prior eRegistration System-based guidelines.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
54
Year
2024
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 54-2024 (April 15, 2024) amends RMC No. 91-2018 regarding TIN issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives. Such clients and members may now directly apply for a TIN through the Online Registration and Update System (ORUS) using the Executive Order No. 98 functionality, following the procedures in the attached ORUS User Guide/Taxpayer Job Aid. The Circular supersedes the RMC No. 91-2018 policies and guidelines on TIN issuance to MF-NGO clients through the BIR eRegistration System, and all access granted to authorized users of that system is suspended on April 30, 2024.