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Revenue Memorandum Circular · RMC

RMC 64-2026

To circularize supplemental guidelines on the generation of the Registration Seal Badge via the Online Registration and Update System (ORUS) for taxpayers with no updates on their Certificate of Registration (COR), pursuant to RMC No. 38-2026, and to direct all internal revenue officials and employees to give the circular wide publicity.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
64
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
Based on the surviving page (page 2 of 2), this RMC appears to concern supplemental guidelines for generating the Registration Seal Badge via ORUS for taxpayers whose Certificate of Registration (COR) has no updates, issued pursuant to RMC No. 38-2026. The available page mainly contains the directive for all internal revenue officials and employees to give the circular wide publicity and the Commissioner of Internal Revenue's signature block; the substantive guidelines text was not included in the provided copy.