Revenue Memorandum Circular (RMC) No. 91-2024 primarily focuses to clarify thru Question & Answer registration-related procedures provided under Revenue Regulations (RR) No. 7-2024, as amended by RR No. 11-2024.

Key highlights include:

  • Persons required to register with the BIR – every person subject to any internal revenue tax shall register, either electronically or manually, with RDO as follows:
    • On or before the commencement of business for self-employed individuals, estates and trusts, corporations, and their branches, if any, including online sellers with or without physical stores;
    • Before any tax payment for entities involved in One Time Transaction (ONETT);
    • Employees, including foreign nationals, must be employed within 10 days; and
    • Taxpayers covered under Executive Order No. 98, Series of 1999, involving all applications for government permits, licenses, clearances, and official documents.

The commencement of business shall be considered either on the date of the first sale or 30 calendar days after the issuance of a mayor’s permit, professional tax receipt, occupational tax receipt, or the certificate of registration from the Department of Trade and Industry (DTI) or Securities and Exchange Commission (SEC), whichever occurs first.

  • Guidelines for Online Sellers
  • Business/trade names registered with the SEC/DTI as well as “store names” used in all online pages, accounts, websites, or e-commerce platforms shall be reflected as business names in the COR.
  • An electronic copy of COR shall be posted on the sellers’ websites or profile pages at the e-commerce platform, and if the COR bears a QR Code, the same may also be posted.
  • Registration of Books of Accounts
  • Proof of registration shall be the QR Code Stamp generated by the ORUS;
  • QR Code Stamp shall be printed – Manual/Permanently bound loose leaf (pasted on the 1st page); Computerized (kept for record purposes);
  • No need to submit/manual stamping of the books of accounts to the RDO;
  • Manual registration of books of accounts shall only be allowed if the taxpayer is: experiencing technical issues with ORUS (with proof of error/issue), already at the RDO premises on the day of the deadline, or a senior citizen.
  • Transfer of Registration – it may be done by mere filing/submission of application (using BIR Form No. 1905), together with complete documentary requirements. However, this shall not preclude the CIR or his authorized representative from conducting audit in order to determine the tax liability of taxpayer as of closure of his/her/its business operations. Said tax liability needs to be settled prior to the issuance of tax clearance for business closure.