BIR issued RMC No. 4-2026 which clarifies existing policies on the mandatory registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts through the BIR’s Online Registration and Update System (ORUS). The circular also announces an extension of registration deadlines due to intermittent technical issues affecting the ORUS platform.

  1. Mandatory Registration via ORUS
  • All taxpayers required to maintain books of accounts must register their permanently bound loose-leaf books and computerized books strictly through ORUS, pursuant to RMC No. 3-2023. Upon successful registration, ORUS generates a QR Code stamp which serves as proof of registration:
  • For permanently bound loose-leaf books, the QR Code must be affixed to the first page of the bound book.
  • For computerized books of accounts, the QR Code must be printed and kept for record purposes.
  1. Manual Registration Allowed Only in Exceptional Cases
  • Manual registration at the concerned RDO is allowed only when ORUS registration is not possible due to system downtime or technical errors. Taxpayers must present either:
  • An official advisory on ORUS system unavailability; or
  • A screenshot of the error message encountered during online registration.
  1. Records Not Yet Covered by ORUS
  • The registration of loose-leaf invoices, receipts, and other accounting records that are not yet available in ORUS shall continue to be processed manually at the concerned RDO.
  1. Extension of Registration Deadlines
  • Due to intermittent connectivity and technical issues, the BIR extended the deadlines for registration as follows:
REGISTRATIONDEADLINEEXTENSION
Registration of Permanently Bound Loose-Leaf Books of Accounts/Invoices and other accounting recordsJanuary 15, 2026January 31, 2026
Registration of Computerized Books of Accounts and other accounting recordsJanuary 30, 2026February 17, 2026