BIR Online Registration and Update System (ORUS): A Comprehensive Guide for Taxpayers in the Philippines

Not so long ago, taxpayers would still spend countless hours manually drafting and filing tax returns, often facing delays and errors in the process, which exacerbated the already burdensome task. Even simple registration information amendments would demand cumbersome paperwork and prolonged queueing at the BIR Revenue District Offices (RDOs). Most transactions were also impossible to complete within the same filing day, resulting in frustration and waste of time.

Fortunately, the recent BIR’s digital initiatives have revolutionized the antiquated system. For instance, the electronic filing and payment platforms introduced and implemented by the bureau have streamlined the processes, reduced the associated hassles, and marked a fundamental shift towards a more accessible and responsive tax administration system. With these, taxpayers, particularly companies, can minimize the risks of inaccuracies with their tax returns, process filings from the comfort of their office desks, and have more time focused on driving their businesses forward.

While there are many BIR platforms and systems, e.g., eFPS, eAFS, eONETT, etc., for various transactions, this article is focused on providing a comprehensive guide for the registration with the BIR ORUS, the one in which all taxpayers, whether individual or corporate, should already have an account with, as this serves as a portal for a wide range of primary and secondary registration services and information amendments. 

BIR ORUS

The BIR Online Registration and Update System (ORUS) is a web-based system that provides an end-to-end process for the registration of taxpayers and the updating of their registration information.

It is accessible to every taxpayer through the BIR official website (www.bir.gov.ph) under eServices. It was created and recently rolled out based on Revenue Memorandum Order (RMO) No. 27-2020, “BIR Digital Transformation (DX) Roadmap 2020-2030,” in accordance with Republic Act (RA) No. 11032, also known as the “Ease of Doing Business and Efficient Government Service Delivery Act of 2018.”

The BIR Digital Transformation (DX) Roadmap 2020-2030, or simply known as the DX Roadmap, primarily aims to transform the bureau into a data-driven organization through a digitally empowered and resilient workforce utilizing reliable, scalable, and robust digital technologies and infrastructure to innovate its services and elevate the taxpayer experience.

The roadmap enumerates the programs, outcomes, and corresponding timelines that will help the BIR carry out its mission to improve revenue collections to fund the national government programs and initiatives under the 10-Point Socioeconomic Agenda. It is anchored on three principles: (1) adopting a people first approach; (2) instituting a process perspective; and (3) embracing digital technology with the digital transformation mindset as its foundation.

With the forty-nine (49) projects under the first phase of the roadmap, the bureau has already completed and implemented more than a dozen of digitalization initiatives such as the Internal Revenue Integrated System (IRIS), Enhanced Internal Revenue Stamps Integrated System (IRSIS), Taxpayer Identification Number (TIN) mobile application, chatbot REVIE, Electronic Filing and Payment System (eFPS), Electronic One-Time Transaction System (eONETT System), and eAppointment, among others.   

General Objectives

ORUS was launched with the following objectives:

[1] To allow taxpayers to fully register or update their registration data online anywhere and anytime (24/7) and provide real-time access to their registration records;

[2] To provide an online portal for both primary and secondary registration functions such as application for Authority to Print (ATP) and registration of Books of Accounts; and,

[3] To provide an end-to-end registration portal, including payment of fees through online and mobile payment facilities or through credit or debit card-enabled transactions

Features and Facilities

The rollout of features is on a phased approach, and those already available in the system, as of this writing, include:

Business Registrations

The available primary registration services include the conversion of non-business taxpayers (e.g., employees, E.O. 98) with existing TIN to business taxpayers, registration of new branches, and registration of new facilities.   

Registration Information Updates

For the amendments of registration information, the services include the availment of the eight percent (8%) income tax return option, submission of an application for a change in accounting period, registration and addition of tax incentives, change or update of contact type, change or update of contact person or authorized representative, and change or update of stockholders, members, and partners.

Registration Information Updates (with generated Certificates of Registration)

The registration information amendments with generated certificates are the addition of tax type, registration of additional business or trade name, registration of additional line of business, change in registered name of non-individual taxpayers, update or change in registered address or transfer of registration, and update or change of civil status.

Secondary Registrations

These are the applications for Authority to Print Receipts/Invoices (ATP), registration of books of accounts, application for Permit to Use (PTU) loose-leaf and system registration of the Computerized Accounting System (CAS), and cancellation of permits.

Other Online Facilities

These include special filings based on revenue regulations, such as submission of applications for closure or de-registration of businesses, submission of applications for TIN, cancellation of online payment (e-payment) of the annual registration fee (ARF) for new business registrants, online inquiry of RF payments by BIR internal users, application for cancellation of Permit to Use (PTU) loose-leaf, Acknowledgement Certificate (AC) of Computerized Accounting System (CAS), online verification of Taxpayer Identification Number (TIN), and BIR registered business search facility. 

System Users

Overall, the BIR ORUS is a system for all types of taxpayers, i.e., individuals, businesses, tax agents, and even RDO users required by the Internal Revenue Code. As the system is deployed in stages with each release catering the TIN registration of a specific taxpayer group through the portal, these taxpayers are the primary focus:

Non-Resident Foreign Corporations

ORUS enables corporations such as non-resident foreign corporations (NRFC) not engaged in trade or business subject to final withholding tax on income derived from sources within the Philippines, to register their businesses with BIR and apply for a Taxpayer Identification Number (TIN) – a requirement for filing returns, statements, or documents with BIR to properly identify each taxpayer for tax purposes – online.

Non-Resident Foreign Individuals

These include Non-residents classified as Engaged in Trade or Business (NRETB) or Not Engaged in Trade or Business (NRANETB), Non-resident Aliens engaging in One-Time Transactions (ONETFN), and Non-resident Aliens registering under Executive Order 98 FN (EO98FN). These taxpayers are able to register and apply for a TIN, and for NRAETBs to proceed to payment online through BIR’s e-payment channels and download a digital copy of their COR and ATP certificate. NRAETBs will be able to register books, apply for subsequent ATP and facilitate TIN issuance of their employees.

Resident and Citizen Individuals

These are the sole proprietors, professionals, resident aliens, employees, etc. These taxpayers are able to register and apply for a TIN, and for business owners to proceed to payment online through BIR’s e-payment channels and download a digital copy of their COR and ATP certificate. Business owners will be able to register books, apply for subsequent ATP and facilitate TIN issuance of their employees.

Domestic Corporations/Non-Individuals

These are the corporations, partnerships, cooperatives, non-stock non-profit organizations, etc. These taxpayers are able to register and apply for a TIN, proceed to payment online and download a digital copy of their COR and ATP certificate. These taxpayers will be able to register books, apply for subsequent ATP and facilitate TIN issuance of their employees.

BIR RDO Users

The Revenue District Office (RDO) is a division of the Bureau of Internal Revenue (BIR) that keeps track of taxpayers who fall under its jurisdiction. An RDO provides a variety of tax activities, but the most well-known to taxpayers are its frontline services, such as processing TIN registration and issuing of TIN cards. In the ORUS portal, an RDO’s main responsibility is to review the NRFC’s application, whether by approving, returning for resubmission, or denying it of a TIN, based on the application submitted by the taxpayer.

Registration Requirements and Process

Taxpayers who do not have an existing TIN or not yet registered with the BIR can create an account with ORUS using their permanent email or company email. Only one (1) email per taxpayer can be enrolled in the system. 

On the other hand, for taxpayers who have an existing TIN or record with the BIR, an updated permanent email address existing in BIR registration is required to be used during account creation. Thus, filing the BIR Form S1905 first is necessary.

1. Update the registration records (i.e., email address and contact information) using the S1905 – Registration Update Sheet (RUS).

The form is available at the Client Support Section (CSS) of the Revenue District Office (RDO) and is also downloadable from the bureau’s official website. Accomplish the BIR form with the necessary and accurate information. For corporations, partnerships, and applications filed by representatives, legal documents such as board resolutions, secretary’s certificates, and special powers of attorney (SPAs) shall be required. Coordinate with your legal team for the drafting of these documents or seek the assistance of a legal and business consulting firm.

2. File the application for ORUS registration with the respective BIR RDO.

The application for registration shall be filed with the BIR Revenue District Officer (RDO) having jurisdiction over the principal business address (i.e., also the RDO that issued the COR (not the head office), if a taxpayer engaged in business). Applications filed may take five (5) to seven (7) days before getting approved and may also need constant follow-ups.

3. Create an ORUS account.

Once the application is approved, visit the bureau’s official website and click the link to the ORUS registration page. Complete the sign-up with the required taxpayer information. 

Common Registration Errors and Issues 

It is best to seek the assistance of technical experts to make the registration smooth and avoid issues which may require coordination with the respective RDO and further result in hassles.

Expiration of Email Verification

It is imperative that the email address to use in the registration is the same as the taxpayer’s in the BIR database. System-generated verification links shall be issued via the email and must be clicked within twenty-four (24) hours. When the links provided are accessed beyond the given duration, they become invalid, and so a request to resend an OTP must be initiated.

Potential Duplicate Error

Duplicate records in ORUS occur when certain taxpayer information (e.g., registered name, birthdate, etc.) provided by the user in the Account Creation module are similar to that of an already existing taxpayer in BIR’s database. However, as long as an unregistered email address is used, a user can still proceed to registration and an ORUS record flagged as a possible duplicate will be created upon submission. This flagged record will appear in the BIR Officer’s queue as requiring additional BIR review.

‘Unable to Generate TIN’ Error

This error message may appear after the submission of the application forms due to various reasons such as internet connection issues, session time-outs, server or technical issues, and other unforeseen errors.

Locked Account

The ORUS account will be temporarily locked if there are invalid login-attempts (i.e., with wrong username and/or password) for three (3) times. If it has been temporarily locked for another three (3) times, the account will be permanently locked. However, access can be regained by resetting the password through the Forgot Password feature.    

Final Thoughts

The Bureau of Internal Revenue (BIR) has been transitioning from physical to digital transactions in line with its ten (10) – year Digital Transformation (DX) Roadmap for the improvement of the national tax system. For instance, it has recently launched the Online Registration and Update System (ORUS), which allows taxpayers to register, update, and process registration-related transactions online.

While the rollout of features is still ongoing, taxpayers may already create their own accounts and enjoy the convenience of available services, such as ATP application and registration of books of accounts. Enrollment is easy, especially if the taxpayer’s details are complete and verified, but there are still documentary requirements that must be filed with the RDO prior to this. In the end, taxpayers need to keep themselves abreast of the digitization and automation initiated by the Philippine government agencies.

… and you might just need our assistance.

Given the legal and technical requirements and processes that taxpayers have to deal with the BIR ORUS registration, the assistance of an experienced and efficient tax compliance team can guarantee an organized filing of the documentary requirements, hassle-free account creation, and access to the various platform features and facilities the soonest time.  

Register with BIR ORUS and manage your tax information and compliances through the platform while reducing paperwork and administrative hassles. Set up a consultation with FilePino today! Call us at (02) 8478-5826 (landline) and 0917 892 2337 (mobile) or send an email to info@filepino.com.