What can you do in ORUS?
RMC 121-2023 groups ORUS into four kinds of transaction. The table lists each one; the chart shows how much of the system is about updating an existing record rather than registering a new one.
| Group | What you can do | Who uses it |
|---|---|---|
| Primary registration | Register a business (with electronic certificate of registration and authority to print); TIN for EO 98 and one-time taxpayers; TIN for foreign individuals; non-resident foreign corporations; convert a non-business TIN to a business registration | New taxpayers |
| Secondary registration | Add a branch or facility; employer enrolment to register employees; authority to print; books of accounts; loose-leaf permit; computerized accounting system | Businesses and employers |
| Registration updates | Address and transfer of registration (RDO), 8% option, accounting period, incentives, contact type, contact person, stockholders, tax types, trade names, lines of business, registered name (non-individuals), civil status | Anyone already registered |
| Other services | Closure, TIN cancellation, cancellation of permits, online TIN verification, registered business search, Digital TIN ID, TIN inquiry | Anyone already registered |
Source: RMC 121-2023 (29 November 2023). The circular also listed e-payment of the registration fee; that fee was later abolished by RA 11976.
ORUS functions by group
| Item | Number of functions |
|---|---|
| Registration updates | 12 |
| Other services | 7 |
| Secondary registration | 6 |
| Primary registration | 5 |
How to register in ORUS for the first time
The ORUS journey
1Create an account at orus.bir.gov.ph
Use an email address that no other taxpayer uses.
2Verify your email
Open the link the BIR sends; check spam if it does not arrive.
3Log in and pick the transaction
New registration, update, books, Digital TIN ID or closure.
No TIN yet
Fill in Form 1901, 1903 or 1904 online
Upload your ID and supporting documents.
RDO approves → TIN and electronic certificate of registration
Already have a TIN
Update your record (Form 1905 fields)
Address, RDO transfer, civil status, line of business, 8% option.
RDO approves → updated record and certificate
4Download your certificate or Digital TIN ID
Keep the email confirmations as proof of filing.
| Step | What to do | Where | Time |
|---|---|---|---|
| 1 | Sign up with your name, birthdate and an unused email address | ORUS home page | 5 minutes |
| 2 | Click the verification link in the email | Your inbox | Within the link's validity |
| 3 | Choose the transaction and taxpayer type | ORUS dashboard | 2 minutes |
| 4 | Enter the form fields and upload a sharp scan of your ID | ORUS | 15–20 minutes |
| 5 | Submit and watch your email for RDO questions | Email and ORUS | Depends on the RDO |
| 6 | Download the certificate of registration or Digital TIN ID | ORUS | Once approved |
Practical timings, not official processing times. Keep your login details: the same account handles every later update.
ORUS requirements by taxpayer type
| Transaction | Form fields in ORUS | Documents to upload | Notes |
|---|---|---|---|
| Freelancer or sole proprietor | 1901 | Government ID showing name, address and birthdate (PRC ID for licensed professionals; proof of address if the ID has none); DTI certificate if you use a business name; a sample of your own invoices or BIR-printed invoices | Pay the ₱30 DST online to download the electronic certificate. Choose 8% or graduated rates on registration; elect formally in your first quarterly return |
| Corporation or partnership | 1903 | SEC (or CDA) certificate, articles, board resolution or secretary's certificate for the representative, IDs | Register after SEC and before operations; GAIs, LGUs, embassies and international organizations register at the RDO only |
| Unemployed or one-time (EO 98, land sale, estate) | 1904 | Government ID; for an estate, the death certificate or the settlement deed | Free. Estate TIN is separate from the heirs' TINs |
| Employer registering staff | Employer enrolment + 1902 | Each employee's ID details | Within 10 days of the employee's start date |
| Update or RDO transfer | 1905 fields | Proof of the new address or the document showing the change | Free online update |
| Books of accounts | Books registration | Details of the bound loose-leaf or computerized books | Mandatory in ORUS for these books (reiterated by RMC 4-2026) |
Sources: BIR Checklist of Documentary Requirements, July 2025; RMC 4-2026; RMC 97-2025. For every online application the checklist asks for a selfie of the applicant (or representative) holding the ID. Your RDO may ask for more.
ORUS vs going to the RDO
| ORUS (online) | RDO counter | |
|---|---|---|
| New TIN or business registration | Yes | Yes |
| Digital TIN ID | Yes, free | No (paper card instead) |
| Paper TIN card replacement | No | Yes, ₱100, personal appearance |
| Transfer of RDO, address, civil status | Yes, free | Yes |
| Bound loose-leaf and computerized books | Yes, mandatory (except documented ORUS downtime) | Only during ORUS downtime |
| Loose-leaf invoices and receipts (registration) | No | Yes (manual) |
| Business closure | Apply online (unused invoices and original permits still go to the RDO) | Yes |
Sources: RMC 121-2023, RMC 4-2026, RMC 47-2026 (closure), BIR Citizen's Charter 2026.
ORUS login and account problems
These are the problems people report most often, with the fix that usually works. If none works, contact your RDO; the BIR has not published an official troubleshooting list.
| Problem | Likely cause | What to try |
|---|---|---|
| No verification email | Spam filter, typo in the address | Check spam and promotions; sign up again carefully if the address was wrong |
| "Email already registered" | The email is linked to another taxpayer (often an employer's or a relative's) | Use your own email; ask the RDO to update the email on your existing record |
| Existing TIN detected | You already have a TIN | Do not create a new one: use the update or Digital TIN ID functions |
| Account locked after failed logins | Too many wrong passwords | Wait, then use the password reset link |
| Upload rejected | Blurry, cropped or oversized file | Rescan the whole ID in good light; keep the file small |
| Application pending for days | The RDO is still reviewing or waiting for you | Check your email for requests; call the RDO with your reference number |
After you register: what comes next
- Download and keep your certificate of registration (Form 2303); it shows your tax types and filing frequency. See Form 2303.
- Businesses: apply for authority to print invoices (Form 1906), since official receipts were replaced by invoices from 2024. See Form 1906.
- Register your books of accounts in ORUS before the first return is due.
- Freelancers: decide on 8% or graduated rates and file your first quarterly return on time.
- Get your free Digital TIN ID in ORUS or the eGovPH app.
- Selling or offering services online? Download the QR-coded certificate and the BIR Registration Seal Badge in ORUS and post the badge on your shop or page; the BIR's grace period for displaying it ended on 31 October 2026 (RMC 38-2026, RMC 64-2026, RMC 99-2026).
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Creating a second account to get a new TIN | Two TINs, punishable under Sec. 275 | Recover or update the existing record |
| Starting a business before registering | Unlawful pursuit of business: fine of ₱5,000 to ₱20,000 and 6 months to 2 years' imprisonment on conviction (Sec. 258 as amended by RA 12214) | Register on or before your first sale or engagement (Sec. 236) |
| Using an unofficial site that copies ORUS | Your ID and data stolen; fees charged | Type orus.bir.gov.ph yourself; a TIN and the Digital TIN ID are free |
| Registering a business but not the books | Penalty for unregistered books at audit | Register books in ORUS right after the certificate is issued |
| Ignoring RDO emails | Application stays pending or is denied | Reply through ORUS with the requested document |
Buod sa Tagalog
Ang ORUS (orus.bir.gov.ph) ang opisyal na website ng BIR para magparehistro at mag-update ng record online. Gumawa ng account gamit ang sarili mong email, i-verify ito, at piliin ang transaksyon: bagong TIN o negosyo, paglipat ng RDO, pagrehistro ng libro, o libreng Digital TIN ID. Libre ang karamihan ng update at wala nang ₱500 annual registration fee.
Frequently asked questions
+What is ORUS BIR?
ORUS is the BIR's Online Registration and Update System at orus.bir.gov.ph. It handles new TINs and business registrations, updates such as address or RDO transfers, books of accounts registration, the Digital TIN ID, TIN verification and closures. RMC 121-2023 lists its functions. Using it is free; a new business registration costs a ₱30 documentary stamp tax on the certificate of registration, plus the price of BIR-printed invoices if you buy them.
+Can I use the same email for two taxpayers in ORUS?
No. Each taxpayer account needs its own email address, so a parent cannot register two children with one email, and an employee should not use a company email that HR controls. If your record already carries someone else's email, ask your RDO to update it before you enrol.
+Can I get a TIN through ORUS if I am unemployed?
Yes. Register under Form 1904 as an EO 98 taxpayer (a TIN for transactions with banks or government offices) or as a first-time jobseeker. Upload a government ID showing your name, address and birthdate. The TIN is free. Keep it and give it to your first employer.
+How do I get a Digital TIN ID through ORUS, and is it free?
Log in to ORUS with a verified email, open the Digital TIN ID function and generate it. It is free and recognized as a valid government ID under RMC 120-2023, verified by its QR code. Since 24 April 2026 you can also show it in the eGovPH app (RMC 34-2026).
+Can I transfer my RDO in ORUS?
Yes. 'Transfer of registration record' is a free online update in the BIR's 2025 checklist. Enter your new address, upload proof of it, and submit; the RDO processes the change. If you are under audit, the auditing RDO keeps the case even after the transfer, under the amended Section 236.
+Is there a registration fee in ORUS after the Ease of Paying Taxes Act?
No. RA 11976 removed the ₱500 annual registration fee from Section 236 of the Tax Code, effective 2024. Getting a TIN and most updates are free. A new business pays a ₱30 documentary stamp tax (Sec. 188) online before it downloads its electronic certificate of registration, and the same ₱30 applies to a replacement certificate.
+Do I have to register my books of accounts in ORUS?
Yes, for permanently bound loose-leaf and computerized books. RMC 4-2026 (15 January 2026) reiterated that these must be registered online through ORUS, which issues a QR-coded stamp. Manual registration at the RDO is allowed only with an ORUS downtime advisory or a screenshot of the error. Loose-leaf invoices and receipts are still registered manually.
+How do I verify a TIN using ORUS?
ORUS has an 'Online Verification of TIN' function and a 'TIN Inquiry' function, both listed in RMC 121-2023. You can also scan the QR code on a Digital TIN ID. Avoid third-party sites that charge to verify a TIN; the BIR's own tools are free.
Sources and references
- BIR ORUS — official Online Registration and Update System (checked November 12, 2026)
- RMC 121-2023 — ORUS features and functions (checked November 12, 2026)
- RMC 120-2023 — Digital TIN ID (checked November 12, 2026)
- RMC 34-2026 — Digital TIN ID in the eGovPH app (checked November 12, 2026)
- RMC 4-2026 — mandatory ORUS registration of books of accounts (checked November 12, 2026)
- RMC 38-2026 — BIR Registration Seal Badge and QR-coded certificate of registration (checked November 12, 2026)
- RMC 47-2026 — closure and cancellation of business registration (checked November 12, 2026)
- RMC 97-2025 — registration forms, October 2025 versions (checked November 12, 2026)
- BIR Checklist of Documentary Requirements (July 2025) — free online updates and documents (checked November 12, 2026)
- RA 11976 (Ease of Paying Taxes Act) — amended Sec. 236: registration, transfer, abolition of the annual registration fee (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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