BIR Compliance Reminder: Mandatory ORUS Registration for Books of Account
The Bureau of Internal Revenue recently released Revenue Memorandum Circular No. 004-2026, clarifying the mandatory registration of permanently bound loose-leaf books and computerized books of accounts through the Online Registration and Update System (ORUS).
This update affects all businesses that maintain formal accounting records and ensures compliance with BIR requirements for audit readiness.
Why ORUS Registration Matters
Proper registration of your books of accounts is not just a procedural formality. It helps businesses:
- Stay compliant with BIR regulations
- Avoid potential penalties or fines during audits
- Maintain accurate and organized accounting records for both manual and computerized systems
Key Details of RMC No. 004-2026
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Mandatory ORUS Registration
Businesses maintaining permanently bound loose-leaf or computerized books of accounts must register their books through the ORUS platform. After successful registration, a QR Code stamp will be issued, serving as proof of registration.
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Correct QR Code Usage
- Loose-Leaf Books: The QR code must be attached to the first page of each bound book.
- Computerized Books: Print and securely keep the QR code as part of your accounting records.
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Manual Registration – Only in Exceptional Cases
Manual registration at the Revenue District Office (RDO) is allowed only if:
- The ORUS system is officially unavailable, or
- There is documented proof of system errors preventing registration.
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Extended Deadlines for Registration
To address system availability and connectivity issues, the BIR has extended the deadlines:
- Permanently Bound Loose-Leaf Books: January 31, 2026
- Computerized Books of Accounts: February 17, 2026
How This Affects Your Business
Failing to comply with ORUS registration can result in penalties and complications during BIR audits. Proper registration ensures that your accounting practices are transparent, compliant, and audit-ready.
If your organization is reviewing its accounting processes or considering software solutions to simplify compliance, now is the perfect time to assess your system and ensure your books are registered correctly.
