Summary
RMC No. 12-2023 announces online application for registration information updates and other registration-related facilities through ORUS, starting January 23, 2023.
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Key points
- Registration information updates. These cover availment of the 8% Income Tax Return option, change in accounting period, registration or addition of tax incentive, and change of contact type, contact person or authorized representative. They also cover change of stockholders, members or partners.
- Secondary registration. The Permit to Use (PTU) Loose-leaf and system registration of Computerized Accounting System (CAS) are available online.
- Other online facilities. Applications for closure or de-registration of business and for TIN cancellation can be submitted online.
- ORUS account. Taxpayers with an ORUS account log in to use the facilities. Those without must enroll following RMC No. 122-2022.
Who is affected
- Taxpayers with registration-related transactions
Deadlines and effectivity
- Available starting January 23, 2023
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.