RMC No. 48-2023: Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)

Key points

1. Business registration features. These are conversion of non-business taxpayers (for example Employee, E.O. 98) with an existing TIN to business taxpayers, registration of a new branch, and registration of a new facility.
2. Update of registration with COR generation. These cover addition of tax type, registration of additional business or trade name, and additional line of business. They also cover change in registered name of non-individual taxpayers, change in registered address or transfer of registration, and change of civil status.
3. Access. Taxpayers with an ORUS account log in to use the features. Those without an account who choose to use them must enroll following RMC No. 122-2022.

Who is affected

• Taxpayers with or without an ORUS account

Deadlines and effectivity

• Available starting April 28, 2023