Summary
RMC No. 4-2026 restates the mandatory online registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts through ORUS, and extends the registration deadlines.
Key points
- Online registration required. Registration must be completed online through the Online Registration and Update System (ORUS) within the prescribed deadlines, unless the Commissioner or an authorized representative grants an extension requested before the original period lapses.
- QR Code stamp. After successful registration, a QR Code stamp is generated and can be validated online. It is affixed to the first page of bound books, and for computerized books it is printed and kept for records.
- Manual registration. If system downtime or errors block ORUS, taxpayers may apply manually at the RDO where the Head Office or Branch TIN is registered. This needs an official advisory on ORUS unavailability or a screenshot of the error message.
- Invoices and receipts. Registration of Loose-Leaf Invoices, Receipts, and other accounting records continues manually at the RDO, since these are not yet available online through ORUS.
- Extended deadlines. Bound loose-leaf books, invoices, and other accounting records move from January 15, 2026 to January 31, 2026. Computerized books and other accounting records move from January 30, 2026 to February 17, 2026.
Who is affected
- Taxpayers registering Permanently Bound Loose-Leaf Books of Accounts
- Taxpayers registering Computerized Books of Accounts
Deadlines and effectivity
- Loose-leaf books: January 15, 2026 extended to January 31, 2026
- Computerized books: January 30, 2026 extended to February 17, 2026
- Issued: January 15, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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