RMC No. 54-2024: Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS)

Summary

RMC No. 54-2024 amends RMC No. 91-2018 on TIN issuance to clients of Microfinance NGOs (MF-NGOs) and members of cooperatives through the Online Registration and Update System (ORUS).

Key points

1. Direct TIN application. Clients of MF-NGOs and cooperative members may apply for a TIN directly in ORUS using the Executive Order No. 98 functionality, following the ORUS User Guide/Taxpayer Job Aid.
2. RMC No. 91-2018 superseded. This Circular supersedes the policies and guidelines of RMC No. 91-2018 on TIN issuance to MF-NGO clients using the BIR eRegistration System.
3. Access suspended. All access granted to authorized users of the eRegistration System is suspended on April 30, 2024.

Who is affected

• Clients of MF-NGOs
• Members of cooperatives

Deadlines and effectivity

• Access of authorized eRegistration users suspended on April 30, 2024

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.