Summary
RMC No. 62-2024 announces the Taxpayer Classification Inquiry functionality in the Online Registration and Update System (ORUS), which shows a taxpayer’s classification under the EOPT Act.
Key points
- How to inquire. Taxpayers go to https://orus.bir.gov.ph/home, select Verify TIN/Search BIR-Registered Business, then BIR-Registered Business Search and Taxpayer Classification Inquiry, and click Proceed. They enter the Registered Name or Trade Name per BIR Form No. 2303, plus TIN and Branch Code, tick the verification box and click Search.
- Classifications shown. Micro: gross sales below ₱3,000,000.00. Small: ₱3,000,000.00 to below ₱20,000,000.00. Medium: ₱20,000,000.00 to below ₱1,000,000,000.00. Large: ₱1,000,000,000.00 and above.
- Disagreeing with the result. The taxpayer sends a letter to the RDO where registered with proof of the correct classification, such as the TY 2022 Income Tax Return or TY 2022 Income Statement showing Gross Sales.
- RDO evaluation. The RDO evaluates the documents, corrects the classification if the claim is valid, and informs the taxpayer of the result and action taken.
Who is affected
- Taxpayer-applicants
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.