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Taxpayers are now required to register their books of accounts through the BIR’s Online Registration and Update System (ORUS). The following guidelines shall be observed in the online registration of books of accounts. When successfully registered through ORUS, a QR code is generated which is affixed to the first page of the bound books for loose-leaf books of accounts or printed and kept for record purposes for computerized books of accounts. Exceptions allowing manual registration BIR issued RMC No. 4-2026 which clarifies existing policies on the mandatory registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts through the BIR’s Online Registration and Update System (ORUS). The circular also announces an extension of registration deadlines due to intermittent technical issues affecting the ORUS platform. REGISTRATION DEADLINE. The law in the Philippines requires us to write on our BIR stamped books of accounts. But, if you want to make books of accounts reporting easier, you can apply for Loose Leaf accreditation (your transactions will be printed rather than written). Key Takeaway RMC No. 004-2026 reinforces the mandatory use of ORUS, limits manual registration to specific exceptions, and provides temporary deadline relief. Taxpayers maintaining loose-leaf or computerized books of accounts should ensure timely registration and proper retention of the ORUS-generated QR Code to remain compliant. The Bureau of Internal Revenue recently released Revenue Memorandum Circular No. 004-2026, clarifying the mandatory registration of permanently bound loose-leaf books and computerized books of accounts through the Online Registration and Update System (ORUS). This update affects all businesses that maintain formal accounting records and ensures compliance with BIR requirements for audit readiness. As the Bureau of Internal Revenue (BIR) continues to enforce stricter compliance and digitalization measures, businesses using Loose-Leaf Books of Accounts must be aware of the 2026 registration deadlines and requirements applicable to Taxable Year 2025.This article provides a clear and updated guide on binding deadlines, ORUS registration procedures, and compliance reminders for 2026.What Are. The BIR has released RMC No. 4-2026, another update that could affect how accountants manage records and reporting. Accountants must pay close attention to this circular as it directly impacts the registration process for books of accounts, shifting traditional manual methods to a mandatory online system via the BIR’s ORUS portal and adjusting critical deadlines. Understanding these changes. The registration period of Manual Books of Accounts, LLBA and CBA is prescribed under Revenue Memorandum Circular No. 3-2023 and is not mandatory during business registration. Taxpayers who opt to use LLBA or CBA shall be liable for failure to make entries or recordings upon commencement of business operations, without approved PTU or AC. All concerned are hereby enjoined to give this Circular. The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 004-2026, dated 15 January 2026, to clarify existing rules on the registration of books of accounts through the Online Registration and Update System (ORUS) and to formally extend registration deadlines due to technical issues affecting the system. Complete guide to BIR Books of Accounts Registration Philippines using ORUS system. Learn about RMC 3-2023, RMC 4-2026, deadlines, and requirements for small businesses.

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