BIR Online Registration & Update System

ORUS is the Bureau of Internal Revenue’s official web-based portal that allows Filipino taxpayers and businesses to complete their full BIR registration and update their tax records entirely online, without visiting a Revenue District Office (RDO).

Launched under Revenue Memorandum Order No. 27-2020 and backed by the Ease of Doing Business Act (RA 11032), ORUS modernizes Philippine tax administration.

1,000,000+
Registered ORUS Accounts

24/7
Availability

100%
Online

Free
Digital TIN

“ORUS is the BIR’s official online portal to register your business, get your TIN, and manage your tax records 24/7.”

What You Can Do in ORUS

Three pillars of service covering the full lifecycle of tax registration and compliance.

image for bir orus

Primary Registration

  • New business registration  with instant electronic Certificate of Registration (COR) issuance
  • TIN issuance for individuals, EO 98, one-time transaction taxpayers
  • Non-Resident Foreign Corporation (NRFC) registration
  • Conversion of employee TIN to business/mixed-income TIN
  • Branch registration
  • Employer account enrollment

Secondary Registration

  • Authority to Print (ATP) application for official receipts and invoices
  • Books of Accounts registration (manual, loose-leaf, computerized) with QR stamp generation
  • Permit to Use (PTU) for loose-leaf books of accounts
  • Computerized Accounting System (CAS) registration and Acknowledgement Certificate

Updates & Other Services

  • Avail the 8% flat income tax rate option
  • Change accounting period
  • Add or update tax types
  • Update business name, address, or line of business
  • Update contact persons, authorized representatives, and stockholders
  • Register tax incentives (BOI, PEZA)
  • Apply for business closure or de-registration
  • Cancel TIN, PTU loose-leaf, or CAS Acknowledgement Certificate
  • TIN verification tool and BIR Registered Business Search

ORUS Registration Process

Complete your BIR registration online in six steps.

image for orus registration process

Update Your Email via S1905

Ensure your BIR records have a valid and accessible email address by filing BIR Form 1905 (update form). This email will be used for ORUS verification.

Create Your ORUS Account

Go to orus website and click ‘Register.’ Fill in your personal details, TIN (if available), and set a secure password.

Verify Your Email

Check your inbox for the ORUS verification link. Click it to activate your account.

The verification link expires in 24 hours. If it expires, you must re-register.

Log In & Complete Your Application

Sign in with your credentials, select your registration type (e.g., new business, update), and fill in all required fields. Upload supporting documents as prompted.

Pay the Registration Fee Online

Pay the PHP 30 Documentary Stamp Tax (DST) using available e-payment channels. The Annual Registration Fee (ARF) of PHP 500 has been waived as of January 2024.

Download Your Certificates

Upon approval, download your Certificate of Registration (COR/BIR Form 2303), Authority to Print (ATP), and Digital TIN ID directly from the portal.

Required Documents

Gather these documents before starting your ORUS application to ensure a smooth process.

Individuals / Sole Proprietors

BIR Form 1901

  • Valid government-issued ID (with photo)
  • DTI Certificate of Business Name Registration
  • Barangay clearance or business permit
  • Contract of Lease or proof of business address
  • Birth Certificate (for new TIN applicants)
  • Marriage Certificate (if applicable, for name change)
  • Community Tax Certificate (Cedula)

Corporations / Partnerships

BIR Form 1903

  • SEC Certificate of Incorporation or Registration
  • Articles of Incorporation / Partnership
  • Board Resolution or Secretary’s Certificate authorizing the signatory
  • Mayor’s Permit / Business Permit
  • Contract of Lease or proof of registered address
  • Valid government-issued ID of the authorized representative
  • Community Tax Certificate of the corporation

Foreign Corporations

NRFC / Foreign Digital Service Providers

  • SEC Certificate of Registration (for branch/representative office)
  • License to Do Business from SEC
  • Proof of principal office address abroad
  • Passport of authorized representative
  • Special Power of Attorney (SPA) for local representative
  • Board Resolution authorizing Philippine registration
  • Apostilled / authenticated documents from country of origin

Users of ORUS

ORUS serves every type of Filipino taxpayer and select foreign entities.

Freelancers

Register as self-employed, obtain TIN, and file under 8% optional tax rate.

Online Sellers

Register your online business, get COR and Authority to Print receipts.

Sole Proprietors

Complete new business registration with DTI certificate, and register books of accounts.

Domestic Corporations

Register corporate entity, enroll employer account, and register branches.

Employees

Convert employee TIN for mixed-income or business activity.

Non-Resident Foreign Corps (NRFCs)

Register Philippine tax presence for withholding tax compliance.

Non-Resident Aliens (NRAs)

Obtain TIN for Philippine-sourced income and treaty relief claims.

Foreign Digital Service Providers

Register under RA 12023 (Netflix, Google, Spotify) for VAT on digital services.

Reasons to Use ORUS

See how online registration through ORUS compares to visiting the Revenue District Office in person.

FeatureORUS (Online)RDO (In-Person)
Availability24/7, any deviceOffice hours only
Processing TimeHours to 1 day3 to 14 days
Queue TimeNoneLong physical lines
Certificate DeliveryInstant downloadPhysical pickup
Payment MethodGCash, card, e-walletCash or bank

ORUS reduced average registration processing time by 70% and has crossed 1 million registered accounts since launch.

RMC No. 121-2023

Digital TIN ID

The Digital TIN ID is a free, downloadable government-issued identification available directly through your ORUS account. Verified via QR code for authenticity, banks and government agencies accept it as a valid form of identification.

Introduced under Revenue Memorandum Circular No. 121-2023, this marks a milestone in the BIR’s digital transformation — eliminating the need for physical TIN ID cards.

QR Verified

Scannable QR code for instant authenticity verification

Bank Accepted

Valid for bank transactions and financial requirements

Govt Recognized

Accepted across government agencies nationwide

Free Download

Instantly downloadable at zero cost from your ORUS dashboard

Payment Methods & Fees

Annual Registration Fee (ARF) of PHP 500 was waived as of January 2024.
The only required payment is the Documentary Stamp Tax (DST) of PHP 30, payable through any of the supported channels below.

GCash

Maya

ShopeePay

GrabPay

Visa/Mastercard

MyEG PH

Land Bank

DBP

Troubleshooting Tips

Common issues and how to resolve them.

The ORUS verification link is valid for only 24 hours. If it has expired, you must re-register using the same email address. Go back to orus.bir.gov.ph, click ‘Register,’ and submit a new registration. A fresh verification email will be sent to your inbox.

This error means the system found an existing TIN associated with the information you entered. You cannot create a second TIN. If you believe this is an error, visit your assigned RDO with valid IDs or contact the BIR helpline to resolve the duplicate record flag.

This typically occurs when required fields are incomplete or the system cannot validate your identity against existing BIR records. Double-check all fields, ensure your name matches your government IDs exactly, and re-submit. If the issue persists, contact the BIR eServices team.

After multiple failed login attempts, ORUS locks your account for security. Wait 30 minutes and try again. If still locked, use the ‘Forgot Password’ feature to reset your credentials. For persistent issues, contact the BIR helpline.

Corporations registering through ORUS must upload a Special Power of Attorney (SPA) authorizing the signatory representative. Prepare a notarized SPA with the company’s board resolution, upload it in the required documents section, and re-submit your application.

Clear your browser cache and cookies, then try again. ORUS works best on updated versions of Chrome, Edge, or Firefox. If you’re on a VPN, try disconnecting. During peak hours, the portal may experience slowdowns — try accessing it early morning or late evening.

ORUS Support Contacts

These are the official BIR channels for ORUS-related concerns.

  • Hotline: (02) 8538-3200
  • Email: contact_us@bir.gov.ph
  • Escalation line (BIR Action Center): (02) 8981-7000 (use if RDO does not respond within 48 hours)​

FAQs

Go to orus.bir.gov.ph, click Sign Up, and enter your personal details and email address. You will receive a verification email that must be clicked within 24 hours to activate your account.

Yes. First-time taxpayers, including freelancers, sole proprietors, and new employees, can apply for a TIN directly through ORUS by filling out the appropriate BIR form (1902, 1901, or 1904) and uploading a valid government ID.

Log in to your ORUS account, go to the Secondary Registration section, and select “Register Books of Accounts.” As of 2026, this is mandatory for all types including loose-leaf and computerized books, and the QR-stamped certificate is downloadable upon approval without visiting the RDO.

BIR Form S1905 is the Registration Update Sheet used to update your registered email, address, civil status, or contact details with your RDO before you can use ORUS. Existing TIN holders who have not yet linked an email to their BIR record must submit this form to their RDO first. 

ORUS is mandatory for new business registrations, Books of Accounts registration, and most registration updates as of 2026. BIR’s target is 90% digital compliance by 2028, with only highly complex cases still processed manually at the RDO level. 

Conclusion

ORUS has made BIR registration faster and easier by moving everything online, eliminating the need for RDO visits and long queues. It now serves over 1 million taxpayers and offers features like Digital TIN ID, online payments, and simplified compliance with reduced fees.
With future upgrades like a mobile app and AI validation, ORUS will continue to improve. If you haven’t registered yet, now is the best time to create your account and complete your tax processes online.