Revenue Memorandum Circular (RMC) No. 3-2023 issued on 10 January 2023 prescribes the policies and guidelines for the online registration of books of accounts using the Philippines’ Bureau of Internal Revenue’s (BIR’s) Online Registration and Update System (ORUS) facility. Under RMC No. 3-2023, all books of accounts must be registered through the ORUS. Instead of the manual stamping of books, a quick response (QR) code/stamp will be generated after a successful registration, which can be validated online.
Source Deloitte
