ORUS and registering your books
Every year your books are registered with BIR, and for loose-leaf and computerized books that now happens online, in ORUS. Here are the steps, the QR code stamp and the dates.
← 1.5 What's ahead: your three jobs, Lessons 2 to 8Your books get registered too
Registering isn't only for the business. The books of accounts you'll record in (Lesson 3) are registered with BIR as well, before you rely on them.
This section covers which books, where you register them, and when.
Three kinds of books
Manual books are bound notebooks you write in by hand. Loose-leaf books are printed pages, bound at year-end. Computerized books come out of accounting software.
Kuting Kitchen keeps its books in software, so its books are computerized.
Registered online, in ORUS
ORUS is BIR's Online Registration and Update System (orus.bir.gov.ph): the online counter for the Register job. It's where you register a business, update your registration, and register your books.
Since RMC 4-2026 (15 January 2026), loose-leaf and computerized books must be registered there, not stamped at the RDO. Manual books aren't covered by that circular: ask your RDO.
The steps
In outline: log in to ORUS, open books of accounts registration, pick the book type and year, list the books and submit, then get your QR code stamp.
Screen names change; the order doesn't. Have your TIN, the taxable year and the list of books ready before you start.
The QR code stamp
When registration goes through, ORUS generates a QR code stamp, which anyone can check online. It replaces the old ink stamp.
Loose-leaf books: stick it on the first page of the bound book. Computerized books: print it and keep it with your records.
When it's due
Every year, after the year closes: bound loose-leaf books within 15 days (15 January), computerized books within 30 days (30 January).
For 2025's books, ORUS problems moved these to 31 January and 17 February 2026. For Kuting Kitchen's 2026 books the date is 30 January 2027, a Saturday, so file during the week before.
When ORUS is down
You may file manually at your RDO only if BIR has posted an advisory that ORUS is unavailable, or you bring a screenshot of the error. Take that screenshot before the deadline.
Separate rule: loose-leaf invoices and receipts are still registered at the RDO, not in ORUS. Keep the books themselves for 5 years.
Pop Quiz: put the steps in order
Tap the five steps in the order you'd do them for Kuting Kitchen's computerized books.
General information for learning, not tax advice. Kuting Kitchen is fictional. ORUS screens change over time, so the steps above are an outline, not a copy of the site. Deadlines are from RMC 4-2026; your RDO has the final word on what applies to you.
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