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Outsourcing

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Tax Notes

BIR updates features, functionalities of ORUS; introduces digital TIN

10 Dec 20234 min read

Contents

Revenue Memorandum Circular (RMC) No. 121-2023 highlights the availability and implementation of the additional features and functionalities of the Online Registration and Update System (ORUS) starting November 21, 2023.

The following additional features and functionalities of ORUS are now available online:

Tax Identification Number (TIN) Inquiry
Access to Digital TIN ID
Availability of MyEG as one of the online payment facilities in ORUS

Moreover, BIR also introduces the availability of the digital Tax Identification Number (TIN) under RMC No. 120-2023. BIR hereby prescribes the following policies regarding the use and acceptance of the BIR Digital TIN ID:

1. The Digital TIN ID shall serve as a reference for the TIN of the taxpayer. It shall be honored and accepted as a valid government-issued identification document for the taxpayers for their transactions with government agencies and institutions, local government units, employers, banks, financial institutions, and other relying parties, subject to authentication and verification.

2. The Digital TIN ID does not require a signature. The authenticity of the Digital TIN ID can be verified online through the Online Registration and Update System (ORUS) just by scanning the Quick Response (QR) Code appearing in the Digital TIN ID using a mobile device camera.

3. Individual taxpayers with an existing TIN, with or without an issued physical TIN Card, can apply for a Digital TIN ID.

4. Account enrollment in ORUS (https://orus.bir.gov.ph) is required to avail the Digital TIN ID.

5. The Digital TIN ID is not a temporary TIN ID. Both the physical TIN Card and Digital TIN ID are valid and can be presented as proof of TIN ownership, subject to authentication and verification online. Taxpayers with Digital TIN ID are not required to secure a physical TIN Card.

6. Taxpayers who are applying for the Digital TIN ID are required to update their email address at the Revenue District Office where they are registered. To do that, they may accomplish and submit BIR Form S1905 – Registration Update Sheet via email to the concerned RDO or through BIR's eServices Taxpayer Registration Related Application Portal.

7. To get a Digital TIN ID, the taxpayer shall upload his/her photo in ORUS, following the guidelines below on its size and appearance.

a. Size: 1x1 photo ID with white background without border.

b. The photo must resemble the individual taxpayer and reflect their current appearance (taken within a 6-month period).

c. The photo must be taken in front, facing the camera directly, with both ears visible, with a neutral expression or smile not showing the teeth, and eyes clearly visible or open.

d. In the photo, the taxpayer must not be looking down, to either side, or with a rotated head, and the face should not be covered.

e. Head coverings and hats are only acceptable due to religious beliefs but must not cover any portion of the face of the taxpayer.

f. Wearing sunglasses or other accessories (headphones, wireless hands-free devices, or similar items) that will cover the face is not acceptable unless required for medical reasons (an eye patch, for example). Wearing a facemask or veil is also not acceptable.

8. Photos that do not meet the specified requirements and specifications shall not be considered valid for transactions and shall not be accepted as valid Digital TIN ID by the relying parties. Uploading unrelated photos, such as animals, artists, cartoons, or other person's photos, shall be subject to penalty.

9. In the event of any updates to the name, address, or change of the Revenue District Office, the taxpayer may re-generate or update his/her Digital TIN ID through ORUS after thirty (30) days from the first or last Digital TIN ID generation, whichever is applicable. In which case, the taxpayer shall be issued a new control number for the re-generated Digital TIN ID. ORUS shall not generate a new control number in the update of the photo ID.

10. The Digital TIN ID is FREE and not for sale. Taxpayers availing of the services of online sellers of TIN ID assistance risk the possibility of getting an invalid/fake TIN and the wrong taxpayer type classification, which may impact their future transactions with the BIR.

Accordingly, taxpayers who already have an existing ORUS account may access and avail of the online registration updates and other functionalities by logging in to the system. Taxpayers who do not have an ORUS account and have opted to use the said online registration-related facilities are required to enroll or create an account in ORUS following the guidelines prescribed under Revenue Memorandum Circular (RMC) No. 122-2022.

Please be guided accordingly.

Source:

P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

As published in SunStar Cebu, dated 10 December 2023