{"id":23266,"date":"2026-01-21T15:44:47","date_gmt":"2026-01-21T07:44:47","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=23266"},"modified":"2026-04-21T15:53:30","modified_gmt":"2026-04-21T07:53:30","slug":"registration-of-books-of-accounts-orus-ph","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/registration-of-books-of-accounts-orus-ph\/","title":{"rendered":"Registration of Books of Accounts: Mandatory ORUS Registration for Certain Books"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23266\" class=\"elementor elementor-23266\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f9c064b e-flex e-con-boxed e-con e-parent\" data-id=\"5f9c064b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5756e24 elementor-widget elementor-widget-image\" data-id=\"5756e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"400\" src=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/Registration-of-Books-of-Accounts-Mandatory-ORUS-Registration-for-Certain-Books.avif\" class=\"attachment-full size-full wp-image-23271\" alt=\"Registration of Books of Accounts: Mandatory ORUS Registration for Certain Books\" srcset=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/Registration-of-Books-of-Accounts-Mandatory-ORUS-Registration-for-Certain-Books.avif 1200w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/Registration-of-Books-of-Accounts-Mandatory-ORUS-Registration-for-Certain-Books-300x100.avif 300w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/Registration-of-Books-of-Accounts-Mandatory-ORUS-Registration-for-Certain-Books-1024x341.avif 1024w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/Registration-of-Books-of-Accounts-Mandatory-ORUS-Registration-for-Certain-Books-768x256.avif 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6dd70f5e e-flex e-con-boxed e-con e-parent\" data-id=\"6dd70f5e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34a0880f elementor-widget elementor-widget-heading\" data-id=\"34a0880f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Registration of Books of Accounts: <BR>Mandatory ORUS Registration for Certain Books<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea3a372 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"1ea3a372\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9a9bc34 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t<span class=\"elementor-post-info__item-prefix\">Published on<\/span>\n\t\t\t\t\t\t\t\t\t\t<time>January 21, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dee9133 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6dee9133\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2449b665 e-flex e-con-boxed e-con e-parent\" data-id=\"2449b665\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d251d6c elementor-widget elementor-widget-text-editor\" data-id=\"4d251d6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong data-start=\"140\" data-end=\"155\">Disclaimer:<\/strong> QNE Software Philippines, Inc. published <em>Registration of Books of Accounts: Mandatory ORUS Registration for Certain Books<\/em> blog to inform readers of the latest developments regarding registration of books of accounts through ORUS. The content is for informational purposes only and should not be construed as legal or tax advice. QNE cannot be held liable for any misinterpretation, errors, or actions taken based on this information. Policies and directives from the BIR may change at any time without prior notice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe7fe91 e-flex e-con-boxed e-con e-parent\" data-id=\"fe7fe91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88a25d0 elementor-widget elementor-widget-text-editor\" data-id=\"88a25d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">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<\/span><a href=\"https:\/\/orus.bir.gov.ph\/home\" target=\"_blank\" rel=\"noopener\"> <b>BIR\u2019s ORUS portal<\/b><\/a><span style=\"font-weight: 400;\"> and adjusting critical deadlines. Understanding these changes is essential for maintaining compliance and ensuring your accounting workflows are up-to-date.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3435eb e-flex e-con-boxed e-con e-parent\" data-id=\"e3435eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2a2eb19 e-con-full e-flex e-con e-child\" data-id=\"2a2eb19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6acb4118 elementor-widget elementor-widget-heading\" data-id=\"6acb4118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Registration of Books of Accounts for Specific Books<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42db8890 elementor-widget elementor-widget-text-editor\" data-id=\"42db8890\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A Revenue Memorandum Circular (RMC) is an official document issued by the Bureau of Internal Revenue (BIR) to clarify and reinforce existing tax policies for consistent implementation. On January 15, 2026, the BIR issued RMC No. 4-2026, which specifically addresses the mandatory registration of books of accounts for specific books.<\/span><\/p><p><span style=\"font-weight: 400;\">This circular requires that the following types of books be registered through the <\/span><b>Online Registration and Update System (ORUS)<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Permanently Bound Loose-Leaf Books of Accounts<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Computerized Books of Accounts<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">It is important to note that not all accounting records fall under this online registration requirement. Loose-leaf invoices, receipts, and other supplementary books are excluded and continue to be processed manually at the taxpayer\u2019s RDO.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ede46d0 e-con-full e-flex e-con e-child\" data-id=\"ede46d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3bb99a elementor-widget elementor-widget-image\" data-id=\"d3bb99a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/registration-of-books-of-accounts-summary.avif\" class=\"attachment-full size-full wp-image-23269\" alt=\"Registration of Books of Accounts\" srcset=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/registration-of-books-of-accounts-summary.avif 1080w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/registration-of-books-of-accounts-summary-300x300.avif 300w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/registration-of-books-of-accounts-summary-1024x1024.avif 1024w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/registration-of-books-of-accounts-summary-150x150.avif 150w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/01\/registration-of-books-of-accounts-summary-768x768.avif 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c3be0e3 e-flex e-con-boxed e-con e-parent\" data-id=\"3c3be0e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-161d305c elementor-widget elementor-widget-heading\" data-id=\"161d305c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Points Accountants Must Know<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f09fc5f elementor-widget elementor-widget-heading\" data-id=\"f09fc5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mandatory Registration of Books of Accounts Through ORUS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cd64e53 elementor-widget elementor-widget-text-editor\" data-id=\"2cd64e53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Pursuant to <a href=\"https:\/\/bir-cdn.bir.gov.ph\/BIR\/pdf\/RMC%20No.%204-2026.pdf\" target=\"_blank\" rel=\"noopener\">Revenue Memorandum Circular No. 3-2023<\/a>, the registration of both Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts must be completed online through the<\/span><a href=\"https:\/\/orus.bir.gov.ph\/home\" target=\"_blank\" rel=\"noopener\"> <b>ORUS portal<\/b><\/a><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">After a successful registration via ORUS, a QR Code stamp will be generated. The handling of this QR code differs based on the type of books:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">For <\/span><b>Permanently Bound Loose-Leaf Books of Accounts<\/b><span style=\"font-weight: 400;\">, the QR Code shall be affixed to the first page of the books.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">For <\/span><b>Computerized Books of Accounts<\/b><span style=\"font-weight: 400;\">, the QR Code shall be printed and kept for record purposes, serving as proof of registration.<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48f07df elementor-widget elementor-widget-text-editor\" data-id=\"48f07df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Important Reminder:<\/p><ul><li>Keep a copy of the QR Code for your records. Submission to the RDO is no longer required under <a href=\"https:\/\/bir-cdn.bir.gov.ph\/BIR\/pdf\/RMC%20No.%2091-2024.pdf\" target=\"_blank\" rel=\"noopener\">RMC No. 91-2024<\/a>.<\/li><li data-start=\"792\" data-end=\"904\">Make sure the QR Code is stored safely and ready in case the BIR requests it during audits or inspections.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eeeb4b elementor-widget elementor-widget-heading\" data-id=\"8eeeb4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Extended Registration of Books of Accounts Deadlines<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54e1528 elementor-widget elementor-widget-text-editor\" data-id=\"54e1528\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Due to intermittent log-in connectivity issues experienced by users of the ORUS platform, the BIR has extended the deadlines for registration as a relief measure.<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Permanently Bound Loose-Leaf Books of Accounts<\/b><span style=\"font-weight: 400;\">\/Invoices and Other Accounting Records: The deadline is extended from January 15, 2026, to <\/span><b>January 31, 2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Computerized Books of Accounts<\/b><span style=\"font-weight: 400;\"> and Other Accounting Records: The deadline is extended from January 30, 2026, to <\/span><b>February 17, 2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50fdb9d elementor-widget elementor-widget-heading\" data-id=\"50fdb9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Important Exceptions and Exclusions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a39d738 elementor-widget elementor-widget-text-editor\" data-id=\"a39d738\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Manual Registration of Books of Accounts may be allowed but only under exceptional circumstances. It will be accepted at the RDO Head Office or Branch Office <\/span><b>where the taxpayer&#8217;s TIN or Branch TIN is registered<\/b><span style=\"font-weight: 400;\">, but only if one of the following conditions is met:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">An official advisory on ORUS system unavailability has been issued.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">A screenshot of an error message encountered during the online registration process is presented.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The registration of Loose-Leaf invoices, Receipts, and other similar accounting records is not covered by this online process. These will continue to be processed manually at the concerned RDO.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98029d8 e-flex e-con-boxed e-con e-parent\" data-id=\"98029d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea6929 elementor-widget elementor-widget-heading\" data-id=\"4ea6929\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical Implications for Your Accounting Workflow<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65aa21b elementor-widget elementor-widget-text-editor\" data-id=\"65aa21b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This circular fundamentally changes the registration workflow from a physical, messenger-driven errand at the RDO to a digital, desk-based process. Accountants must now be proficient with the ORUS portal. Furthermore, the proof of compliance is no longer a physical stamp in a logbook but a generated QR code that requires proper digital archiving and integration into record-keeping protocols. This shift demands a re-evaluation of internal controls around compliance documentation.<\/span><\/p><p><span style=\"font-weight: 400;\">While the RMC still outlines procedures for loose-leaf books, the core emphasis on ORUS registration for computerized systems highlights the BIR&#8217;s strategic direction. Relying on manual processes and their exceptions introduces compliance risk and operational friction. A robust Computerized Accounting System (CAS) not only generates the required computerized books but also aligns your practice with the clear future of digital tax compliance. Systems like N3 AI Accounting (formerly QNE AI Cloud Accounting), with a proven track record of high <\/span>BIR CAS Approval and 133\/133 Successful CAS certifications<span style=\"font-weight: 400;\">, are designed to produce these records, ensuring financial data is centralized, organized, and ready for reporting.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-449915ef e-flex e-con-boxed e-con e-parent\" data-id=\"449915ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-719b7116 elementor-widget elementor-widget-heading\" data-id=\"719b7116\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Accountants Can Stay Ahead of the Curve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29428848 elementor-widget elementor-widget-text-editor\" data-id=\"29428848\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Review your registration processes:<\/b><span style=\"font-weight: 400;\"> Ensure your internal procedures align with the mandatory use of ORUS. This includes creating a step-by-step guide for using the ORUS platform, designating responsible personnel, and establishing a protocol for saving and verifying the generated QR codes.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Update documentation and calendars:<\/b><span style=\"font-weight: 400;\"> Make a note of the new deadlines\u2014January 31, 2026, and February 17, 2026\u2014in your compliance calendars to ensure all registrations are completed on time.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Leverage modern accounting tools:<\/b><span style=\"font-weight: 400;\"> Digital accounting tools like QNE help automate these processes, reducing manual work and errors.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1a304f e-flex e-con-boxed e-con e-parent\" data-id=\"a1a304f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4207760 elementor-widget elementor-widget-heading\" data-id=\"4207760\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Takeaway<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62c53f0 elementor-widget elementor-widget-text-editor\" data-id=\"62c53f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In summary, RMC No. 4-2026 reinforces two critical points for accountants: the mandatory use of the ORUS platform for Registration of Books of Accounts, specifically Computerized Books of Accounts and the newly extended deadlines for compliance. To ensure adherence and avoid penalties, it is crucial to adapt your processes accordingly.<\/span><\/p><p><span style=\"font-weight: 400;\">We encourage all accounting professionals to review the full text of RMC No. 4-2026 to understand all the details and ensure complete compliance.<\/span><\/p><p><span style=\"font-weight: 400;\">Stay compliant and keep your accounting processes efficient with N3 AI Accounting (formerly QNE AI Cloud Accounting), designed to help accountants like you manage updates and deadlines effortlessly.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55c70d09 e-flex e-con-boxed e-con e-parent\" data-id=\"55c70d09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a279cc9 elementor-widget elementor-widget-heading\" data-id=\"3a279cc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQs)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36cc2f30 elementor-widget elementor-widget-n-accordion\" data-id=\"36cc2f30\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9190\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-9190\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How do I register books of accounts for a corporation in the Philippines? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9190\" class=\"elementor-element elementor-element-7a21c073 e-con-full e-flex e-con e-child\" data-id=\"7a21c073\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4615fe15 elementor-widget elementor-widget-text-editor\" data-id=\"4615fe15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Register both Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts online through the BIR\u2019s ORUS portal under RMC No. 4-2026. After registration, a QR code is generated as proof of compliance.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9191\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9191\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can I register my books of accounts electronically through government portals? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9191\" class=\"elementor-element elementor-element-7f4ffcbb e-con-full e-flex e-con e-child\" data-id=\"7f4ffcbb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55c8f77c elementor-widget elementor-widget-text-editor\" data-id=\"55c8f77c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes. Eligible books must be registered digitally via the BIR <\/span><a href=\"https:\/\/orus.bir.gov.ph\/home\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">ORUS portal<\/span><\/a><span style=\"font-weight: 400;\">. Physical submissions are only accepted if ORUS is unavailable, with proper documentation of errors.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9192\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9192\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What are the steps to get books of accounts registered with the BIR? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9192\" class=\"elementor-element elementor-element-97173a0 e-con-full e-flex e-con e-child\" data-id=\"97173a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-749942cc elementor-widget elementor-widget-text-editor\" data-id=\"749942cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access the ORUS portal and log in.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit your books (permanently bound loose-leaf or computerized).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receive the QR code after successful registration.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affix the QR code to loose-leaf books or keep for computerized records.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9193\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9193\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Are there accounting software providers that assist with book of accounts registration? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9193\" class=\"elementor-element elementor-element-702ce61 e-flex e-con-boxed e-con e-child\" data-id=\"702ce61\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fa856cb elementor-widget elementor-widget-text-editor\" data-id=\"6fa856cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes. Certified accounting systems like N3 AI Accounting (formerly QNE AI Cloud Accounting) help generate computerized books in the required format and automatically create QR codes for BIR registration.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9194\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9194\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How to register physical and digital books of accounts differently? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9194\" class=\"elementor-element elementor-element-20793b20 e-flex e-con-boxed e-con e-child\" data-id=\"20793b20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18bf94f4 elementor-widget elementor-widget-text-editor\" data-id=\"18bf94f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">For physical loose-leaf books, affix the QR code to the first page. For computerized books, print and keep the QR code for records. Both types must be registered online via ORUS.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"How do I register books of accounts for a corporation in the Philippines?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Register both Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts online through the BIR\\u2019s ORUS portal under RMC No. 4-2026. After registration, a QR code is generated as proof of compliance.\"}},{\"@type\":\"Question\",\"name\":\"Can I register my books of accounts electronically through government portals?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Eligible books must be registered digitally via the BIR ORUS portal. Physical submissions are only accepted if ORUS is unavailable, with proper documentation of errors.\"}},{\"@type\":\"Question\",\"name\":\"What are the steps to get books of accounts registered with the BIR?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Access the ORUS portal and log in.Submit your books (permanently bound loose-leaf or computerized).Receive the QR code after successful registration.Affix the QR code to loose-leaf books or keep for computerized records.\"}},{\"@type\":\"Question\",\"name\":\"Are there accounting software providers that assist with book of accounts registration?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Certified accounting systems like N3 AI Accounting (formerly QNE AI Cloud Accounting) help generate computerized books in the required format and automatically create QR codes for BIR registration.\"}},{\"@type\":\"Question\",\"name\":\"How to register physical and digital books of accounts differently?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For physical loose-leaf books, affix the QR code to the first page. For computerized books, print and keep the QR code for records. Both types must be registered online via ORUS.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Registration of Books of Accounts: Mandatory ORUS Registration for Certain Books Disclaimer: QNE Software Philippines, Inc. published Registration of Books of Accounts: Mandatory ORUS Registration for Certain Books blog to [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":23270,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-23266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/23266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=23266"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/23266\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media\/23270"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=23266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=23266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=23266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}