Republic of the Philippines

BILIRAN PROVINCE STATE UNIVERSITY

ISO 9001: 2015 CERTIFIED

SCHOOL OF ARTS AND SCIENCES

Activity No.6
Name: Wenibet Silvano Subject: Income Taxation

Year & Section: BSBA – FM 2H Date: April 1, 2024 (MTH 1:00-2:30 PM)

1. What is ORUS of BIR?

Answer:
The term you're looking for is the Online Registration and Update System
(ORUS), implemented by the Bureau of Internal Revenue (BIR) in the Philippines.
ORUS functions as a secure web-based portal designed to enhance the taxpayer
experience. It facilitates the following:
 Streamlined Taxpayer Registration: Individuals and businesses can register
for a Tax Identification Number (TIN) entirely online through ORUS.
 Efficient Information Management: Existing taxpayers have the ability to
update their registration details conveniently within the ORUS platform.
 Enhanced Convenience (Recent Update): The system now allows for the
electronic registration of books of accounts, further simplifying the compliance
process.

ORUS represents the BIR's commitment to digital transformation, offering a more

efficient and user-friendly approach to tax administration in the Philippines.

2. Who can get a TIN?

Answer:

Certainly. Within the Philippines, the Bureau of Internal Revenue (BIR) assigns
Taxpayer Identification Numbers (TINs) to a broad spectrum of entities for the

Main Campus, P. Inocentes St., P.I. Garcia, Naval, Biliran Province, Philippines 6560
Tel. (053) 507-0014‫ ן‬Telefax. (053) 507-0014
SUC Level III-A (Per DBM-CHED Joint Circular #B dated June 21, 2007
Website: www.bipsu.edu.ph | Email: sas@bipsu.edu.ph | Facebook: www.facebook.com/iambipsusas

WoWBiPSU
 Republic of the Philippines
BILIRAN PROVINCE STATE UNIVERSITY
ISO 9001: 2015 CERTIFIED

SCHOOL OF ARTS AND SCIENCES

purposes of tax administration. Here's a more professional breakdown of those

eligible for a TIN:

 Individuals: This category encompasses all income earners, including both

employed and self-employed persons. Notably, even non-resident alien
individuals working within the Philippines for more than three months are
required to obtain a TIN. Furthermore, unemployed citizens can also
proactively acquire a TIN for potential future needs.
 Business Entities: This classification includes corporations, partnerships
(both government-owned and controlled), and sole proprietorships. It's
important to note that non-resident foreign corporations operating within the
Philippines are also eligible for a TIN.
 Government Agencies and Instrumentalities: This group incorporates
national government agencies, local government units, and government-
owned and controlled corporations.

In essence, a TIN serves as a mandatory prerequisite for any entity that is legally
obligated to file tax returns or engage in government-related business transactions.

3. What are the documentary requirements for online application of TIN?

Answer:

Certainly. While the Bureau of Internal Revenue (BIR) in the Philippines is

continuously innovating its services, as of March 27, 2024, the application for a
Taxpayer Identification Number (TIN) remains an in-person process. To obtain your
TIN, you'll need to visit your designated Revenue District Office (RDO).

Main Campus, P. Inocentes St., P.I. Garcia, Naval, Biliran Province, Philippines 6560
Tel. (053) 507-0014‫ ן‬Telefax. (053) 507-0014
SUC Level III-A (Per DBM-CHED Joint Circular #B dated June 21, 2007
Website: www.bipsu.edu.ph | Email: sas@bipsu.edu.ph | Facebook: www.facebook.com/iambipsusas

WoWBiPSU
 Republic of the Philippines
BILIRAN PROVINCE STATE UNIVERSITY
ISO 9001: 2015 CERTIFIED

SCHOOL OF ARTS AND SCIENCES

Required Documents for a Smooth Application:

 Government-issued Identification: Present any valid ID issued by a
recognized Philippine government agency. Acceptable options include your
PhilID, Birth Certificate, passport, driver's license, or Community Tax
Certificate (provided it displays your complete name, address, and date of
birth). If your chosen ID lacks your address, ensure you bring additional proof
of residence.
 Marriage Contract (if applicable): This document is only mandatory for
married women applying for a TIN.
Recommendation:
For the most up-to-date information on TIN application procedures and any potential
future developments regarding online registration, I recommend consulting the
official BIR website:
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/
application-for-tin.html. The BIR website serves as a reliable resource for taxpayers
and remains current with the latest regulations and processes.

4. Step by step process in applying for TIN using ORUS?

Answer:

While the Bureau of Internal Revenue (BIR) offers the Online Registration and
Update System (ORUS) for various purposes, applying for a new Tax Identification
Number (TIN) isn't currently available through ORUS. As of today, March 27, 2024,
initial TIN applications require a personal visit to your local Revenue District Office
(RDO).

Main Campus, P. Inocentes St., P.I. Garcia, Naval, Biliran Province, Philippines 6560
Tel. (053) 507-0014‫ ן‬Telefax. (053) 507-0014
SUC Level III-A (Per DBM-CHED Joint Circular #B dated June 21, 2007
Website: www.bipsu.edu.ph | Email: sas@bipsu.edu.ph | Facebook: www.facebook.com/iambipsusas

WoWBiPSU
 Republic of the Philippines
BILIRAN PROVINCE STATE UNIVERSITY
ISO 9001: 2015 CERTIFIED

SCHOOL OF ARTS AND SCIENCES

Here's a breakdown of the current process:

1. Locate your RDO: Identify the Revenue District Office with jurisdiction over
your residence. You can find a directory of RDOs by region on the BIR
website https://www.bir.gov.ph/index.php/contact-us/directory/regional-district-
offices.html.
2. Prepare Requirements: Gather the necessary documents, which typically
include:
o Valid government-issued ID (e.g., PhilID, passport) with your address
(or proof of residence)
o Marriage contract (if applicable for married women)
3. Visit your RDO: Proceed to your designated RDO and inquire about the TIN
application process. They'll provide guidance and any additional forms that
might be required.
4. Submit Application: Complete the BIR Form 1901 (Application for
Registration) and submit it along with your documents to the RDO personnel.
5. Processing and Issuance: The RDO will process your application, and upon
approval, you'll receive your TIN.

While ORUS doesn't handle new TIN applications at this time, it offers other
functionalities. You may find registering for an ORUS account helpful for future tax-
related transactions.

Main Campus, P. Inocentes St., P.I. Garcia, Naval, Biliran Province, Philippines 6560
Tel. (053) 507-0014‫ ן‬Telefax. (053) 507-0014
SUC Level III-A (Per DBM-CHED Joint Circular #B dated June 21, 2007
Website: www.bipsu.edu.ph | Email: sas@bipsu.edu.ph | Facebook: www.facebook.com/iambipsusas

WoWBiPSU