TAX UPDATES

JANETTE R. CRUZ
Assistant Commissioner
Client Support Service
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ORUS CAS EIS EOPT

 What is ORUS?

ORUS is a web-based system that gives taxpayers a

convenient and alternative facility for end-to-end
processing of their registration with the BIR
ORUS was launched in phases starting July 2022.
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ORUS
 How to Register in ORUS?
 Taxpayer is required to create an ORUS account by registering its
official email address thru https://orus.bir.gov.ph/
 An email verification link will be sent to the taxpayer’s designated
official email for activation of the ORUS account.
 After Account Verification, taxpayer accomplishes the online
application form and upload the required documentary
requirements (with maximum of 25MB size per file) related to
selected ORUS transactions. You may refer to BIR’s Citizen’s Charter
for the list of documentary requirements per transaction.
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ORUS
 Functionalities Available in ORUS?

PRIMARY REGISTRATION
Registration of business and issuance of electronic Certificate
of Registration (COR) and Authority to Print (ATP) with e-
Payment of Registration Fee and Loose Documentary Stamp
Tax (DST)
Issuance of Taxpayer Identification Number (TIN) for EO 98,
One-Time Transaction (ONETT) and foreign individuals
Registration of Non-Resident Foreign Corporation (NRFC)
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ORUS
 Functionalities Available in ORUS?
PRIMARY REGISTRATION

Conversion of Non-Business Taxpayers (e.g. Employee, E.O. 98)

with existing TIN to Business Taxpayers
Registration of New Branch
Registration of New Facility
Employer Account Enrollment to facilitate the TIN issuance of
employees
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ORUS
 Functionalities Available in ORUS?
SECONDARY REGISTRATION

Application for Authority to Print (ATP)

Registration of Books of Accounts
Registration of Permit to Use (PTU) Loose-leaf
System Registration of Computerized Accounting
System (CAS)
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ORUS
 Functionalities Available in ORUS?
UPDATE OF REGISTRATION
(without Certificate of Registration generation)

Availment of 8% Income Tax Return Option

Submission of Application for Change in Accounting Period
Registration/Addition of Tax Incentive
Change/Update of Contact Type
Change/Update of Contact Person/Authorized Representative
Change/Update of Stockholders/Members/Partners
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ORUS
 Functionalities Available in ORUS?
UPDATE OF REGISTRATION
Addition of Tax Type (with Certificate of Registration generation)

Registration of Additional Business/Trade Name

Registration of Additional Line of Business
Change in Registered Name of Non-Individual taxpayers
Update/Change in Registered Address or Transfer of Registration
Update/Change of Civil Status
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ORUS
 Functionalities Available in ORUS?
OTHER ONLINE FACILITY

Submission of Application for Closure or De-registration of

Business
Submission of Application for TIN Cancellation
Application for Cancellation of Permit to Use (PTU) Loose-
leaf and Acknowledgement Certificate (AC) of
Computerized Accounting System (CAS)
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ORUS
 Functionalities Available in ORUS?
OTHER ONLINE FACILITY

Online Verification of Taxpayer Identification Number (TIN)

BIR Registered Business Search Facility
Online Customer Satisfaction Survey
Digital TIN ID
TIN Inquiry
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ORUS
 Revenue Memorandum Circular No.5-2021

Simplified Policies on the Apptication for Registration

of Computerized Accounting System (CAS),
Computerized Books of Accounts (CBA) and/or its
Components, including the Electronic Storage System
(ESS), Middleware and Other Similar Systems
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CAS
 Revenue Memorandum Order No.9-2021

Prescribing the Simplified Guidelines and Procedures

on the Use of Computerized Accounting System (CAS),
Computerized Books of Accounts (CBA), and/or its
Components, including Electronic Storage System
(ESS), Middleware and Other Similar Systems
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CAS
 What is the Difference?

 Computerized Accounting System;

 Computerized Books of Accounts;
 Computerized Books of Accounts with Accounting Records; and
 Components of CAS (or CBA)
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CAS
 What is the Difference?

Off-the-shelf;

Customized; and

In-house Developed.
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CAS
 Scope of Implementation

1. All Large Taxpayers (LTs) classified under Revenue

Regulations (RR) No. 1-98 as amended by RR No.
17-2010;
2. All Non-Large Taxpayers (Non-LTs) engaged in
business, who opted to use CAS/CBA and/or its
Components.
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CAS
 Policies and Guidelines

Registration of “System”

•All taxpayers shall inform and register with the

RDO/LT Office where it is registered of its
intention to use such system by submitting the
requirements stated on the Checklist of
Documentary Requirements (CDR) (Annex “A”)
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CAS
 Policies and Guidelines

Registration of “System”

•It is mandatory that the system to be adopted

shall strictly comply with the Standard
Functional and Technical Requirements set
under Annex “B”.
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CAS
 Policies and Guidelines

Registration of “System”
• All documents pertaining to the applications for the Registration of
System, shall be submitted manually or via electronic mail (e-mail).
• The concerned RDO / LT Office shall issue an Acknowledgment
Certificate (AC), upon receipt of the complete documentary
requirements prescribed herein. The AC shall be issued within three
(3) working days from receipt of complete documentary
requirements.
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CAS
 Policies and Guidelines

Registration of “System”

• No system demonstration nor pre-evaluation shall be conducted as a

condition for the Registration of “System”.
• Taxpayers who will avail the services of Tax Service Providers (TSPs) or
third-party software provider for the use of a system/software must
register such system with the BIR prior to the effectivity of their
contract with the TSPs or third-party software provider.
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CAS
 Policies and Guidelines
Registration of “System”
• Taxpayer must submit an update of registration following the
provisions of filing a new application in case of major system
enhancement.
• In case of any minor system enhancement, e.g., user interface
modification, bug fixes, performance improvements, etc., the
taxpayer must submit a written notification to the RDO/LT Office
where it is registered, stating the specific minor enhancements on
the system.
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CAS
 Revenue Memorandum Order No.9-2021
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CAS
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CAS
 Republic Act No. 10963 (TRAIN Law)

Mandated e-Invoicing and e-Sales reporting be

implemented within 5 years from effectivity of the Act
and upon the establishment of a system capable of
storing and processing the required data
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EIS
 Taxpayers Mandated by TRAIN Law

1. Large Taxpayers under the jurisdiction of LTS

2. Exporters (goods/services)
3. Taxpayers engaged in e-commerce
4. Registered Business Enterprises as a requisite for the
availment of tax incentives under Section 304(D) of the
Tax Code of 1997, as amended.
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EIS
 Revenue Regulations No. 8-2022

Prescribing Policies and Guidelines for the lmplementation of

Section 237 and 237-A of the National lnternal Revenue Code, as
Amended by Republic Act (R.A.) No. 10963, Otherwise Known as
the Tax Reform for Acceleration and lnclusion or TRAIN, Through
the Use of the Electronic lnvoicing/Receipting System (EIS)
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EIS
 What is EIS?

An electronic platform capable of storing and processing

the required data on the electronic invoices.
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EIS
 Three Portals of EIS

1. EIS Certification Portal

2. EIS Taxpayer Portal
3. EIS for Revenue Officers (ROs)
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EIS
 EIS Conceptual Framework
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EIS
 Source Document of Sales Data to be Transmitted to EIS

1. Sales Invoice
2. Official Receipt
3. Service Billing
4. Debit Memo/Note
5. Credit Memo/Note
6. Other adjustment documents
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EIS
 Required Sales Data to be Transmitted to EIS

1. Document Number 7. Sales Amount

2. Issuance Date 8. VAT
3. EIS Unique ID 9. Discount
4. Seller Information 10.Correction Codes/ Reasons
5. Buyer Information 11.Withholding Tax
6. Details of Items / Nature of 12.Other Taxable/ Other Non
Service Sold Taxable Revenue
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EIS
 Electronic Invoicing/Receipting and Sales Reporting System (EIS)

Pilot Implementation of EIS

 July 01, 2022

 Issued Revenue Regulations No. 8-2022
 100 identified Large Taxpayers
 Volunteers are allowed subject to approval of the CIR
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EIS
 Ease of Paying Taxes Act (RA No. 11976)

Signed on January 5, 2024

Published on January 7, 2024

Took effect on January 22, 2024

RRs signed which will take effect on April 27, 2024

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EOPT
 Ease of Paying Taxes Act (RA No. 11976)

SALIENT FEATURES
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EOPT
 Classification of Taxpayers
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EOPT
 Special Concessions For Micro And Small Taxpayers

Simplified Income Tax Return - two (2) pages

Reduced rate of 10% for civil penalties under
Section 248 of the Tax Code, as amended
50% reduction on the interest imposed under
Section 249 of the Tax Code, as amended
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EOPT
 Special Concessions For Micro And Small Taxpayers

Reduced fine of P500 as penalty for failure to file

certain information under Section 250 of the Tax
Code, as amended
Reduced compromise penalty rate of 50% for
violations of Section 113, 237 and 238 of the Tax
Code, as amended
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EOPT
 USE OF INVOICES INSTEAD OF OFFICIAL
RECEIPTS FOR TAX PURPOSES

 VAT INVOICE / NON VAT INVOICE

Maybe named: Sales Invoice, Cash Invoice, Charge

Invoice, Billing Invoice, Service Invoice,
Miscellaneous Invoice, etc.
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EOPT
 INVOICING REQUIREMENT

 Threshold: P500.- and above

Below P500: Issue 1 invoice on the aggregate amount at

the end of the day

Upon demand of Buyer

Seller is VAT registered, regardless of amount

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EOPT
 File and Pay Anywhere

electronically or manually

with any Authorized Agent Bank, Revenue District

Office (through its Revenue Collection Officers), or
Authorized Tax Software Provider
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EOPT
 Ease of Registration

Registration facilities shall be made available to all taxpayers

Registration Fee of P 500 was removed

registration of taxpayers shall be cancelled or transferred upon

the mere filing of an application for cancellation/transfer with
the RDO where the taxpayer is registered
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EOPT
 Deductions from Gross Income

The withholding of taxes as a requirement for

deductibility expenses(per Section 34(K) of the Tax
Code) has been repealed. Non-withholding of taxes in
certain payments will no longer be a ground for the
disallowance of claims for deductible expenses.
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EOPT
 Simplified Timing of Withholding

The obligation to deduct and withhold the tax arises

at the time the income has become payable
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EOPT
 Invoicing Requirements

“Business style” has been removed as a mandatory

information to be contained in the invoice
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EOPT
 Output VAT on Uncollected Receivables

Output VAT pertaining to uncollected receivables may be deducted on the

next quarter after the lapse of the agreed upon period to pay, provided that
the seller has fully paid the VAT on the transaction and the VAT component
of the uncollected receivables has not been claimed as an allowable
deduction. In case of recovery of uncollected receivables, the output VAT
pertaining thereto shall be added to the output VAT of the taxpayer during
the period of recovery.
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ORUS CAS EIS EOPT

 Tax Refund of Erroneously Paid Taxes

Period to decide applications for refund of

erroneously paid taxes to within 180 days from the
submission of complete documents
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EOPT
 Clarification on Certain Provisions of the Tax Code

1. Filing of Returns by OFW - Exemption from filing of

Income Tax Returns for OFWs and OCWs on income
solely derived from abroad.

2. Authority to Print - A clear provision that the issuance of

Authority to Print (ATP) shall be free of charge.
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EOPT
 Preservation of Books of Accounts

Preservation of Books of Accounts and other accounting records

shall be for 5-years reckoned from the day following the
deadline for filing a return, or if filed after the deadline, from
the date of the filing of the returns, for the taxable year when
the last entry was made in the books of accounts
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EOPT
 Publication of All Tax-Related Provisions

All tax-related information required to be published pursuant

to any law, rules, and regulations may be published
electronically in the Official Gazette, or the BIR’s official
website. Thus, all matters requiring publication relating to
taxpayers may now be found at the BIR website
(www.bir.gov.ph).
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EOPT
 Digitalization of BIR Services

In order to improve the performance and efficiency in

the delivery of its services, the BIR is mandated to
adopt an integrated digitalization strategy by providing
automated end-to end solutions for the benefit of
taxpayers.
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EOPT
 EOPT and Digitalization Roadmap

The BIR is mandated to develop an EOPT and Digitalization

Roadmap to ensure ease of compliance of tax laws, rules
and regulations, such as the adoption of simplified tax
returns, streamlining of tax processes, reduction of tax or
documentary requirements, and digitalization of BIR
services.
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EOPT
 ACIR JANETTE R. CRUZ
Client Support Service
Operations Group

Thank You!
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ORUS CAS EIS EOPT