To be operational, a company in the Philippines goes through several registrations: the SEC, the city's business permit, and the BIR. The BIR tax registration is the one the company needs before it can issue an invoice or file a return. It gives the company its Certificate of Registration (BIR Form 2303), and from there the company completes the rest of its BIR setup: it registers its books of accounts, secures its invoices, and registers its tax types. This guide covers the books of accounts.
Key takeaways
- Every business that pays internal revenue tax keeps a journal and a ledger, and registers them with the BIR.
- Books are registered through ORUS, the BIR's Online Registration and Update System, and there is no fee.
- Books are registered once. A new business registers manual books before the deadline of its first quarterly or annual income tax return, whichever comes first.
- Loose-leaf books need a Permit to Use, and computerized books an Acknowledgement Certificate, before the first entry.
- Each year, loose-leaf books are bound and submitted through ORUS within 15 days after the year ends; computerized books within 30 days.
- Books and records are kept for 10 years: the first 5 in hard copy.
Which books, and in which format
Every person who pays internal revenue tax must keep a journal and a ledger under Section 232 of the National Internal Revenue Code, along with any subsidiary books the business uses. These are the books the BIR registers, and the ones an examiner asks for in an audit.
The BIR accepts three formats:
| Format | What it is | What it needs |
|---|---|---|
| Manual | Bound books bought from a bookstore and written by hand | Registration in ORUS, by the deadline below |
| Loose-leaf | Pages printed from a spreadsheet or accounting software, bound at year-end | Permit to Use from the Revenue District Office (RDO) |
| Computerized | Books kept in an accounting system the BIR has acknowledged; used mainly by large taxpayers, and open to a smaller business that opts for it | Acknowledgement Certificate from the BIR |
A business that chooses loose-leaf or computerized books does not have to register manual books as well.
Registering the books
Registering books is a separate step from the company's BIR registration, and comes after it. Under RMC No. 65-2025, issued in July 2025, a new business may choose any of the three formats, and registering books is not mandatory at the moment the business itself registers. A Permit to Use or Acknowledgement Certificate can only be issued once the business has its TIN.
| Format | When it is registered |
|---|---|
| Manual | Before the deadline of the first quarterly or annual income tax return, whichever comes first |
| Loose-leaf | Permit to Use before the first entry |
| Computerized | Acknowledgement Certificate before the first entry |
Source: RMC No. 91-2024, answer 11. Under RMC No. 65-2025, a business that uses loose-leaf or computerized books without an approved permit or certificate is liable for failing to make entries from the start of its operations.
Books are registered online through ORUS. The registration produces a QR code stamp, which is the proof of registration. It carries the business's TIN, name and address, the type of books, the books registered, the volume number and the date. For manual books, print the stamp and paste it on the first page of each book. There is no need to visit the RDO to have books stamped. Registration at the RDO is allowed only when ORUS is down or returns an error (with proof), when the business is already at the RDO on the day of the deadline, or for a senior citizen.
The company's BIR registration itself, with its own deadline, is covered in our BIR registration guide.
Every year: submitting the bound books
Once registered, the books stay registered. What recurs is the yearly submission.
- Loose-leaf books: print the year's pages, bind them permanently, and submit the bound books through ORUS within 15 days after the taxable year ends. Paste the QR code stamp ORUS generates on the first page. The BIR's circulars call this the registration of permanently bound loose-leaf books.
- Computerized books: submit them through ORUS within 30 days after the taxable year ends. Print the QR code stamp and keep it on file; no USB drive or transmittal letter goes to the RDO.
- Manual books: nothing to submit each year. A new set is registered before the current one runs out of pages.
For a 31 December year-end, the deadlines are 15 January for loose-leaf books and 30 January for computerized books. In 2026 the BIR extended them to 31 January and 17 February because of log-in issues on ORUS (RMC No. 4-2026). The dates sit alongside the company's other year-end filings in our annual compliance calendar.
Upgrading from manual books to loose-leaf
The one change after registration is a change of format, usually from manual books to loose-leaf once entries outgrow a handwritten ledger. Loose-leaf books let the business keep its records in a spreadsheet or accounting software and print them.
To switch, the business applies at its RDO for a Permit to Use before it prints or uses loose-leaf books. The application is BIR Form 1900, in two originals, with a sample of the format to be used and a sworn statement that:
- identifies the books and records to be kept in loose-leaf form;
- commits to permanently binding the printed pages within 15 days after the end of each taxable year;
- commits to preserving the books intact.
There is no fee, and the BIR's stated processing time is three days. From then on, the business follows the yearly submission above.
Computerized books
Computerized books are used mainly by large taxpayers; a smaller business may opt for them. The business registers its accounting system first, by filing a sworn statement under Revenue Memorandum Order No. 9-2021 with a description of the system, sample invoices and books, and a printout of the audit trail. It can apply through ORUS, uploading the documents, or at the RDO. There is no fee, and the BIR issues an Acknowledgement Certificate. A business that records its transactions in the system before the certificate is issued is liable for failing to make entries from the start of its operations.
How long to keep the books
Books of accounts and their supporting records are kept for 10 years: the original hard copies for the first 5 years, and electronic copies for the remaining 5 (Revenue Regulations No. 17-2013). They are kept at the place of business, available to a BIR examiner. Our guide to BIR audits covers what an examiner reviews.
What Korp does
Korp's BIR tax registration registers a new company with the BIR: its TIN, its books of accounts, its authority to issue invoices and its tax types, for ₱30,000, VAT included. Talk to an expert about your company's registration, or get started.
Frequently asked questions
Is there a fee to register books of accounts with the BIR?
No. Registering books of accounts, applying for a Permit to Use loose-leaf books, and applying for an Acknowledgement Certificate for computerized books carry no BIR fee. The ₱500 annual registration fee was abolished on 22 January 2024.
Do I register my books when I register my business with the BIR?
No. Books are registered after the business's BIR registration. A new business registers its manual books before the deadline of its first quarterly or annual income tax return, whichever comes first.
Do I register loose-leaf books every year?
The books are registered once, with a Permit to Use before the first entry. Each year, the printed pages are bound and submitted through ORUS within 15 days after the end of the taxable year.
What is the proof that my books are registered?
The QR code stamp generated by ORUS. It is pasted on the first page of manual and bound loose-leaf books, and printed and kept on file for computerized books.
