This RMC issued January 10 2023 – Set guidelines for online registration of Books of accounts at BIR Online Registration and Update System (ORUS). It provides handbook, due date of registration and frequency of filing per taxpayer (new and existing).
Successful registration will generate ‘QR stamp’ to be attached on first page of books or transmittal letters.
Still, BIR allows the manual stamping at the Revenue District Office/Large Taxpayer Division/Office where the Head Office or Branch is registered.
Additionally, RDO Officer/Officer-in-charge shall inform taxpayer on the manner of books of account registration – manually or online.
SOURCE BIR WEBSITE: http://bit.ly/3GRW7aT