Revenue Memorandum Circular No. 120-2023


Announces the availability, use and acceptance of Digital Taxpayer Identification Number (TIN) ID as additional functionality and feature of the BIR Online Registration and Update System (ORUS) Starting November 21, 2023. The following policies are hereby prescribed relative to the use and acceptance of the BIR Digital TIN ID:   The Digital TIN ID shall serve as reference for the Taxpayer Identification Number of the taxpayer. It shall be honored and accepted as a valid government–issued identification document of the taxpayers for their transaction in government agencies and institutions, local government units, employers, banks, financial institutions and other relying parties, subject to [...]

Revenue Memorandum Circular No. 120-20232023-12-20T11:00:31+08:00

Revenue Memorandum Circular No. 109-2023


This circular is issued to announce the availability of the Taxpayer Registration - Related Applications (TRRA ) Portal on October 16, 2023. The TRRA Portal is an alternative option that can be used by taxpayers to submit registration-related applications thru application. The documentary requirements for the following registration-related transactions can be submitted electronically to the concerned Revenue District Offices (RDOs) via the TRRA Portal:  Application for TIN under E.O 98 and ONETT;  Registration of OFW and Non-Resident Citizens;  Application for Authority to Print;  Updating of Email Address using Application Sheet Form S1905;  Transfer of Registration of Employees and Other Non-Business Taxpayers; [...]

Revenue Memorandum Circular No. 109-20232023-11-06T13:14:54+08:00
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