Availability of taxpayer’s classification in Orus

The Ease of Paying Taxes (EOPT) Act has brought significant regulatory updates to Philippine taxation. In the previous article, it discussed the new taxpayer’s classifications, such as micro, small, medium and large taxpayers, based on their gross annual sales from business.

In relation to the foregoing, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular 62-2024 dated May 16, 2024 announcing the availability of the functionality for online Taxpayer Classification inquiry in the BIR’s Online Registration and Update System (Orus) through its “BIR Registered Business Search and Taxpayer Classification Inquiry” functionality.

To view or inquire about the Taxpayer’s Classification under the EOPT Act, taxpayer-applicants shall access Orus through https://orus.bir.gov.ph/home and follow the procedures below:

1. On the Orus Homepage, select “Verify TIN/Search BIR-Registered Business” from the displayed functionalities.

2. Select “BIR-Registered Business Search and Taxpayer Classification Inquiry” from the drop-down list.

3. Click the “Proceed” button.

4. Taxpayer shall be required to input the following details:

a. Registered Name or Trade Name (as shown on the Certificate of Registration – BIR Form 2303)

b. TIN and Branch Code.

5. Tick the box for verification (I’m not a robot), then click the ‘Search” button. Taxpayer’s Classification will be displayed (Micro, Small, Medium, Large). Take note of your Taxpayer Classification.

6. Should you disagree with your initial Taxpayer Classification, send a letter to the Revenue District Office (RDO) where you are registered and inform the said RDO of your correct Taxpayer Classification. Proof of your claim for the correct classification [i.e. Taxable Year (TY) 2022 Income Tax Return or TY 2022 Income Statement showing the Gross Sales, etc.] should be attached to the letter.

7. The RDO shall evaluate the documents submitted by the taxpayer and make the necessary corrections in the Taxpayer Classification, if the taxpayer’s claim is correct or valid.

8. The RDO shall inform the taxpayer of the result of the evaluation and the action taken.

Please be guided accordingly.

Source:

P&A Grant Thornton

Certified Public Accountants