The Bureau of Internal Revenue (BIR) has made business registration much more convenient through its Online Registration and Update System (ORUS) and the NewBizReg portal . If you're starting a sole proprietorship or working as a freelancer, here's everything you need to know.



What You Need Before You Start

Before beginning your BIR online registration, prepare these requirements :



DTI Certificate of Business Name Registration (if using a trade name)



Valid government-issued ID (PhilID, Passport, or Driver's License)

https://orusbir.ph/

Barangay Clearance (proof of your business address)



Mayor's Permit / Business Permit (from your city or municipal hall)



Active email address (this will be your primary contact with BIR)



Scanned copies of documents in PDF format, max 4MB total

BIR Online Registration: Two Options

The BIR offers two online registration paths :



Option Platform Best For

ORUS orus.bir.gov.ph Fully digital, faster processing, no RDO visit needed, electronic COR downloadable immediately upon approval

NewBizReg bir.gov.ph/newbizreg Routes application through email to your RDO, requires RDO processing

Recommendation: ORUS is reportedly faster and fully self-serve .



Step-by-Step Registration via ORUS

Step 1: Create an ORUS Account

Visit

Click "New Registration" and select "As an Individual" (for sole proprietors) or "Non-Individual" (for corporations)



Complete the registration form with your personal information



If you don't have a TIN yet, select "Without Existing TIN"



Step 2: Verify Your Account

Check your email for a verification link from ORUS (check spam if you don't see it within a few minutes)



Click the link to verify your account (valid for 24 hours)



Step 3: Complete the Application

Log in to ORUS using your registered email and password



Select "Register New Business" or "Fill-up Registration Form (1904)"



Enter your business details: business name, address, tax type, and line of business



Upload your supporting documents (government ID, DTI certificate, etc.)



Step 4: Pay the Documentary Stamp Tax

Pay the ₱30 Documentary Stamp Tax (DST) online



The ₱500 annual registration fee has been permanently waived under the Ease of Paying Taxes Act



Step 5: Receive Your Certificate of Registration

Once approved, you'll receive your Certificate of Registration (COR / BIR Form 2303)



Download and print it from your ORUS dashboard



Processing typically takes 3 working days



What Happens After Registration?

Registration is just the first step. After you receive your COR, you must complete these obligations :



1. Register Your Books of Accounts

You can use manual, loose-leaf, or computerized books



Registration is done through ORUS, which generates a QR Code Stamp



Deadlines vary by method :



Manual: Before filing initial quarterly/Annual income tax return



Loose-leaf: Within 15 days after the end of each taxable year



Computerized: Within 30 days from the close of each taxable year



2. Get Authority to Print (ATP) for Receipts and Invoices

Apply for ATP through ORUS or your RDO



3. Display Your BIR Registration Seal Badge

Under Revenue Memorandum Circular No. 38-2026, all online businesses must display the BIR Registration Seal Badge on their websites and social media



The badge is free and can be obtained through ORUS



New Requirement for Online Sellers (2026 Update)

As of 2026, the BIR now requires all online sellers and digital merchants to display a Registration Seal Badge on their websites and social media pages . This badge includes a QR code that customers can scan to verify your registration status .



You can get this badge for free through ORUS or by visiting your RDO .



Important Reminders

Register before you start operating – Late registration can result in penalties of ₱5,000 to ₱20,000



Use the right form – BIR Form 1901 is for self-employed individuals, professionals, and mixed-income earners



Coordinate with your RDO – Even with online registration, your RDO may reach out for additional documents



Keep a trail – Always save your acknowledgment receipts, reference numbers, and confirmation emails



Update your information – Changes in address, business name, or tax type must be reported to the BIR



FAQs

Q: How much does BIR online registration cost?

A: You only need to pay ₱30 for the Documentary Stamp Tax. The ₱500 annual registration fee is permanently waived .



Q: How long does processing take?

A: Typically 3 working days for new applications, but processing time may vary depending on your RDO's workload and system availability .



Q: Can I use ORUS if I already have a TIN from employment?

A: Yes. If you have an existing TIN, you must ensure your email address is updated with your RDO first . Then you can log in to ORUS and update your registration for your new business activity .



Q: What's the difference between ORUS and NewBizReg?

A: ORUS is fully digital and faster—no RDO visit required and you can download your COR immediately upon approval. NewBizReg routes applications through email and requires RDO processing .