BIR RMC No. 4-2026 dated January 15, 2026
Clarify the mandatory registration of Permanently Bound Loose Leaf Books of Accounts and Computerized Books of Accounts Through Online Registration and Update System (ORUS) and Extension of Registration Deadline.
Source: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%204-2026.pdf