Books of accounts: what a small business registers with BIR
This page is for a sole proprietor who just registered with the BIR, such as a sari-sari store owner or an online seller, and was told to "register your books." At the end you will know what the Tax Code requires, the three kinds of books the BIR registers, how to register them online through ORUS, and the deadlines.
PhilForms explains the rules. It does not keep or register books for you. Your Revenue District Office (RDO) decides what it accepts; for a judgement call, ask the RDO or a CPA.
What the law requires
The Tax Code, as amended by the TRAIN law, says everyone required to pay internal revenue taxes "shall keep and use relevant and appropriate set of bookkeeping records duly authorized by the Secretary of Finance", from which the taxes due can be worked out at any time of the year (RA 10963, section 71, amending Tax Code section 232). The law does not list the books by name, so ask your RDO which set it registers for your kind of business.
Two thresholds matter for a small business:
If · Then · Source; Gross annual sales, earnings, receipts or output exceed ₱3,000,000 · The books must be audited every year by an independent CPA, and the income tax return comes with an Account Information Form · Tax Code section 232(A), as amended; Any size · Keep the books and records for five years from the day after the deadline for the return of the year of the last entry · RA 11976, section 33, amending section 235
A store selling ₱40,000 a month (₱480,000 a year) is far below the ₱3,000,000 audit line.
The three kinds of books
A new business may register any one of these (RMC 65-2025):
1. Manual books — bound notebooks you write in by hand. 2. Loose-leaf books — pages printed from a computer, bound at year end. You need a Permit to Use first. 3. Computerized books — kept in an accounting system. You need an Acknowledgement Certificate first.
If you choose loose-leaf or computerized books, you do not also register manual books. The permit for those can only be issued after your TIN, so it is not processed at the same time as your registration (RMC 65-2025). Registering books is not mandatory on the day you register the business (same circular), but the deadline below still applies.
When to register them
From the BIR's registration Q&A under the Ease of Paying Taxes Act (RMC 91-2024, Q11) and the circular on online registration (RMC 3-2023):
Books · New business · Existing business; Manual · Before the deadline of your first quarterly or annual income tax return, whichever comes first · Before you use a new set; again only when the pages run out; Loose-leaf (permanently bound) · — · Within 15 days after the end of each taxable year; Computerized · — · Within 30 days after the close of each taxable year
New sets of manual books do not have to be registered every year, but a new set you choose to start must be registered before you use it (RMC 3-2023).
How to register through ORUS
1. Sign in to the BIR's Online Registration and Update System at orus.bir.gov.ph (RMC 3-2023). 2. Register the books: type (manual, loose-leaf or computerized), the book, the quantity and volume number. 3. ORUS gives you a QR Code stamp. Paste it on the first page of manual and bound loose-leaf books; for computerized books, print it and keep it on file (RMC 4-2026). 4. After registering in ORUS there is no need to go to the RDO to have the books stamped, or to hand in a transmittal letter and USB drive for computerized books (RMC 91-2024, Q12).
Loose-leaf and computerized books must be registered online. The RDO accepts them by hand only when ORUS is down, with an official advisory or a screenshot of the error (RMC 4-2026). For 2026 the BIR extended that year's deadlines to January 31 (loose-leaf) and February 17 (computerized) because of ORUS problems (same circular); an extension for a later year needs its own circular.
Mistakes that cause trouble
- Starting to sell, filing the first quarterly return, and only then thinking about books. For manual books, the deadline is the first income tax return. - Writing in loose-leaf or computerized books before the permit or certificate is issued. RMC 65-2025 says you are liable for failing to record entries from the start of operations without it. - Throwing books away after a year. Keep them five years.
Questions
Kailangan ko ba ng books of accounts kung maliit lang ang tindahan ko?
Yes. The Tax Code requires everyone who must pay internal revenue taxes to keep bookkeeping records (section 232, as amended). Below ₱3,000,000 in annual sales, they do not need a CPA audit.
Kailan ko ire-register ang books ko?
Manual books for a new business: before the deadline of your first quarterly or annual income tax return, whichever is earlier (RMC 91-2024). Register them online in ORUS.
Pwede bang online na lang i-register ang books?
Yes. All books are registered through ORUS, which gives you a QR Code stamp instead of the RDO's manual stamp (RMC 3-2023).
Do I need new books every year?
Not for manual books: register a new set only when the pages run out, or if you choose to start a new set (RMC 3-2023). Loose-leaf and computerized books are registered each year.
Related: BIR Form 1901 for registering, invoices after registration, and micro taxpayer.
Last checked 2026-10-23. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.