# Register your books of accounts

> Free, one day, and now mostly a QR code. The step people skip and then get penalised for at audit.

Source: https://taxkaya.com/processes/register-books
Last checked: 2026-08-06

TAXKAYA is independent software, not affiliated with the Bureau of Internal Revenue. This document is general information, not tax advice.

## Say this at the counter

- **Checklist of Documentary Requirements** F1105B
- **Quality form number** QF11-09.2025.00
- **Revision** Revised July 2025
- **Citizen's Charter classification** Simple
- **RA 11032 legal maximum** 3 working days, extendable once

## What they may ask you for

- **BIR Form 1905, two originals, for manual registration**
- **A new set of permanently bound books of accounts** The physical columnar books, bought and bound before you queue.
- **Permit to Use Loose Leaf Books, if that is your format** Plus the permanently bound loose leaf books themselves and an affidavit attesting the entries are complete, accurate and correct.
- **Acknowledgement Certificate or Permit to Use, for computerized books** Plus a transmittal letter detailing the storage contents and an affidavit on the completeness of the computerized records.

## Do not leave without

- Books stamped and signed by the RDO, or a QR stamp generated by ORUS
- Your stamped copy of Form 1905

## Pick your route

### Online, through ORUS

- **Best for** Everyone the BIR now requires to use it, which is most taxpayers.
- **Official processing time** Same-session once the account exists
- **Official fee** Free

1. Log in to ORUS and open the books of accounts registration.
2. Register the set for the period, and let the system generate the QR stamp.
3. Print the QR stamp and paste it on the first page of each book. ORUS emails the code once the registration is approved, or shows it on the confirmation screen. Print it at any size that stays scannable and paste one on page one of every volume it covers. Approval alone is not compliance — a book without the stamp is treated as unregistered. For computerized books, print the code and keep it on file instead.
4. On your business record, tick "QR stamp printed and pasted on page one", then tick each book you now hold. Both live on the business form, under Books of accounts registered. Until you set them, the books pages assume the commonest set and may lay out a volume you do not own.

Caveat: Manual registration at the RDO is meant for system outages, and the BIR expects you to document the outage. Screenshot the error.

### Walk-in, at your RDO

- **Best for** Outages, and formats the online system does not accept yet.
- **Official processing time** 1 day total, per the Citizen's Charter
- **Official fee** Free

1. Bring the new bound books and two originals of Form 1905.
2. Hand them over at the registration counter for signing and stamping. The Charter budgets 30 minutes to forward them and an hour for the section chief to sign.
3. Collect the signed books and your stamped 1905.

## What bites beginners

- Registering the books is not the obligation. Writing in them is. Empty registered books are still a finding.
- There is no fee for this, in either track. It is one of the transactions where an invented charge is easiest to spot.
- Deadlines for the ORUS shift have moved more than once. Check the current circular before assuming a date you read last year still holds.
- New books are needed when the old ones fill up, not annually. The annual re-registration many people remember was dropped years ago.

## Sources

- [BIR Checklist of Documentary Requirements, revised July 2025](https://bir-cdn.bir.gov.ph/BIR/pdf/CDR%20-%202025%20(1).pdf)
- [BIR Citizen's Charter, 2025 Edition](https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2025-Edition).pdf)
- [ORUS, the BIR online registration portal](https://orus.bir.gov.ph)
- [RMC 4-2026, ORUS books registration deadlines (IGD & Associates summary)](https://igd-associates.com/2026/01/16/rmc-4-2026-clarification-on-orus-registration-requirements-deadline-extension/)

## The forms behind this

- [Books of accounts: Books of accounts](https://taxkaya.com/d/forms/books.md)
- [BIR Form 1905: Registration updates and closure](https://taxkaya.com/d/forms/1905.md)

## Known ORUS quirks

- [ORUS not showing Register Books, ATP, or your updated COR? Here's the fix](https://taxkaya.com/d/troubleshooting/orus-buttons-not-showing.md)