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At the counter

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.

Say this at the counter

Checklist to ask for
CDR F1105B
QF11-09.2025.00 · Revised July 2025
Classification
Simple
Legal maximum: 3 working days, extendable once

The classification is the Bureau's own, published in its Citizen's Charter. It is what sets the deadline the Ease of Doing Business Act holds them to. How to use that.

What they may ask you for

Copied from the official checklist. Anything beyond this list is a fair question, not an obligation.

  • 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.

Pick your route

Online, through ORUS

Same-session once the account exists · Free

Best for Everyone the BIR now requires to use it, which is most taxpayers.

  1. 01

    Log in to ORUS and open the books of accounts registration.

  2. 02

    Register the set for the period, and let the system generate the QR stamp.

  3. 03

    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. 04

    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.

The catch. 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

1 day total, per the Citizen's Charter · Free

Best for Outages, and formats the online system does not accept yet.

  1. 01

    Bring the new bound books and two originals of Form 1905.

  2. 02

    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. 03

    Collect the signed books and your stamped 1905.

Do not leave without

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

Every receiving copy, stamp and acknowledgment is what makes a later complaint or a deemed-approved claim provable. Photograph them before you leave the building.

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.

Button not showing up in ORUS?

The forms behind this

Sources

Checked against BIR rules on

Know what the law owes you before you queue. Five minutes of reading saves the second trip.

Your rights at the BIR

Practical guidance, not legal or tax advice. Requirements and clocks quoted from BIR issuances current as of July 2026. RDOs vary in practice; the published checklist is what you can hold them to.