When is the deadline for registering loose-leaf books of accounts?

Permanently bound loose-leaf books of accounts are registered annually, within 15 days after the end of each taxable year, according to BIR RMC No. 91-2024. For calendar-year taxpayers covering 2026, that is January 15, 2027, unless the BIR extends it.

When must computerized books of accounts be registered?

Computerized books of accounts are registered annually, within 30 days from the close of each taxable year, according to BIR RMC No. 91-2024. For the 2026 calendar year, that is January 30, 2027, which falls on a Saturday, so watch for a BIR advisory on the operative date.

Do manual books of accounts need to be registered every year?

No. Under RMC No. 91-2024, existing businesses register a new set of manual books before using them, which is usually when the pages of the previously registered books are used up. New businesses register their first manual books before the deadline of their first quarterly or annual income tax return, whichever comes first.

Can I still register books of accounts at the RDO?

Registration is done through the BIR's Online Registration and Update System (ORUS). RMC No. 91-2024 allows manual registration at the RDO only if ORUS has technical issues (with proof of the error), if you are already at the RDO on the day of the deadline, or if the business taxpayer is a senior citizen. RMC No. 4-2026 also allows manual filing when the BIR has issued an advisory that ORUS is unavailable.

How long do I need to keep my books of accounts?

Under Section 235 of the Tax Code, as amended by the Ease of Paying Taxes Act, books of accounts and other accounting records are kept for five years, counted from the day after the deadline for filing the return for the year of the last entry, or from the actual filing date if the return was filed late.

BIR Books of Accounts Registration Deadlines (ORUS)

When you register your books of accounts with the BIR depends on what kind of books you keep. Loose-leaf books are registered every year, within 15 days after the year ends. Computerized books are also registered every year, within 30 days after the year ends. Manual books only need registering when you start a new set. All of it is now done online through ORUS, the BIR’s Online Registration and Update System.

If your business follows the calendar year, that’s two deadlines in January 2027, the same month your business permit is due.

Deadlines by type of book

These come from BIR RMC No. 91-2024, which spelled out the registration rules after the Ease of Paying Taxes (EOPT) Act took effect:

Type of books	Registration deadline	How often	For calendar year 2026
Manual, new business	Before your first quarterly or annual income tax return is due, whichever comes first	Whenever the previous books are full	Depends on when you started
Manual, existing business	Before you start writing in the new books	Whenever the previous books are full	When you need a new set
Permanently bound loose-leaf	Within 15 days after the taxable year ends	Every year	January 15, 2027 (Friday)
Computerized	Within 30 days after the taxable year ends	Every year	January 30, 2027 (Saturday)

The BIR can extend these dates, either on your request (made before the deadline) or through a general advisory. That happened in January 2026, when ORUS problems pushed the loose-leaf deadline to January 31 and the computerized deadline to February 17 (RMC No. 4-2026). That extension was a one-off for 2026, so plan around the standard dates unless a new advisory says otherwise.

Which kind of books do you keep?

Type	What it is	What you need first
Manual	Bound journals and ledgers you write in by hand	The blank books, usually from a bookstore
Loose-leaf	Pages printed from a spreadsheet or accounting software and bound at year end	A BIR permit to use loose-leaf books
Computerized	Records kept in an accounting system	A BIR acknowledgement certificate for the system

The Tax Code asks for at least a journal and a ledger, or their equivalents. Depending on your tax types, your RDO or accountant may also want subsidiary books such as cash receipts and cash disbursements journals.

Registering through ORUS

Sign in to ORUS with your business account.
Choose books of accounts registration and pick the type of books.
Fill in the details. Loose-leaf and computerized books need the permit or acknowledgement certificate number and its date.
Submit and get your QR code stamp. It shows your TIN, registered name, address, type of books, permit details, quantity, volume number, and registration date.
Use the stamp. For manual and loose-leaf books, print it and paste it on the first page. For computerized books, print it and keep it on file.

That’s the whole process. RMC No. 91-2024 says you no longer need to bring a transmittal letter or USB drive to the RDO, or have your books stamped there.

When you can still register at the RDO

RMC No. 91-2024 allows walk-in registration only when:

ORUS isn’t working and you can show proof, such as a screenshot of the error
You’re already at the RDO on the day of the deadline
The business owner registering the books is a senior citizen

RMC No. 4-2026 adds one more case: when the BIR has officially announced that ORUS is down. Loose-leaf invoices, receipts, and other accounting records still have to be registered at the RDO, because ORUS can’t handle them yet.

How long to keep your books

Under Section 235 of the Tax Code, as amended by the EOPT Act, you keep books of accounts and other accounting records for five years. The clock starts the day after the filing deadline for the year of the last entry, or from the day you actually filed if you filed late.

Keep invoices, receipts, and Form 2307 certificates for the same five years. If the BIR examines your books, those are what it checks them against.

When your books need an audit

Section 232 of the Tax Code, as amended by the TRAIN Law, requires businesses with gross annual sales, earnings, receipts, or output above PHP 3,000,000 to have their books audited by an independent CPA every year. The audited financial statements then go with your annual income tax return.

Where people slip up

Forgetting how crowded January is. Loose-leaf and computerized registration land in the same month as your business permit renewal and year-end BIR returns. Get the dates on your calendar now.

Binding loose-leaf pages without a permit. You need the BIR permit before you can register loose-leaf books. Check that yours is in order before the year ends.

Catching up on entries in January. Registering on time doesn’t help much if the books themselves are a month behind. Keep entries current through the year.

Losing the QR code stamp. It’s your proof of registration. Keep a printed copy with the books and a digital copy on file.

Before December 31

Confirm which type of books each business keeps, and that the matching permit or certificate is valid.
Bring entries up to date through December.
Plan to print and bind loose-leaf pages in the first days of January.
Make sure you can sign in to ORUS well before deadline week.
Mark January 15 and January 30, 2027 on your calendar.

Tamoogi gives each business its own January deadlines, a place for the ORUS QR code stamp, and receipts stored with the expenses they belong to. Registering the books is still done in ORUS.

For other dates in the same season, see the 2026 BIR tax calendar and our business permit renewal guide.

Create a Tamoogi account

This article is general information, not tax advice. BIR deadlines, systems, and requirements can change. Confirm current rules with your Revenue District Office or a qualified tax professional.

BIR Books of Accounts: Year-End Registration Deadlines Through ORUS