BIR Philippines: Loose-Leaf Books Binding & Registration Deadlines for 2026

As the Bureau of Internal Revenue (BIR) continues to enforce stricter compliance and digitalization measures, businesses using Loose-Leaf Books of Accounts must be aware of the 2026 registration deadlines and requirements applicable to Taxable Year 2025.

This article provides a clear and updated guide on binding deadlines, ORUS registration procedures, and compliance reminders for 2026.

What Are Loose-Leaf Books of Accounts?

Loose-leaf books allow businesses to record transactions using accounting software throughout the year. At the end of the taxable year, these records are:

• Printed

• Permanently bound

• Registered with the BIR

Once bound and registered, they serve as the company’s official Books of Accounts for audit and compliance purposes.

⚠️ A BIR Permit to Use (PTU) Loose-Leaf Books is required before using this system.

2026 Binding & Registration Deadline (For Taxable Year 2025)

Under existing BIR regulations:

• Loose-Leaf Books must be bound and registered within fifteen (15) days after the close of the taxable year

• For calendar-year taxpayers, the deadline is:

📌 January 15, 2026

This deadline applies to:

• General Journal

• General Ledger

• Sales Book

• Purchase Book

• Cash Receipts Book

• Cash Disbursements Book

Unless the BIR issues a formal extension, January 15, 2026 should be strictly observed.

Registration Method for 2026: ORUS is Mandatory

In line with Revenue Memorandum Circular (RMC) No. 3-2023, all Books of Accounts must be registered through the BIR Online Registration and Update System (ORUS).

Key ORUS Features:

• Online registration of Books of Accounts

• Automatic issuance of a QR Code Stamp

• QR Code replaces manual stamping by the RDO

• QR Code must be printed and attached to the first page of each bound book

📌 Manual stamping at the BIR is no longer the standard process.

Requirements for Loose-Leaf Books Registration in 2026

Before registering your loose-leaf books via ORUS, ensure the following are complete:

1. Printed and Permanently Bound Books

• Must follow BIR-prescribed format

• Books must be arranged in proper sequence

• Book covers must indicate:

  • Business name

  • Type of book

  • Period covered (January 1–December 31, 2025)

2. Valid Permit to Use (PTU)

• BIR-issued permit for Loose-Leaf Books or CAS (if applicable)

3. Notarized Sworn Statement

• Indicates:

  • Number of volumes

  • Page count per book

  • Certification of completeness and accuracy

4. Authorization Documents (If Filed by a Representative)

• Secretary’s Certificate (for corporations)

• Special Power of Attorney (for sole proprietors)

📌 While physical submission is generally not required, businesses must retain the bound books for BIR inspection during audits.

No Annual Registration Fee in 2026

Pursuant to the Ease of Paying Taxes Act (RA 11976):

• The ₱500 Annual Registration Fee has been abolished

• No payment is required for book registration in 2026

Penalties for Late or Non-Registration

Failure to comply with binding and registration requirements may result in:

• Administrative penalties

• Disallowance of books during BIR audits

• Possible tax assessments and compliance findings

Timely registration protects businesses from audit exposure.

2026 Compliance Checklist

✔ Secure a valid PTU

✔ Print and bind loose-leaf books for 2025

✔ Register books via ORUS

✔ Attach the QR Code Stamp

✔ Complete registration on or before January 15, 2026

✔ Monitor BIR advisories for possible extensions

Final Notes

Loose-leaf books remain a practical solution for businesses using accounting software, but they require strict annual compliance. With ORUS now fully implemented, companies must ensure early preparation to avoid system congestion and missed deadlines.

If your business needs assistance with ORUS registration or compliance review, consulting a tax professional is highly advisable.

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Important Update on Registration Deadlines

The Bureau of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 004-2026, which extends the registration deadlines for Books of Accounts covering Taxable Year 2025.

Updated deadlines:

• Loose-Leaf Books of Accounts – January 31, 2026

• Computerized Books of Accounts (CAS-generated) – February 17, 2026

This issuance extends the original January 15, 2026 deadline for loose-leaf books discussed above. Taxpayers are advised to complete binding and registration through ORUS within the extended period to avoid penalties and audit findings.