REVENUE MEMORANDUM CIRCULAR NO. 54-2024
Amending Revenue Memorandum Circular No. 91-2018 Relative to the Taxpayer Identification Number (TIN) Issuance to Clients of Microfinance Non-Government Organizations (MF-NGOs) and Members of Cooperatives through Online Registration and Update System (ORUS).
Microfinance NGO-Regulatory Council, Accredited Microfinance Non-Government Organizations, Cooperatives, Internal Revenue Officials, Employees and All Others Concerned.
This Circular informs MF-NGOs, Cooperatives, and their clients that TIN issuance for Executive Order No. 98 taxpayers can now be done through the Bureau’s ORUS.
Clients of MF-NGOs and members of cooperatives can apply for TIN directly via ORUS using the EO 98 Functionality following the procedures in the attached ORUS User Guide/Taxpayer Job Aid.
It supersedes previous policies under RMC No. 91-2018 regarding TIN issuance to clients of MF-NGOs using the BIR Registration (eREG) System, with access to (eREG) suspended on April 30, 2024. Internal revenue officials and employees are instructed to publicize this Circular widely.