How to Register on BIR ORUS

Quick answer

Registration has two parts. First you create and verify an ORUS account with your email address; the verification link works for 24 hours. Then you log in and fill in the TIN application (BIR Form 1904 for E.O. 98 applicants), upload your ID and submit. The BIR emails your TIN once the application is approved.

What do you need before you start?

Decide which case fits you:
- Without Existing TIN: you have never had a TIN.
- With Existing TIN: you already have one. Use the email address on file with the BIR, and do not apply for a new TIN.
- Employee without a TIN: your employer applies for you through its own ORUS account.
An active email address. It becomes your ORUS username and your permanent email in BIR records, and changing it later cannot be done online.
A password of 12 to 128 characters with a capital letter, a small letter, a number and a special character. It must not contain your email or name.
A valid, unexpired ID scanned as JPEG, PNG or PDF, under 25 MB per file, with no special characters in the file name.

How do you do it, step by step?

Create and verify the account

1. Open https://orus.bir.gov.ph (or click the ORUS icon on www.bir.gov.ph) and select New Registration
2. Choose the user type As an Individual and click Create an Account
3. Agree to the Terms of Service and User Agreement, and choose to register as Taxpayer
4. Click Without Existing TIN (or With Existing TIN) and agree to the pop-up
5. For an E.O
98 TIN, choose the transaction "Get TIN for Filipino Citizen - E.O. 98 / One Time Taxpayer" and the matching taxpayer type.
6. Enter your email and password, tick the reCAPTCHA and click Register
7. Open the "Account Verification" email from ORUS and click VERIFY YOUR ACCOUNT within 24 hours
Then click OK to go to the login page.

Apply for the TIN

1. Log in with your email and password
2. Select New Registration, then As an Individual, then Fill-up Registration Form (1904)
3. Complete the Taxpayer Information, Residence Address, Purpose of TIN Application, Authorized Representative and Spouse Information pages
Click Continue after each one.
4. On the Attachments page, upload your documents
5. Review the Summary page, tick all the caveats and click Submit Application
6. Write down the Application Reference Number (ARN) and the RDO shown in the pop-up
7. Wait for the approval email
Your TIN also appears on your ORUS Profile tab.

What if it does not work?

"You already have an existing TIN. New Registrations are only available to Taxpayers who do not have an existing TIN."
stop here. See existing TIN.
"Email address used is not the taxpayer's permanent email address."
you have a TIN, and this is not the email in your BIR record. Use that email, or update it with your RDO.
"Invalid file extension. Upload your document in JPEG (.jpeg), PNG (.png), or PDF (.pdf) format."
convert the file, for example from HEIC to JPEG.
Verification email not found, or the link no longer works
see OTP link expired.
Application denied
the email lists the finding in "Reason or Comment for Denial". Fix it and resubmit.

More sign-in and upload problems are in BIR ORUS and eFPS errors and fixes.

Frequently asked questions

How many ORUS accounts can I have?

One. ORUS allows only one email address per taxpayer.

Can my employer register me instead?

Yes, and for employees without a TIN it is the only way. The employer's authorized user applies through the employer's ORUS account.

What IDs can I upload?

Upload a valid, unexpired government-issued ID. The form tells you which document type each upload box expects.

Can I use my accountant's or representative's email?

No. The account must use your own email address (or the official company email for a business), not the representative's.

Official portal

Listo Papeles is not affiliated with this portal or its agency. We never ask for your password, one-time code or member number.