Books and Inventory DeadlinesLoose leaf submissions and the annual inventory list

Two housekeeping dates open the year: bound printouts of loose leaf books, and the inventory list for those who carry stock. Unglamorous, dated, and fully penalizable.

Print, bind, submit

Taxpayers with a loose leaf permit print and bind the prior year and submit within the deadline. Computerized books follow their own registration terms; manual books simply continue.

From 2026 the bound printouts are submitted electronically through the BIR's Online Registration and Update System (ORUS) rather than over the counter at the RDO, per RMC No. 4-2026. The same circular extended the deadline for the 2025 books to January 31, 2026 because of ORUS outages, so allow time to create or recover an ORUS account before the date.

Stock, counted and valued

Businesses required to keep inventories file an annual list of stock on hand, counted and valued as of year end. For calendar year taxpayers that lands in January.

Questions people actually search

Kailan ang loose leaf submission?

January 15 for the preceding year's bound printouts, now filed through the BIR's ORUS instead of over the counter at the RDO, per RMC No. 4-2026. An ORUS account is a prerequisite.

Sino ang nag fifile ng inventory list?

Businesses required to maintain inventories, within 30 days after their year ends.

Do purely service businesses file an inventory list?

Generally no; the requirement follows those dealing in goods or materials.

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