I finally solved my problem with the BIR website Online Registration and Updating System ORUS. This links mom's TIN with the system online. You could register the business online, a branch, or close the business. You can update taxpayer information. And in this case I need to do secondary registration and have my books registered. I printed the pdf files I generated for my books all 5 of them. Pasted them on the back cover of each book. The list of books include Cash Receipts Journal, Cash Disbursement Journal, General Journal and the Ledgers. It saved me the trip the the RDO at Antipolo. Thank you very much to Youtuber @PinoyAkawntant.
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