THE Bureau of Internal Revenue (BIR) on Monday suspended the mandatory display of its registration seal badge on online platforms until further notice to ensure the orderly implementation of its registration verification initiatives.
In Revenue Memorandum Circular (RMC) No. 113-2026, BIR Commissioner Charlito Martin Mendoza suspended the mandatory display prescribed under RMC No. 38-2026, as supplemented by RMC Nos. 64-2026 and 99-2026.
The BIR also clarified that taxpayers who have already secured their registration seal badges may continue displaying them on their online platforms at their discretion.
“No penalties shall be imposed solely on account of non-display of the BIR Registration Seal Badge during the period of suspension,” Mendoza said.
To recall, the bureau had mandated covered businesses to display electronic copies of their BIR certificates of registration (CORs) on websites, platforms or apps.
The bureau previously set Oct. 31 as the deadline for taxpayers to display the Registration Seal Badge, with no penalties for failing to display it during this period.
Covered by the requirement are online sellers of goods and those providing services via digital or electronic means or with an online presence, which includes vloggers, live streamers, content creators, influencers and individuals making a living via monetized digital activities.
However, it has faced complaints over privacy concerns and technical issues.
“We have heard the concerns of online sellers, content creators, and other taxpayers regarding data privacy, technical issues, and the scope of the BIR Registration Seal Badge requirement,” Mendoza said.
Mendoza explained that the BIR introduced the Seal Badge as an alternative to posting the full Certificate of Registration (COR) online.
“We recognize that protecting personal information online presents different and more complex challenges than displaying a COR at a physical business establishment,” Mendoza said.
“The suspension will allow the BIR to address privacy and technical concerns and review the implementation of the requirement,” he added.
Mendoza said the BIR will work with the National Privacy Commission and consult affected taxpayers and other stakeholders to ensure compliance remains simple.
“During the suspension, taxpayers may continue to display their Seal Badges voluntarily, and no penalties will be imposed solely for non-display,” Mendoza said.
