ONLINE sellers, merchants and other covered taxpayers have until the end of October to comply with a Bureau of Internal Revenue (BIR) requirement to post proof of registration on their websites, e-commerce platforms, social media business pages and other digital platforms.
Under Revenue Memorandum Circular (RMC) 99-2026, the bureau reiterated a requirement, previously detailed in RMC 38-2026, for businesses operating online to secure and prominently display a BIR Registration Seal Badge.
“Taxpayers who have not yet displayed the BIR Registration Seal Badge shall be given until October 31, 2026 to fully comply with the said requirement, without the imposition of penalties arising solely from the non-display thereof,” the latest circular states.
Revenue Regulations 15-2024 had mandated covered businesses to display electronic copies of their BIR certificates of registration (CORs) on websites, platforms or apps. To address concerns over the disclosure of information contained in the CORs, RMC 38-2026 revised the requirement to the display of the registration seal badge.
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.
The badges, which can be obtained free of charge via the BIR’s Online Registration and Update System, contains a QR code that can be scanned to verify the authenticity of a taxpayer’s registration.
