Manila: The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 38-2026, which mandates the issuance and posting of a BIR Registration Seal Badge for taxpayers engaged in online business activities.
According to Philippines News Agency, the circular encompasses digital economic participants, including online sellers, freelancers, professionals, vloggers, influencers, and others earning income through digital platforms. These individuals are required to visibly display proof of registration via a BIR Registration Seal Badge on their websites, e-commerce platforms, or social media business pages.
The Registration Seal Badge serves as proof of registration for online transactions and must be displayed in easily accessible sections of websites or platform pages, such as 'About Us,' 'Business Permits,' or equivalent sections. The BIR clarified that businesses are no longer required to post their full Certificate of Registration (COR) but only the BIR Registration Seal Badge generated via the Online Registration and Update System (ORUS). This measure is intended to protect sensitive information such as the Tax Identification Number (TIN) and business address.
The BIR has stated that the issuance of the Seal Badge is free of charge and can be obtained electronically through ORUS or manually at the Revenue District Office. Taxpayers updating their registration online must pay the applicable PHP30 Documentary Stamp Tax. Existing taxpayers are not required to replace their current COR without a QR Code, but they are encouraged to update their registration to obtain the Seal Badge for improved verification and compliance.
BIR Commissioner Charlito Mendoza emphasized the importance of revenue-based protection as a proactive measure, stating, "Revenue-based protection is not only about enforcement after violations happen. It is also about ensuring that businesses operating in the digital marketplace are properly registered, visible, and accountable from the start." He added that the Registration Seal Badge helps protect legitimate online sellers who comply with the law and provides online buyers with a reliable way to verify if a business is registered with the BIR.
