THE BUREAU of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 38-2026, prescribing the issuance and mandatory posting of the BIR Registration Seal Badge for taxpayers engaged in online business activities.
BIR said the circular covers digital economic participants, including online sellers, freelancers, professionals, vloggers, influencers, and other individuals earning income through digital platforms.
It requires them to visibly display proof of registration through 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 posted in easily accessible sections of websites or platform pages, such as “About Us,” “Business Permits,” or equivalent sections.
The BIR, however, clarified that they 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 will avoid exposing sensitive information such as the TIN and business address.
The BIR said issuance of the Seal Badge is free of charge and may be secured electronically via ORUS or manually through the Revenue District Office.
Taxpayers updating their registration online are required to pay the applicable P30 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 avail of the Seal Badge for enhanced verification and compliance.
“The Registration Seal Badge helps protect legitimate online sellers who comply with the law, and it also protects online buyers by giving them a simple and reliable way to verify if the business they are dealing with is registered with the BIR,” said BIR Commissioner Charlito Mendoza said. (PNA)
