30/04/2026
Source:
BIR Update | RMC No. 38-2026
1. Purpose of the Registration Seal Badge
Privacy Protection: It allows you to prove you are a registered business without having to post your full COR/eCOR, which contains sensitive data.
Proof of Registration: It serves as the official proof of registration for online selling, e-commerce, and digital services.
QR Code Verification: Both the new COR/eCOR and the Registration Seal Badge will feature a QR Code. This allows customers or regulators to scan and verify the authenticity of your business registration via the official BIR verification website.
2. Who is Required to Display It?
This applies to anyone doing business online, including:
Online sellers (e-commerce platforms like Shopee/TikTok Shop, websites).
Content creators, vloggers, and streamers.
Individuals earning through online views, advertisements, or affiliate marketing.
Professionals offering services via websites or apps.
3. Guidelines for Posting the Badge
Where to post: It must be displayed conspicuously on your online store, seller profile page, company website, or app (under "About," "Government Compliance," or "Business Permits" sections).
Format: The image must remain clear, readable, and unaltered. You are allowed to crop/extract just the badge from your registration documents for posting.
Cost: The badge is issued free of charge via the Online Registration and Update System (ORUS).
4. Action Items for Taxpayers
If you have an old COR without a QR code: You are encouraged to update your records via ORUS to get a QR-enabled COR and the Registration Seal Badge. This process involves a small fee (P30.00 for Documentary Stamp Tax).
Ensure Correct Classification: Ensure your BIR registration reflects the correct PSIC/PSOC code for your activity (e.g., PSIC 5990 for Content Creators, PSIC 47913 for Retail via internet).
All businessesโespecially online sellers and digital merchantsโare now required to display proof of BIR registration both physically and online.
Key Points:
โข A BIR Registration Seal/Badge must be posted on your website, e-commerce page, or online platform
โข Your Certificate of Registration (COR/eCOR) must still be visibly displayed at your place of business
โข The BIR now includes a QR Code in the COR, making verification easier and more secure
โข Applies to all registered taxpayers, including online sellers and marketplace merchants
This initiative aims to boost transparency, protect consumers, and ensure that businesses are properly registered with the BIR.
Make sure your business complies to avoid penalties!
Ctto