04/05/2026
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The Bureau of Internal Revenue (BIR) has 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.
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.
To address data privacy concerns, the BIR clarified that taxpayers are no longer required to post their full Certificate of Registration (COR). Instead, only the BIR Registration Seal Badge generated via the Online Registration and Update System (ORUS) should be displayed to avoid exposing sensitive information such as the TIN and business address.
The BIR emphasized that 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 βAbout Us,β βBusiness Permits,β or equivalent sections.
Issuance of the Seal Badge is free of charge and may be secured electronically via ORUS or manually through the Revenue District Office (RDO). Taxpayers updating their registration online are required to pay the applicable β±30.00 Documentary Stamp Tax (DST). Existing taxpayers are not required to replace their current COR without a QR Code. Still, they are encouraged to update their registration to avail of the Seal Badge for enhanced verification and compliance.
BIR Commissioner Charlito Martin R. Mendoza said the initiative forms part of the Bureauβs Revenue Collection and Base Protection efforts under BIR DARES.
βRevenue base 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. 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,β Commissioner Mendoza said.
