01/05/2026
The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 38-2026 mandates the issuance and display of the BIR Registration Seal Badge for online sellers, e-commerce merchants, and digital service providers. This circular aims to enforce the posting of proof of registration on digital platforms while protecting taxpayers' sensitive information.
The requirements apply to anyone conducting business or providing services through digital or electronic means. This includes:
• Online sellers of goods and services.
• Professionals offering services via websites, apps, or e-commerce platforms.
• Bloggers, vloggers, live streamers, content creators, and influencers.
• Individuals earning through online views, ads, affiliate commissions, and brand sponsorships.
Key Provisions
• To prevent the online exposure of sensitive data contained in the standard Certificate of Registration (COR/eCOR), the BIR is introducing a Seal Badge. This badge acts as the official proof of registration and is to be displayed on digital platforms instead of the full COR.
• Both the COR/eCOR and the Registration Seal Badge will now feature a Quick Response (QR) Code. Anyone can scan this code to verify the authenticity of the document and the validity of the business's registration.
• When scanning the QR Code, users must ensure the resulting URL is the official BIR verification link (https://verify.bir.gov.ph/correspondence/) before trusting the results.
Guidelines for Posting
• Taxpayers must conspicuously display the badge on their websites (e.g., About or Business Permits page), mobile apps, or e-commerce seller/merchant profile pages.
• Only the Seal Badge should be posted; taxpayers should crop or extract the badge image rather than uploading the entire registration document.
• The uploaded image must remain clear, readable, and entirely unaltered.
How to Secure the Badge
• The badge is issued free of charge to business taxpayers, either manually or electronically through the Online Registration and Update System (ORUS).
• To obtain the badge, taxpayers must update their registration information (ensuring they have the correct industry codes for online retail or content creation) and pay a ₱30.00 Loose Documentary Stamp Tax (DST).
• Taxpayers with older CORs lacking a QR code are not forced to replace them, but they are encouraged to do so in order to secure the new Registration Seal Badge.
Source: BIR website
