By BIR Suspends Mandatory Registration Seal Badge Display Until Further Notice
The Bureau of Internal Revenue (BIR) has suspended the mandatory display of the BIR Registration Seal Badge until further notice, removing the immediate compliance requirement for online sellers, freelancers, content creators, and other businesses operating through digital platforms.
The suspension was announced through Revenue Memorandum Circular (RMC) No. 113-2026, dated October 26, 2026, and signed by Commissioner Charlito Martin R. Mendoza.
The circular suspends the mandatory display requirement previously prescribed under RMC No. 38-2026, as supplemented by RMC Nos. 64-2026 and 99-2026.
What Changes Under the New BIR Circular?
Under the latest circular, covered taxpayers are no longer required to display their BIR Registration Seal Badge on their online platforms while the suspension remains in effect.
The BIR clarified the following:
- Displaying the badge is now optional. Taxpayers who have already secured their Registration Seal Badge may continue displaying it on their online platforms if they choose.
- No penalties for non-display. The BIR will not impose penalties solely because a taxpayer does not display the Registration Seal Badge during the suspension period.
- The suspension remains in effect until further notice. The BIR has not announced when mandatory display might resume.
The BIR said the suspension is intended to provide for the orderly implementation of its registration verification initiatives.
What Is the BIR Registration Seal Badge?
The BIR Registration Seal Badge was introduced under RMC No. 38-2026 as a means for online businesses and digital service providers to demonstrate their registration with the tax agency.
The badge contains a QR code that customers and other parties can scan to verify a taxpayer’s registration status.
It was designed to replace the requirement to publicly display a complete BIR Certificate of Registration (COR) or electronic Certificate of Registration (eCOR) on online business platforms, addressing concerns about exposing sensitive taxpayer information.
The requirement covered various digital economic participants, including online sellers, e-commerce merchants, freelancers, professionals, vloggers, influencers, and other individuals earning income through digital platforms.
October 31 Deadline No Longer Applies to Mandatory Badge Display
Before the latest suspension, the BIR had extended the deadline for displaying the Registration Seal Badge to October 31, 2026, through RMC No. 99-2026.
The extension was intended to give affected taxpayers additional time to obtain and display their badges on websites, online stores, social media business pages, and other digital platforms.
However, with the issuance of RMC No. 113-2026, the mandatory display requirement has been suspended before the deadline.
This means covered taxpayers nationwide, including online business owners, sellers, freelancers, and content creators, are no longer required to meet the October 31 badge-display deadline while the suspension remains in effect.
Does This Mean Online Businesses No Longer Need BIR Registration?
No. The suspension applies specifically to the mandatory display of the Registration Seal Badge.
It does not cancel existing BIR registration requirements or remove the tax obligations of businesses, freelancers, and other taxpayers earning income through online activities.
Online businesses must continue complying with applicable registration, tax filing, invoicing, and payment requirements.
The latest circular also does not abolish the Registration Seal Badge itself. Taxpayers who have already secured their badges may continue using them voluntarily.
For now, affected taxpayers are advised to monitor subsequent BIR announcements regarding any changes to the registration verification and badge-display requirements.
Sources:
- Bureau of Internal Revenue, Revenue Memorandum Circular No. 113-2026, October 26, 2026.
- BIR Revenue Memorandum Circulars, 2026
- BIR Revenue Memorandum Circular No. 38-2026, Official Digest
