The Bureau of Internal Revenue (BIR) has given online sellers, digital content creators and other taxpayers earning from online activities until Oct. 31 to display their registration seal badge on websites, social media accounts and e-commerce platforms.
The extended deadline is set under Revenue Memorandum Circular (RMC) No. 99-2026, issued Sept. 24. The BIR said the extension is intended to give covered taxpayers more time to secure and display the required badge. Those who fail to comply may face penalties.
The requirement was introduced under RMC No. 38-2026, which requires businesses engaged in online selling and e-commerce to display the registration seal instead of their Certificate of Registration (COR) or electronic COR.
The badge requirement is aimed at reducing the exposure of sensitive information contained in registration certificates when businesses post them online.
Covered taxpayers include online sellers, professionals offering services through digital platforms, and bloggers, vloggers, livestreamers, influencers and other content creators.
Individuals earning from online views, advertisements, affiliate commissions, brand sponsorships and other monetized digital activities are likewise covered.
The badge must be displayed in an accessible section of a website, mobile application, online store or seller profile, including areas for company information, government compliance or business permits.
Issued alongside the COR or eCOR, the badge contains a QR code that allows users to verify the authenticity and validity of a taxpayer’s registration.
Taxpayers can obtain the badge through their Revenue District Office or electronically through the BIR’s Online Registration and Update System. The badge is free, but a P30 documentary stamp tax applies.
The BIR reminded taxpayers to upload only the registration seal badge—not the entire registration certificate—to their digital platforms.
