- Online sellers, freelancers, content creators, and other covered taxpayers no longer need to display the Bureau of Internal Revenue’s (BIR) Registration Seal Badge on their online platforms until further notice, following the agency’s latest circular dated October 26.
- Under Revenue Memorandum Circular (RMC) No. 113-2026, the BIR suspended the mandatory display requirement previously prescribed under RMC No. 38-2026 and supplemented by RMC Nos. 64-2026 and 99-2026.
- The suspension comes days before the previous October 31 deadline for covered taxpayers to comply with the display requirement.
Online sellers, freelancers, content creators, and other covered taxpayers no longer need to display the Bureau of Internal Revenue’s (BIR) Registration Seal Badge on their online platforms until further notice, following the agency’s latest circular dated October 26.
Under Revenue Memorandum Circular (RMC) No. 113-2026, the BIR suspended the mandatory display requirement previously prescribed under RMC No. 38-2026 and supplemented by RMC Nos. 64-2026 and 99-2026.
The suspension comes days before the previous October 31 deadline for covered taxpayers to comply with the display requirement.
Taxpayers who have already secured their Registration Seal Badges may continue displaying them on their online platforms, but doing so is now optional during the suspension period.
The BIR also clarified that no penalties will be imposed solely because a taxpayer does not display the badge while the suspension remains in effect.
Who is affected by the suspension?
The registration seal badge requirement covers taxpayers engaged in online business activities, including online sellers, merchants, and people selling goods or services through digital platforms.
This includes eligible freelancers, professionals, content creators, and other individuals with online business activities covered by the existing regulations.
The badge was introduced as a way for taxpayers to show proof of BIR registration on their websites, e-commerce pages, social media business accounts, and other applicable digital platforms.
It replaced the previous requirement for covered taxpayers to publicly display their full Certificate of Registration (COR) or electronic Certificate of Registration (eCOR), helping limit the exposure of personal information while allowing customers to verify a business's registration.
As of October 14, the BIR had issued more than 52,700 certificates of registration with seal badges, according to reports citing the agency.
What online sellers and freelancers should do now
With the mandatory display suspended, covered taxpayers who have not yet posted their badges do not need to do so solely to comply with the suspended requirement.
Those who already obtained their badges may keep displaying them at their discretion.
However, the suspension applies specifically to the mandatory display of the Registration Seal Badge. It does not state that taxpayers are exempt from registering with the BIR, filing required tax returns, paying taxes, or complying with other applicable tax rules.
The BIR did not specify when the display requirement might be reinstated. Covered taxpayers should monitor future BIR announcements for further instructions.