Manila, Philippines – The Bureau of Internal Revenue (BIR) has issued new rules requiring individuals and businesses engaged in online commercial activities to display a BIR Registration Seal Badge across their digital platforms, as part of efforts to strengthen tax compliance and consumer trust in the country’s digital economy.
Under Revenue Memorandum Circular No. 38-2026, the requirement applies to digital economic participants, including online sellers, freelancers, professionals, vloggers, influencers, and others earning income through online platforms.
In a social media post on Tuesday, the BIR said taxpayers covered by the circular must visibly display the Registration Seal Badge on websites, e-commerce stores, or social media business pages. The badge should appear in accessible sections such as “About Us,” “Business Permits,” or similar areas.
The measure replaces the previous practice of posting a full Certificate of Registration (COR), with taxpayers now only required to display the Seal Badge generated through the BIR’s Online Registration and Update System (ORUS). According to the agency, the change is intended to reduce the exposure of sensitive information, including Taxpayer Identification Numbers (TINs) and business addresses.
For businesses and online entrepreneurs, the circular introduces an additional compliance requirement to improve transparency and verification in digital transactions. Companies operating through social commerce and e-commerce channels may need to update website layouts, storefront information, and registration details to comply with the policy.
The BIR said the Seal Badge may be obtained free of charge either electronically through ORUS or manually through Revenue District Offices. However, taxpayers updating their registration online will still be required to pay the applicable PHP30 (USD $0.53) Documentary Stamp Tax.
“Revenue-based 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,” said Charlito Mendoza, BIR Commissioner.
“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,” he added.
While existing taxpayers are not required to replace current CORs that do not contain QR codes, the BIR encouraged them to update their registrations to access the Seal Badge system, which the agency said could support stronger verification and compliance measures in online trade.
