The Bureau of Internal Revenue (BIR) has extended until October 31, 2026 the compliance period for covered taxpayers to display their BIR Registration Seal Badge on their online platforms. Under Revenue Memorandum Circular (RMC) No. 99-2026, taxpayers have until that date to comply without penalties arising solely from non-display of the badge. The badge serves as proof of BIR registration and allows customers to verify a business’s registration through its QR code.
The requirement covers online sellers, online merchants, digital platform operators, and persons selling goods or services through digital or electronic platforms, including businesses with an online presence. BIR guidelines also identify online service providers and income-earning content creators, such as bloggers, vloggers, influencers, and live streamers. Covered taxpayers must prominently display the badge on their applicable websites, marketplace seller pages, mobile applications, and social media business pages.
Individuals using social media solely for personal, non-business purposes fall outside the described coverage. Likewise, businesses operating entirely offline without an online business presence are outside this particular online display requirement, although their regular BIR registration and tax obligations remain. The circular provides no blanket exemption for micro or small online businesses. The extension concerns badge display only and does not excuse failure to register a business, file returns, or pay applicable taxes.
To obtain the badge online, taxpayers can visit the BIR’s official Online Registration and Update System (ORUS) at https://orus.bir.gov.ph/home. Users must create an ORUS account or log in to their existing account, then follow the applicable business registration or badge-generation process. The badge may also be obtained through the taxpayer’s Revenue District Office. Once issued, taxpayers should display the badge itself rather than their entire Certificate of Registration, helping protect personal information while providing verifiable proof of registration.