The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 38-2026, which mandates taxpayers engaged in online business to display proof of BIR registration on their online platforms. To address privacy concerns regarding the disclosure of sensitive information contained in the Certificate of Registration (COR) or eCOR, the BIR will issue a Registration Seal Badge. This badge serves as proof of registration and can be displayed in place of the COR or eCOR. The measure aims to enhance transparency and regulatory compliance in the digital economy while safeguarding taxpayer information.
Coverage
The circular applies to all persons engaged in business or practicing a profession with an online presence, including but not limited to:
- Online sellers and merchants
- E-commerce businesses
- Content creators, bloggers, vloggers, influencers, and live streamers
- Service providers with online presence
- Online websites and e-marketplace platforms
Posting Requirements and Guidelines
Covered taxpayers may obtain their BIR Registration Seal Badge either manually or electronically via the Online Registration and Update System (ORUS), free of charge. However, taxpayers whose existing COR or eCOR does not contain a QR code are encouraged to update their registration through ORUS to secure the badge. Such taxpayers must pay the applicable P30 Loose Documentary Stamp Tax (DST) upon updating their registration.
The circular provides the following guidelines for displaying the BIR Registration Seal Badge:
- The badge must be posted on the taxpayer's official website, mobile application, online shop, or e-commerce and e-marketplace profile page.
- It must be clear, readable, and unaltered.
- It must be clearly visible and easily accessible to customers.
Practical Implications
RMC 38-2026 introduces a system of clear and verifiable proof of BIR registration through the Registration Seal Badge. This allows online businesses to demonstrate compliance without publicly disclosing sensitive COR or eCOR information. By scanning the embedded QR code, customers and other parties can verify the authenticity of the badge and the taxpayer's current registration through official channels. This promotes greater transparency in online dealings and helps build trust between buyers and sellers, reinforcing the importance of tax compliance in the digital marketplace.
Please be guided accordingly.
Source: P&A Grant Thornton Certified Public Accountants
