BIR pauses seal badge rule for online sellers, creators

The BIR's seal badge carries a QR code that allows customers to verify a taxpayer's BIR registration without requiring the full registration certificate to be posted publicly.

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MANILA, Philippines — The Bureau of Internal Revenue has suspended until the mandatory online display of its Registration Seal Badge for for online sellers, content creators and other covered taxpayers.

"We have heard the concerns of online sellers, content creators, and other taxpayers regarding data privacy, technical issues, and the scope of the BIR Registration Seal Badge requirement," BIR Commissioner Charlito Martin said.

Under Revenue Memorandum Circular No. 113-2026 issued Monday, October 26, taxpayers who have already secured their badges may opt to continue displaying them on their online platforms.

No penalties shall be imposed for the failure of disclosing the BIR Registration Seal Badge during the suspension, the circular said.

"The suspension will allow the BIR to address privacy and technical concerns and review the implementation of the requirement," he added.

The BIR said it would coordinate with the National Privacy Commission and consult affected taxpayers and other stakeholders as it reviews the policy.

What the badge was for

The registration seal badge was introduced under RMC No. 38-2026 in April as an alternative to requiring taxpayers with an online business presence to display their full Certificate of Registration on websites, e-commerce pages and business-related social media accounts.

The badge carries a QR code that allows customers to verify a taxpayer's BIR registration without requiring the full registration certificate to be posted publicly.

The rule covers online sellers and merchants, digital service providers, freelancers, professionals and content creators earning through digital platforms.

The BIR had previously extended the compliance deadline to October 31. As of October 14, more than 52,700 certificates of registration carrying the badge had been secured by online sellers, service providers and content creators.

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Senator reacts to suspension. Sen. Bam Aquino welcomed the BIR's decision after earlier calling on the agency to listen to concerns raised by small businesses, online sellers and content creators.

"Thank you very much, BIR, for suspending the Registration Seal Badge," Aquino said in Filipino.

"Let us continue listening to the concerns of our fellow Filipinos and make doing business easier, especially for small entrepreneurs, content creators and online sellers," he added. — with report from John Marwin Elao