BIR Registration Seal Badge Deadline Extended: What Online Businesses Need to Know
Updated: October 1, 2026
The Bureau of Internal Revenue (BIR) has extended the deadline for covered taxpayers to display their BIR Registration Seal Badge until October 31, 2026, under Revenue Memorandum Circular (RMC) No. 99-2026.
The BIR Registration Seal Badge requirement was introduced earlier in 2026 under RMC No. 38-2026. The latest announcement gives covered taxpayers additional time to comply with the display requirement.
What is the BIR Registration Seal Badge?
The BIR Registration Seal Badge is an online proof of BIR registration designed for businesses and individuals conducting business through digital channels.
The badge contains a QR code that can be scanned to verify the taxpayer's BIR registration. It was introduced partly so businesses would not have to publicly post their full Certificate of Registration (COR/eCOR), which may contain sensitive information such as the taxpayer's TIN and business address.
The requirement covers taxpayers engaged in selling goods or providing services through digital or electronic means or maintaining an applicable online business presence. This can include online sellers and merchants selling on marketplaces like Shopee and Lazada, freelancers and professionals offering services online, e-commerce businesses, content creators, vloggers, livestreamers, influencers, and people earning from certain monetized digital activities, among others.
How does one display the badge?
Depending on how the business is conducted, the Registration Seal Badge should be prominently displayed on applicable digital channels. This can include the company’s website or online store, e-commerce or marketplace seller page, social media business page, mobile application, or other online platform used for the business.
How to apply for a BIR Registration Seal Badge?
The BIR Registration Seal Badge may be obtained electronically through the BIR's Online Registration and Update System (ORUS) or, where applicable, through the taxpayer's Revenue District Office.
The BIR states that the Registration Seal Badge itself is issued free of charge. Certain registration updates processed through ORUS may involve the applicable P30 Loose Documentary Stamp Tax.
What is the new deadline?
Covered taxpayers who have not yet displayed their Registration Seal Badge have until October 31, 2026 to comply.
According to the BIR announcement, taxpayers may comply during this extended period without penalties arising solely from the non-display of the Registration Seal Badge.
Already BIR-registered? Don't overlook this requirement.
Being registered with the BIR does not necessarily mean you're finished with this particular requirement.
If your business falls within the covered online activities, check whether you have already secured your Registration Seal Badge and displayed it on the applicable online channels you use for business.
Some Quick FAQs on This New Requirement
1. Is the BIR Registration Seal Badge mandatory for all businesses?
The online display requirement applies to covered businesses, sellers, merchants, and service providers conducting activities through digital or electronic platforms. It should not be interpreted as requiring every registered taxpayer to maintain an online badge regardless of their business activities.
2. Do freelancers need a BIR Registration Seal Badge?
Freelancers offering services through covered online channels may fall within the requirement. The nature of their activities and how they conduct transactions should be considered.
3. Do sole proprietors and OPCs need the badge?
Yes, if their business activities fall within the applicable online-display requirements. The obligation is not determined solely by whether the business is a sole proprietorship or corporation.
4. Do I still need the badge if I already have a BIR Certificate of Registration?
For covered online activities, the physical display of your COR does not automatically satisfy the separate online posting requirement.
5. Do I need to display the badge on Facebook or Instagram?
Business accounts used for covered sales or service transactions may be subject to online posting requirements. Consult the BIR's platform-specific guidance for the appropriate display location.
6. Can I just upload a photo of my BIR COR instead?
The BIR Registration Seal Badge is intended to provide verifiable proof of registration while reducing the need to publish sensitive details contained in the full COR. Use the badge in accordance with current BIR guidance.
7. Where can I generate the badge?
Through the official BIR Online Registration and Update System at https://orus.bir.gov.ph/home.
Final Reminder: Review Your BIR Registration Before Publishing
The Registration Seal Badge is part of the BIR's effort to make business registration easier to verify online.
For business owners, it is also a useful reminder to review registration records, ensure business information is accurate, and understand which compliance obligations apply to their operations.
Whether you operate an online store, provide professional services, or maintain both physical and digital business channels, understanding the requirement can help you avoid unnecessary compliance problems.
Need help with your BIR registration or business compliance?
Permitly helps freelancers, sole proprietors, OPCs and corporations navigate business registration and compliance requirements in the Philippines. Feel free to reach out to us or schedule a free 15-minute consultation here.
Disclaimer: This article is for general informational purposes only and should not be considered tax or legal advice. Requirements may vary depending on your registration and business activities.
Sources
Bureau of Internal Revenue, Revenue Memorandum Circular No. 38-2026.
Bureau of Internal Revenue, Revenue Memorandum Circular No. 99-2026.
