On October 26, 2026, the Bureau of Internal Revenue (BIR) issued a short circular that matters to online sellers, freelancers, and content creators. Revenue Memorandum Circular (RMC) No. 113-2026 suspends the mandatory display of the BIR Registration Seal Badge until further notice.
This matters because the display deadline was just days away. Here is what changed, who is affected, and what you should still do.
What Does RMC 113-2026 Say?
According to the circular, the BIR is suspending the mandatory display of the Registration Seal Badge to allow for the orderly implementation of its registration verification initiatives. The suspension covers the requirement set by RMC No. 38-2026, as supplemented by RMC Nos. 64-2026 and 99-2026. It stays in effect until further notice.
The circular has three practical points:
- Mandatory display is suspended. Taxpayers are no longer required to post the badge for now.
- Voluntary display is allowed. Taxpayers who already have a badge may keep displaying it on their online platforms, at their option.
- No penalties for not displaying. No penalty will be imposed solely because a badge is not displayed during the suspension.
Background: Why Was the Registration Seal Badge Required?
The badge started with RMC No. 38-2026, issued on April 29, 2026. The BIR created it to address privacy concerns about posting sensitive information from the Certificate of Registration (COR/eCOR) online, and it could be posted in place of the COR/eCOR.
The requirement covered taxpayers with online business activities, who had to post the BIR-issued seal on their websites, e-commerce pages, or social media business accounts as proof of registration. Both the badge and the COR/eCOR carry a QR code that anyone can scan to check whether a registration is authentic and valid.
The covered group was broad. It included online sellers and merchants, e-commerce businesses, content creators, bloggers, vloggers, influencers, live streamers, service providers with an online presence, and online marketplace platforms.
Timeline: From RMC 38-2026 to RMC 113-2026
Date | Issuance | What happened |
April 29, 2026 | RMC 38-2026 | Mandatory badge display introduced for online businesses |
(see BIR website) | RMC 64-2026 | Supplemental circular to RMC 38-2026 |
September 24, 2026 | RMC 99-2026 | Deadline extended to October 31 to give covered taxpayers more time to secure and display the badge |
October 26, 2026 | RMC 113-2026 | Mandatory display suspended until further notice |
Reports on the extension said those who failed to comply could face penalties. RMC 113-2026 now removes that exposure for the suspension period.
Who Is Affected by the Suspension?
The suspension benefits every taxpayer who was covered by the original rule:
- Online sellers on Shopee, Lazada, TikTok Shop, Facebook, and Instagram
- Freelancers and online professionals
- Content creators, vloggers, and influencers
- E-commerce and website-based businesses
Should You Still Display Your Badge?
Legally, you no longer have to. The circular says taxpayers who already have a badge may keep displaying it at their option. Voluntary display can still be worthwhile:
- It builds customer trust. Buyers can scan the QR code and confirm your registration, so your shop looks legitimate.
- It protects your privacy. You can show proof of registration without posting your COR, TIN, or registered address.
- It prepares you for the return of the rule. The suspension is “until further notice,” so the requirement may come back.
What Should Online Businesses Do Now?
Suspension is not exemption. The registration and tax obligations behind the badge are unchanged. We recommend that you:
- Check that you are registered. Online income earners must be registered with the BIR whether or not they display a badge.
- Review your COR. The COR/eCOR should show the correct PSIC or PSOC code, for example PSOC 5990 for online content creators and PSIC 47913 for retail sale via the internet.
- Update outdated registrations. Taxpayers whose COR has no QR code are encouraged to update through the Online Registration and Update System (ORUS) to obtain a badge. A P30 loose documentary stamp tax is payable on updating.
- Keep your books and filings current. Percentage tax or VAT, income tax, and withholding obligations remain due. BIR registration verification is ongoing, so incomplete records are a real audit risk.
- Watch for new BIR issuances. The BIR can lift the suspension at any time.
How SBS CPAs Can Help
Whether you are a new online seller or a growing e-commerce business, we can help you stay compliant while the rules keep changing. Our services include:
Frequently Asked Questions
Is the BIR Registration Seal Badge still required? Not for now. RMC 113-2026 suspends mandatory display until further notice.
Will I be penalized if I don’t display the badge? No. The circular says no penalty will be imposed solely for non-display during the suspension.
Can I keep my badge posted? Yes. Taxpayers who already have a badge may keep displaying it, at their option.
Does the suspension mean I don’t need to register with the BIR? No. The suspension only affects the badge display. Registration, invoicing, filing, and payment obligations are unchanged.
When will the requirement return? The circular only says “until further notice.” Watch the BIR website for updates.
Conclusion
RMC 113-2026 gives online sellers and digital earners short-term relief from the badge display rule. It does not change the core obligation to register and pay taxes correctly. Staying registered, keeping accurate records, and displaying your badge voluntarily is the safest approach while the BIR finalizes its verification initiatives.
Disclaimer: This article is for general information only and is not legal or tax advice. Consult a licensed CPA about your specific situation.
Sources
- BIR, RMC No. 113-2026 (PDF)
- SunStar / PNA, BIR extends deadline for online display of registration seal badge
- ph, BIR gives online sellers till Oct 31 to display registration
- GMA News, Online sellers, digital earners now required to display registration badge
- BusinessWorld via TFA, BIR releases rules governing registration seal display
- Grant Thornton PH, BIR prescribes mandatory display of Registration Seal Badge
- PwC Philippines, Tax Alert No. 29 (RMC 38-2026)
- KPMG Philippines, Special Intax, May 2026
