The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 38-2026, mandating the use and obligatory display of the BIR Registration Seal Badge for businesses earning income through online platforms. This regulation covers online sellers, freelancers, professionals, vloggers, influencers, and other individuals earning from the digital economy.
Key Features of the New Badge
Instead of displaying the full Certificate of Registration (COR), businesses must now show a badge containing a QR Code from the Online Registration and Update System (ORUS). This change aims to protect sensitive information such as Tax Identification Numbers (TIN) and business addresses. The badge is free and can be obtained online or at Revenue District Offices. However, a Documentary Stamp Tax of PHP 30.00 applies to those updating their registration online.
Transition and Encouragement
Current taxpayers are not required to replace their CORs without QR Codes, but they are encouraged to update for smoother verification processes. BIR Commissioner Charlito Martin R. Mendoza stated that this initiative is part of the Revenue Collection and Base Protection efforts under the BIR DARES program, ensuring that digital marketplace businesses are registered, visible, and accountable from the start.
Benefits for Consumers and Sellers
Commissioner Mendoza added that the Seal Badge protects legitimate online sellers and serves as a guide for buyers to easily determine if their transaction counterpart is registered with the BIR. This measure enhances transparency and trust in the digital economy.
