30/04/2026
The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular No. 38-2026, introducing a new requirement for digital businesses to use a Registration Seal Badge. This measure is designed to confirm tax registration in online spaces without exposing confidential details found in full registration documents.
Who is covered
The directive applies broadly to anyone earning or operating through digital channels, including:
* Sellers offering products or services online
* Professionals delivering services via websites, apps, or marketplaces
* Content creators such as vloggers, streamers, bloggers, and influencers
* Individuals generating income from ads, affiliate programs, sponsorships, or online engagement
Main features of the policy
* Instead of posting the full Certificate of Registration (COR/eCOR), taxpayers must display a Seal Badge, which serves as a safer proof of registration.
* Both the COR/eCOR and the badge now include a QR code that enables verification of legitimacy.
* Users should confirm that any scanned QR code leads to the official BIR verification portal before relying on it.
Posting rules
* The badge must be visibly placed on digital touchpoints such as websites (e.g., “About” or permits page), mobile apps, or seller profiles.
* Only the badge image should be uploaded—not the complete registration document.
* The badge must remain intact, legible, and unmodified.
How to obtain the badge
* The badge is issued at no cost through manual processing or via the BIR’s Online Registration and Update System (ORUS).
* Taxpayers must first update their registration details—particularly industry classifications relevant to online activity—and settle a ₱30 Documentary Stamp Tax.
* Those holding older CORs without QR codes are not required to replace them, though doing so is recommended to access the new badge system.
Source: BIR official website
