The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 38-2026 on April 29, 2026. Online businesses are now required to display a BIR Registration Seal Badge on their digital platforms. This requirement applies to any company that earns income online whether you sell products or services.
This guide will cover what you need to know about the BIR registration seal. This includes requirements, registration process, and where it should be displayed.
Understanding the BIR Registration Seal Badge
The BIR Registration Seal Badge is a digital proof-of-registration marker issued to taxpayers engaged in online business activities. It replaces the previous practice of posting a copy of the full Certificate of Registration (COR) or electronic COR (eCOR) online.
The badge contains a Quick Response (QR) Code that links to the BIR's official verification system. Anyone who scans the QR Code can confirm whether a business is legitimately registered with the BIR without accessing sensitive taxpayer details such as the Taxpayer Identification Number (TIN) or home address.
Before RMC No. 38-2026, brick-and-mortar businesses were required to visibly display their COR at their physical location. Online businesses had the same obligation in principle, but enforcing it in the digital space was inconsistent.
The BIR introduced the Registration Seal Badge to address two concerns:
- Privacy protection. Posting a full COR online exposes sensitive information including the taxpayer's registered address and TIN. The badge resolves this by providing verifiable proof of registration without disclosing that data.
- Regulatory consistency. Online businesses are now held to the same standard as physical stores. The medium has changed, but the compliance obligation has not.
Who is Required to Display the BIR Registration Seal Badge?
RMC No. 38-2026 covers all persons engaged in business or the practice of a profession with an online presence. This includes, but is not limited to:
- Online sellers
- Digital service providers and freelancers offering services through apps or online platforms
- Content creators, bloggers, vloggers, and podcasters monetizing their work
- Livestreamers and influencers earning from brand partnerships, affiliate commissions, or platform payouts
- Professionals providing services through mobile applications
- Businesses operating through e-commerce platforms or company websites
In short, if your business earns income online, this requirement applies to you.
Posting Requirements by Platform Type
The RMC specifies where the badge must be displayed depending on how a business operates online:
| Type of Online Presence | Where to Post |
|---|---|
| Taxpayer's own website or mobile application | Any visible page such as the About page, Company page, Government Compliance section, or Business Permits page |
| E-commerce platforms and mobile applications | App support page, About section, App Settings, or under links labeled "Government Compliance" or "Business Permits" |
| Seller or merchant profiles on e-commerce platforms | Seller's profile page, store details, marketplace page, or business page |
The badge must remain clear, readable, and unaltered. Taxpayers are not required to upload their full COR, only the badge itself. You may crop, scan, or extract only the badge from the COR page for uploading purposes.
How to Get the BIR Registration Seal Badge
The badge is issued free of charge through the Online Registration and Update System (ORUS) or manually at your Revenue District Office (RDO). The process involves registering or updating business information, confirming the correct PSIC/PSOC codes are on file, and paying the PHP 30.00 Documentary Stamp Tax (DST) to generate the badge alongside an updated COR.
Required PSIC/PSOC Codes
For the badge to be issued, the following Philippine Standard Industrial Classification (PSIC) codes must be registered in your BIR COR/eCOR:
| Business Taxpayer Type | PSIC/PSOC Code | Description |
|---|---|---|
| Individual (Professional) | PSOC 5990 | Online Content Creator |
| Individual and Non-Individual | PSIC 47913 | Retail sale via internet |
| Individual and Non-Individual | PSIC 47911 | Retail sale via mail order |
| Individual and Non-Individual | PSIC 47912 | Retail sale via telephone order |
| Individual and Non-Individual | PSIC 85593 | Online tutorial services |
If your current COR does not reflect the correct code, you will need to update your registration through ORUS before you can obtain the badge.
If you’re not sure which PSIC code to use, contact our local compliance experts for advice.
For New Business Registrants
New registrants need an active ORUS account before anything else. You need to select the appropriate registration type (either as an Individual or Non-Individual) and complete Form 1901 or Form 1903 accordingly. The form covers multiple tabs including taxpayer information, business address, industry details, tax type, and documentary attachments.
Once submitted, the application goes to the relevant Revenue District Office for approval, which typically takes up to three working days. After approval, the PHP 30.00 DST is paid through ORUS, and the COR along with the Registration Seal Badge becomes available for download from the ORUS profile page.
For Existing Business Taxpayers
For businesses already registered with the BIR, the path to the badge goes through a registration update. This involves filing a Correction/Change/Update of Registration through ORUS, selecting the applicable update type, and ensuring that the current registration details (including PSIC/PSOC codes) accurately reflect the business's online activities.
Once the update is submitted and the PHP 30.00 DST is paid, the updated COR with QR Code and the Registration Seal Badge can be generated from the ORUS profile page.
Taxpayers are not required to replace an existing COR that does not contain a QR Code. However, updating it is necessary to obtain the Registration Seal Badge. The update process through ORUS triggers a new COR with a QR Code, which is issued together with the badge upon payment of the PHP 30.00 DST.
Tax and Accounting Made Easy
When you register for a seal badge as an online business with the BIR, you need to make sure that the information is accurate and complete. Incorrect or missing PSIC/PSOC codes, outdated business details, and discrepancies in your existing registration are common issues that can delay badge issuance and require additional coordination with your RDO.
Emerhub's Tax and Accounting team in the Philippines can manage the entire process on your behalf from reviewing your current registration to securing the badge. Schedule a consultation to get started.
Frequently asked questions
I am already BIR-registered but I sell online. Do I still need to get the Registration Seal Badge?
If you have an online presence and earn income through it, you are required to display the badge on your digital platforms. Log in to ORUS, update your registration if needed, pay the PHP 30.00 DST, and generate the badge from your profile page.
Is there a specific deadline for compliance with RMC No. 38-2026?
RMC No. 38-2026 was issued on April 29, 2026, and took effect upon publication on the BIR website. The BIR has not announced a separate grace period deadline in the circular itself. You should secure and post the badge as soon as possible to avoid compliance issues.
I only sell occasionally through Facebook. Does this still apply to me?
The requirement covers anyone earning income through online platforms, regardless of the frequency of transactions or the platform used. Casual sellers, live sellers, and social media-based merchants are all covered.
Can I just post a photo of my full COR on my online store instead of the badge?
Under RMC No. 38-2026, you are required to post the Registration Seal Badge, not the full COR. Posting the full COR is not the preferred method because it exposes sensitive taxpayer information. Use only the badge.
What if my PSIC or PSOC code does not match any of the codes listed in the circular?
If your registered business activities do not yet include the applicable PSIC or PSOC code for online business, you need to update your BIR registration through ORUS by adding the appropriate code. This will also require payment of the PHP 30.00 DST.
Does posting the badge mean a business is tax-compliant in all aspects?
The Registration Seal Badge only confirms that a business is registered with the BIR. It does not certify that the business is current on tax filings, payments, or any other compliance obligations. Customers and relying parties should note this distinction when interpreting the badge.