The Bureau of Internal Revenue (BIR) now requires online sellers and digital earners to display a Registration Seal Badge. This move aims to improve transparency in the digital economy.
Revenue Memorandum Circular No. 038-2026 mandates this change. Taxpayers must post the seal on their websites, e-commerce pages, or social media accounts. This badge serves as proof of official registration.
The rule applies to many digital workers. This includes freelancers, professionals, vloggers, and influencers.
The seal replaces the need to post a full Certificate of Registration. This change addresses data privacy concerns. Customers can still verify if a business is legitimate. Both the seal and the electronic certificate include a scannable QR code.
Sellers should place the seal in visible sections. Good locations include “About Us” or “Business Permits” tabs.
The BIR issues the badge free of charge. Taxpayers can get it through the Online Registration and Update System. They may also visit a Revenue District Office. Those updating their registration online must pay a ₱30 documentary stamp tax.
Current taxpayers do not have to replace their existing documents. However, the agency encourages them to update their records to get the new seal.
Commissioner Charlito Martin R. Mendoza said the program aims to strengthen tax compliance.
“Revenue-based protection is not only about enforcement after violations happen,” Mendoza said. “It is also about ensuring that businesses operating in the digital marketplace are properly registered, visible, and accountable from the start.”
Mendoza added that the seal benefits both parties.
“The Registration Seal Badge helps protect legitimate online sellers who comply with the law, and it also protects online buyers by giving them a simple and reliable way to verify if the business they are dealing with is registered with the BIR,” he said.
