BIR Requires Online Businesses to Display a Registration Seal Badge

DV Consulting Tax and Compliance Update | July 2026

Businesses with an online presence must now ensure that customers can easily verify their registration with the Bureau of Internal Revenue.

Through Revenue Memorandum Circular No. 38-2026, issued on April 29, 2026, the BIR prescribed the issuance and mandatory online posting of the BIR Registration Seal Badge. The badge serves as proof that an online seller, service provider, professional, or digital content creator is properly registered with the BIR. (BIR)

Instead of uploading the entire BIR Certificate of Registration or electronic Certificate of Registration, covered taxpayers may post the Registration Seal Badge containing a Quick Response or QR code. This approach allows the public to verify the taxpayer’s registration while reducing the risk of exposing sensitive information contained in the full registration certificate.

Who Must Display the Registration Seal Badge?

The requirement applies to persons engaged in business or the practice of a profession through digital or electronic channels, including those with an online presence.

Covered taxpayers include:

• Online sellers and merchants;

• E-commerce businesses;

• Professionals offering services through websites or mobile applications;

• Online service providers;

• Bloggers and vloggers;

• Live streamers;

• Content creators and influencers;

• Online tutors;

• Persons earning from online advertisements;

• Affiliate marketers;

• Individuals receiving brand sponsorships or commissions;

• Businesses operating their own websites or mobile applications; and

• Sellers maintaining profiles on e-commerce or e-marketplace platforms.

The requirement is not limited to businesses selling physical products. It also covers persons providing services or earning income through monetized digital activities.

Why Did the BIR Introduce the Registration Seal Badge?

Existing BIR rules require businesses to display proof of registration on their websites, online stores, e-commerce profiles, social-media business pages, and other digital platforms where transactions are conducted.

However, uploading an entire COR or eCOR could disclose information that taxpayers may not want publicly accessible.

The Registration Seal Badge addresses this concern by providing a smaller, verifiable image that can be displayed instead of the full certificate. It allows customers, government agencies, financial institutions, and e-commerce platforms to confirm that the business has a valid BIR registration without requiring the taxpayer to publish the complete registration document.

What Information Does the Badge Contain?

The Registration Seal Badge contains a QR code linked to the BIR’s verification system.

When scanned, the QR code allows customers and other interested parties to verify:

• The authenticity of the BIR Registration Seal Badge;

• The authenticity of the COR or eCOR; and

• The current status of the taxpayer’s business registration.

Users should confirm that the QR code directs them to the BIR’s official verification domain before relying on the displayed result.

Is the Registration Seal Badge Free?

The Registration Seal Badge itself is issued free of charge to business taxpayers. It may be secured electronically through the BIR’s Online Registration and Update System or manually through the Revenue District Office where the taxpayer is registered.

However, a ₱30 loose Documentary Stamp Tax applies when the taxpayer generates or updates the COR containing the QR code and corresponding Registration Seal Badge. This payment may be completed through the BIR’s available electronic payment channels.

What About an Existing COR Without a QR Code?

Taxpayers are not automatically required to replace an existing COR or eCOR solely because it does not contain a QR code.

However, taxpayers covered by the online posting requirement must secure a Registration Seal Badge. Under the original guidelines, an existing taxpayer may update its registration information through the RDO or ORUS and pay the applicable ₱30 Documentary Stamp Tax to obtain an updated certificate and badge.

The BIR subsequently issued RMC No. 64-2026, providing a simpler procedure for existing taxpayers whose registration information has no changes. These taxpayers may synchronize their registration record in ORUS, proceed to the Certificates and Permits section, pay the ₱30 Documentary Stamp Tax, and download their latest COR with QR code and Registration Seal Badge.

How Existing Taxpayers Can Generate the Badge Through ORUS

Existing business taxpayers whose registration details remain accurate may follow these general steps:

1. Log in to the ORUS account or create an account when not yet enrolled.

2. Open the taxpayer’s profile page.

3. Select the option to synchronize the registration record.

4. Proceed to the Certificates and Permits section.

5. Pay the ₱30 Documentary Stamp Tax through an available BIR ePayment channel.

6. Download the latest COR containing the QR code and the corresponding Registration Seal Badge.

7. Post the badge on the appropriate website, application, online store, or seller profile.

The taxpayer should keep proof of the Documentary Stamp Tax payment as part of its registration records.

When registration details need to be corrected or updated, the taxpayer should use the Update Information function in ORUS and complete the applicable registration-update process before generating the updated documents.

Check the Registered Line of Business

Taxpayers engaged in online selling, online services, or e-commerce activities should ensure that the appropriate business or occupational classification is reflected in their COR or eCOR.

RMC No. 38-2026 identifies classifications such as:

Taxpayer or activity	Classification
Online content creator	PSOC 5990
Retail sale through the internet	PSIC 47913
Retail sale through mail order	PSIC 47911
Retail sale through telephone order	PSIC 47912
Online tutorial services	PSIC 85593

A taxpayer whose current registration does not accurately describe its online activity may need to update its registered line of business through the concerned RDO or ORUS.

Where Should the Badge Be Posted?

The correct location depends on how the taxpayer conducts business online.

Business Website

The badge may be placed on an easily accessible page or link, such as:

• About Us;

• Company Information;

• Government Compliance;

• Business Permits; or

• A similar page accessible to customers.

Mobile Application

For businesses operating their own application, the badge may appear under:

• Support;

• About;

• Application Settings;

• Government Compliance; or

• Business Permits.

E-Commerce or Marketplace Account

For sellers, merchants, and service providers using third-party platforms, the badge should be displayed on the:

• Seller or merchant profile;

• Online store or shop details;

• Marketplace page;

• Business page; or

• Other customer-accessible section of the account.

The badge must be visible and easily accessible. Taxpayers should avoid placing it in a private dashboard or area that customers cannot view.

Do Not Upload the Entire Certificate Online

Covered businesses should upload only the Registration Seal Badge—not the whole COR or eCOR.

Taxpayers may crop, scan, or extract the badge from the certificate for online posting. The uploaded image must remain:

• Clear;

• Readable;

• Complete;

• Unaltered; and

• Visible to customers.

The taxpayer should not redesign the badge, remove parts of it, change its appearance, or cover the QR code with a logo, graphic, or other element.

Physical Display Requirements Still Apply

Posting the Registration Seal Badge online does not eliminate the requirement to display the COR or eCOR at the taxpayer’s physical place of business.

The COR or eCOR must still be displayed at the registered business location, including applicable branches or facilities, in an area that is clearly visible to the public. The Registration Seal Badge is used specifically as the online proof of registration in place of posting the full certificate on digital platforms.

What Should Online Businesses Do Now?

Businesses and professionals with online activities should review their registration and digital platforms by taking the following actions:

1. Confirm that the business is properly registered with the BIR.

2. Review whether the correct online business activity is reflected in the COR or eCOR.

3. Create or activate an ORUS account.

4. Synchronize or update the registration record when necessary.

5. Generate the latest COR and Registration Seal Badge.

6. Pay and retain proof of the ₱30 Documentary Stamp Tax.

7. Extract only the Registration Seal Badge from the certificate.

8. Post the badge on every applicable website, online store, mobile application, or seller profile.

9. Test the QR code and ensure that it leads to the official BIR verification system.

10. Confirm that the image remains readable on both desktop and mobile devices.

Businesses maintaining several online stores or marketplace profiles should review each account individually and display the badge wherever they offer products or services to customers.

Why Compliance Matters

The Registration Seal Badge supports transparency in online transactions by helping customers distinguish properly registered businesses from unregistered online operators.

For the taxpayer, the badge provides a safer and more professional way to demonstrate BIR registration without disclosing the complete COR or eCOR. It can also help establish customer confidence, especially when a buyer is dealing with a seller or service provider entirely through digital channels.

However, displaying the badge does not replace the taxpayer’s other obligations. Online businesses must still comply with applicable invoicing, bookkeeping, tax-return filing, tax-payment, and registration-update requirements.

How DV Consulting Can Help

DV Consulting assists online sellers, professionals, content creators, and digital businesses with:

• BIR business registration;

• ORUS account registration and record synchronization;

• Updating registered business activities;

• Generation of the COR and BIR Registration Seal Badge;

• Assistance with Documentary Stamp Tax payment;

• Review of online-store registration compliance;

• Registration of additional business lines or activities;

• Bookkeeping and tax-return filing;

• Invoicing and record-keeping compliance; and

• Resolution of BIR open cases and registration concerns.

Proper registration and visible proof of compliance can help protect an online business from avoidable tax issues while strengthening customer confidence.

DV Consulting Inc.

Email: sales@dvconsultingph.com

Contact Number: 0917 170 6734

Website: www.dvconsultingph.com

This article is provided for general informational purposes only and should not be considered a substitute for professional tax, accounting, or legal advice. Registration requirements may vary depending on the taxpayer’s activities, legal structure, registration records, and online platforms.