BIR requires covered online sellers, service providers, and digital businesses to show proof that they are registered. For online pages, that proof is the BIR Registration Seal Badge.
Revenue Memorandum Circular No. 99-2026 gives businesses until October 31, 2026 to post the badge.
💡 If you’re an online seller, you may need to show a BIR badge seal on your website, shop, or business page. Covered businesses have until October 31, 2026 to display it without penalties caused only by non-display.
What is BIR badge seal
The BIR Registration Seal Badge is a small digital badge that shows an online business is registered with the BIR. It is meant for websites, online shops, mobile apps, social media business pages, and seller profiles. It lets a business show proof of registration without posting its full Certificate of Registration online.
For reference only. Use the badge issued for your own BIR registration. Do not copy or reuse this sample.
Its online version is called an electronic Certificate of Registration, or eCOR. These documents may contain information that a business should not need to publish in full. The badge gives customers a simpler way to check the registration. Its QR code opens a BIR verification page when scanned.
The badge only shows that the business has a BIR registration. It is not a BIR endorsement, and it does not prove that every tax requirement has been completed.
Should I display the BIR Badge Seal?
The rule covers online sellers, online merchants, digital platform operators, and other people or businesses that sell goods or services online. It can apply whether sales happen through a website, an app, a marketplace, or a social media page.
It is not limited to people who sell products. RMC No. 38-2026 also names professionals, bloggers, vloggers, live streamers, content creators, influencers, and people who earn from online views, advertisements, affiliate commissions, brand sponsorships, or similar digital activities.
Where the badge should appear
Customers should be able to find the badge easily. The BIR gives these examples:
- Your website or app. Put it on a page such as About, Company, Government Compliance, or Business Permits.
- An e-commerce platform or app. Put it in Support, About, Settings, Government Compliance, or Business Permits.
- Your seller or service-provider account. Put it on your profile, store details, shop page, marketplace page, or business page.
Do not hide the badge in an old post or a hard-to-find photo folder. It should be easy for a customer to open and view.
How to post it correctly
You only need to post the badge image. You do not need to post the full COR or eCOR. Follow these steps:
- Crop, scan, or save only the badge portion of the document.
- Keep the badge clear and readable. Do not change its wording, QR code, colors, or other design details.
- Do not upload the full COR or eCOR just to meet the online display rule.
- Scan the QR code after posting to make sure it still works.
- Check that the scan opens the official BIR address: https://verify.bir.gov.ph/correspondence/
How to get the badge
You may get it online through the BIR Online Registration and Update System (ORUS). You may need to update your registration details first. If you use ORUS, the circular requires payment of a Php 30 Loose Documentary Stamp Tax. The badge itself is free.
You do not have to replace an older COR or eCOR only because it has no QR code. However, the BIR encourages an update or replacement if you need the badge. If the online display rule covers your business, you still need to get and post the badge.
Before applying, check that your BIR registration correctly describes what you do. The circular lists business or occupation codes for online content creation, internet retail, mail-order sales, telephone-order sales, and online tutorials. These codes are called PSIC or PSOC codes. Ask your RDO which code applies if you are unsure.
What the October 31 deadline means
Businesses that have not posted the badge have until October 31, 2026 to do so without penalties caused only by non-display.
This limited relief does not cover other problems. It does not excuse an unregistered business, wrong registration details, unpaid taxes, or other missed duties. RMC No. 99-2026 also does not state the exact penalty for failing to display the badge after October 31. The safest step is to complete the process before the deadline.
Simple compliance checklist
1. Check if the rule covers you. List every website, shop, app, marketplace account, and social media page you use for business.
2. Check your BIR details. Make sure your registered business activity matches what you actually do online.
3. Get your badge. Contact your RDO or use ORUS. Update your registration details if needed.
4. Post it where customers can find it. Use your profile, shop details, About, Support, Government Compliance, or Business Permits page.
5. Do not alter it. Post only the badge image. Keep it readable and do not expose your full COR or eCOR online.
6. Test and keep proof. Scan the QR code, check the official BIR address, and save a dated screenshot showing where you posted the badge.
Need help with tax filing and eInvoice requirements for your online business? See how Taxumo can support online sellers.
Frequently asked questions
What is a BIR seal badge?
The official name is the BIR Registration Seal Badge. It is a digital badge with a QR code that shows an online business is registered with the BIR. Businesses can display it online instead of posting their full Certificate of Registration.
Who needs to display the BIR badge seal?
The requirement covers online sellers, merchants, service providers, digital platform operators, and other businesses with an online presence. It may also cover professionals, content creators, influencers, bloggers, vloggers, live streamers, and people earning from advertisements, affiliate commissions, sponsorships, or similar online activities.
Where should the BIR badge seal be displayed?
Display the badge where customers can easily find it. This may be your website, mobile app, seller profile, online shop, marketplace page, or social media business page. Suitable locations include the About, Support, Settings, Government Compliance, Business Permits, profile, or store-details section.
What is the deadline for displaying the BIR badge seal?
Covered businesses must display the BIR Registration Seal Badge no later than October 31, 2026. Until that date, the BIR will not impose penalties arising solely from failure to display the badge.
How do I get a BIR seal badge with a QR code?
Your business must first be registered with the BIR, and its registration details must be correct. You can request the badge from the Revenue District Office where your business is registered or obtain it online through the BIR Online Registration and Update System. The badge issued by the BIR includes a QR code.
What is the process for getting a BIR seal badge?
You may request the badge from your Revenue District Office. You can also use ORUS by signing in to your account, updating your registration details if needed, submitting the request, and paying the Php 30 Loose Documentary Stamp Tax. New businesses must first complete the applicable registration form and submit the required documents.
Can you buy the BIR badge anywhere?
No. Only the BIR can issue the badge through a Revenue District Office or ORUS. The badge itself is free. The Php 30 Loose Documentary Stamp Tax for the ORUS process is not a purchase price. Do not buy, copy, or reuse a badge from another person or an unofficial seller.
How can I check if a business is BIR registered?
Scan the QR code on the business’s BIR Registration Seal Badge, Certificate of Registration, or electronic Certificate of Registration. Check that the result opens the official BIR verification address at https://verify.bir.gov.ph/correspondence/. Do not rely on the badge if the QR code opens another website or returns an invalid result.
How do I get a BIR Certificate of Registration?
Register your business with the correct Revenue District Office or through an official BIR registration service that applies to you. Submit the required form and documents and pay the required Loose Documentary Stamp Tax. After approval, the BIR issues a Certificate of Registration or its electronic version.