BIR Issues New Rules on Registration Seal Badge for Online Businesses

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 038-2026, requiring online businesses to display proof of business registration across their digital platforms. 

Under the National Internal Revenue Code (NIRC), all persons subject to internal revenue taxes are required to register with the appropriate Revenue District Office and conspicuously display their Certificate of Registration (COR) or Electronic Certificate of Registration (eCOR) at their place of business. 

The Circular extends this requirement to the digital environment applying it to online sellers, content creators, internet retailers, online tutorial service providers, and other covered businesses operating through websites, e-commerce platforms, mobile applications, and social media pages.

To safeguard taxpayer information, the BIR has introduced the BIR Registration Seal Badge, which serves as official proof of business registration for online activities. Both the standard COR or eCOR and the new Registration Seal Badge will feature a QR code that allows the public and relevant authorities to instantaneously verify the authenticity and validity of a taxpayer’s business registration through the BIR verification portal.

Covered taxpayers required to post proof of registration online may display the BIR Registration Seal Badge in lieu of posting the full COR or eCOR. Proper placement includes “About Us” pages, “Government Compliance” sections, or “Business Permit” links to ensure the badge remains easily accessible to customers at all times.