BIR tells online sellers to display registration badge by Oct. 31

What happens if they don’t? 

Online sellers have until Oct. 31 to display their BIR registration badges on their websites, social media pages and e-commerce platforms. But while the tax bureau is making the badge mandatory, what happens if sellers fail to display it after the deadline?

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 99-2026 last week, giving online sellers, merchants, digital platform operators and other covered taxpayers additional time to comply with the requirement.

During the extension period, the bureau said taxpayers will not face penalties arising solely from failure to display it. After that, the existing rules provide for a ₱1,000 penalty for certain failures to post proof of registration, although RMC No. 99-2026 does not specifically state that amount as the penalty for failing to display the new Registration Seal Badge.

The Registration Seal Badge was introduced through RMC No. 38-2026 in April as the online proof of registration for businesses selling goods or services through digital platforms. It can be displayed in lieu of posting the full BIR Certificate of Registration or electronic COR.

The badge carries a QR code that allows consumers, e-commerce platforms, financial institutions and other relying parties to verify the validity of the registration and the taxpayer’s current registration status.

“The Seal Badge is meant to make registration more transparent and easier for consumers to verify,” BIR Commissioner Charlito Martin R. Mendoza said.

BIR said the badge must be prominently displayed on applicable websites, online shops, e-commerce or marketplace pages, social media business pages, and other digital platforms.

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