The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 38-2026 dated 29 April 2026 to prescribe the issuance and posting of the BIR Registration Seal Badge on online websites, e-commerce or e-marketplace seller or merchant pages, mobile applications, social media business pages, and other digital platforms. The Circular also announces the availability of Quick Response (QR) Codes in the BIR Certificate of Registration (COR) or Electronic Certificate of Registration (eCOR).
The issuance responds to the registration and posting requirements imposed on persons engaged in business or the practice of profession, including taxpayers conducting business or sales transactions through websites, social media, mobile applications, e-commerce platforms, and other digital or electronic means. It also addresses taxpayer concerns over the public online disclosure of sensitive information contained in the COR or eCOR by allowing the posting of a BIR Registration Seal Badge in lieu of the full COR or eCOR.
LEGAL DEVELOPMENT
RMC No. 38-2026 implements Section 236 of the National Internal Revenue Code of 1997, as amended, and the related implementing rules under Revenue Regulations (RR) No. 7-2024 and RR No. 15-2024. These issuances require persons subject to internal revenue taxes to register with the appropriate Revenue District Office, and require persons engaged in business or the practice of profession to post their COR or eCOR in a place where the business is conducted and in a manner clearly visible to the public.
For online businesses and taxpayers with digital or electronic channels, RR No. 7-2024 and RR No. 15-2024 further require the online posting of proof of BIR registration. RMC No. 38-2026 operationalizes this requirement by providing a registration seal mechanism that can be displayed online while preserving a degree of taxpayer privacy. The Circular covers not only online sellers of goods, but also persons rendering services through online channels, including professionals, bloggers, vloggers, live streamers, content creators, influencers, and individuals earning through online views, advertisements, affiliate commissions, brand sponsorships, or similar monetized digital activities.
KEY PROVISIONS
Under the Circular, the BIR Registration Seal Badge serves as proof of registration for businesses engaged in online selling of goods or services and e-commerce activities. It is issued together with the BIR COR or eCOR and is intended to be posted on the taxpayer’s website, online store or platform, mobile application, social media business page, or e-commerce seller profile in lieu of posting a copy of the COR or eCOR.
The BIR Registration Seal Badge shall be issued manually or electronically through the Online Registration and Update System (ORUS), free of charge to all business taxpayers. For taxpayers engaged in online selling, online services, or e-commerce activities, the appropriate Philippine Standard Industrial Classification (PSIC) or Philippine Standard Occupational Classification (PSOC) code should be registered and reflected in their COR or eCOR.
Both the BIR COR/eCOR and the BIR Registration Seal Badge shall contain a QR Code that may be verified online using a mobile application or QR Code scanner. The QR Code is intended to allow government agencies, banks and financial institutions, e-commerce platforms, and other relying parties to verify the authenticity of the COR/eCOR or badge and the validity of the taxpayer’s current BIR registration. Relying parties must ensure that the URL displayed upon scanning is the official BIR verification domain or link: https://verify.bir.gov.ph/correspondence/.
Taxpayers are not required to replace an existing COR or eCOR that does not yet contain a QR Code. However, taxpayers required to post proof of BIR registration online are directed to secure a BIR Registration Seal Badge from the Revenue District Office where they are registered by updating their registration information, or to secure the badge online through ORUS by updating their registration information and paying the applicable ₱30.00 loose Documentary Stamp Tax.
The Circular identifies the places where the badge may be posted. For taxpayer-owned websites or mobile applications, it may be placed on a page or link such as the About Page, Company, Government Compliance, or Business Permits section. For e-commerce platforms and mobile applications, it may be placed on the app support page, About page, app settings, or links such as “Government Compliance” or “Business Permits.” For sellers, merchants, or service providers with accounts or transactions on e-commerce platforms, mobile applications, or websites, it may be displayed on the seller’s or merchant’s page, profile, store, shop details, marketplace page, or business page.
Only the BIR Registration Seal Badge should be posted online. Taxpayers are not required to upload the full registration document or the full page where the badge appears, and may crop, scan, or extract only the badge image for online posting. The badge must remain clear, readable, and unaltered, preserving all design elements, and must be visible and easily accessible to customers.
PRACTICAL IMPLICATIONS
RMC No. 38-2026 is particularly relevant to e-commerce sellers, online service providers, digital professionals, creators, influencers, and taxpayers operating business pages or monetized online accounts. These taxpayers should review whether their registered business activity and PSIC or PSOC classification properly reflect their online selling, service, or e-commerce activities, and whether their online pages or platform profiles contain the required proof of registration.
For e-commerce platforms and marketplaces, the Circular provides a basis for requiring sellers, merchants, and service providers to display the BIR Registration Seal Badge on their seller pages, profiles, stores, or business pages. Platforms may also need to prepare interface locations or compliance fields where the badge can be uploaded and easily viewed by customers, while ensuring that the badge remains clear, readable, and unaltered.
The introduction of QR Code verification also supports stronger due diligence by customers, financial institutions, government agencies, and platform operators. By scanning the QR Code and confirming that the verification page resolves to the official BIR verification link, relying parties may verify the validity of the taxpayer’s BIR registration without requiring public posting of the taxpayer’s full COR or eCOR.
CONCLUSION
RMC No. 38-2026 forms part of the BIR’s continuing effort to align taxpayer registration compliance with the realities of online commerce and digital professional activity. By introducing the BIR Registration Seal Badge, the Circular balances the government’s need for transparent taxpayer registration with taxpayer concerns over the online publication of sensitive registration information.
Taxpayers conducting business through websites, social media pages, e-commerce platforms, mobile applications, and similar digital channels should promptly assess whether they are required to secure and post the BIR Registration Seal Badge. The Circular also signals that online visibility of tax registration is becoming a practical compliance expectation for digital businesses and monetized online activities in the Philippines.
This guide provides a general overview of Revenue Memorandum Circular (RMC) No. 38-2026 at the time of writing and is not intended to constitute comprehensive legal advice or an opinion on the topic. For more details and information, you may coordinate with any GEL Law Partner regarding the matter.
Atty. Ludanielle N. Legarde is a Partner at GEL Law.