The Bureau of Internal Revenue (BIR) has suspended the requirement for online sellers, content creators and other covered taxpayers to display its Registration Seal Badge, days before the October 31 compliance deadline. Under Revenue Memorandum Circular (RMC) No. 113-2026, issued October 26, no penalties will apply during the suspension.
The badge was introduced under RMC No. 38-2026, issued on April 29. Its QR code lets customers check a seller’s registration without the seller posting the full Certificate of Registration, which shows the tax identification number and address. More than 52,700 registrations with the badge had been issued by October 14.
Commissioner Charlito Martin cited data privacy concerns, technical problems and questions about the rule’s scope. The BIR said it will consult the National Privacy Commission and affected taxpayers.
For online businesses, the rule is paused, not scrapped. Those who already have badges may keep displaying them, and no new deadline has been set.
