The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 99-2026 to reiterate the requirement for certain online businesses and digital platform participants to display proof of BIR registration and to provide additional time for compliance. The Circular supplements the requirements under Revenue Regulations No. 7-2024 and Revenue Regulations No. 15-2024, which require covered taxpayers engaged in online business activities to post proof of registration on their digital platforms.
The requirement applies to online sellers, online merchants, digital platform operators, and persons engaged in the sale of goods or services through digital or electronic platforms. Covered taxpayers are required to prominently display the BIR Registration Seal Badge, which serves as proof of registration, on their websites, e-commerce or e-marketplace pages, social media pages used for business, and other digital platforms. The BIR emphasized that the display requirement must be complied with immediately.
To provide affected taxpayers with additional time to comply, the BIR extended the deadline for displaying the BIR Registration Seal Badge until 31 October 2026. During the extension period, no penalties shall be imposed solely due to the non-display of the badge. The extension allows covered taxpayers additional time to review their compliance status, ensure that the required proof of registration is properly displayed on their digital platforms, and complete the necessary steps to comply with the requirement before the extended deadline.
RMC No. 99-2026 takes effect immediately. Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants
P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.
As published in SunStar Cebu, dated 08 October 2026
