The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 38‑2026 implementing the requirements for taxpayers engaged in online business to post proof of BIR registration in their online platforms. To address privacy concerns over the online disclosure of sensitive information contained in the COR/eCOR, the BIR shall issue a Registration Seal Badge to be displayed online. This serves as taxpayer’s proof of registration and may be posted in lieu of the COR/eCOR. This measure promotes transparency and regulatory compliance in the digital economy while safeguarding taxpayer information.
Coverage
Applies to all persons engaged in business or practice of profession with online presence, but not limited to:
Posting requirements and guidelines
Covered taxpayers may obtain their BIR Registration Seal Badge manually or electronically via the Online Registration and Update System (ORUS), which is issued free of charge. However, taxpayers with an existing COR/eCOR that does not contain a QR Code are encouraged to update their registration information through ORUS for purposes of securing a BIR Registration Seal Badge. Such taxpayers are required to pay the applicable P30.00 Loose Documentary Stamp Tax (DST) upon updating their registration.
The Circular further provides that the following guidelines shall apply to the display of the BIR Registration Seal Badge:
Practical implications
RMC No. 38‑2026 introduces a system of clear and verifiable proof of BIR registration through the Registration Seal Badge, allowing taxpayers engaged in online business to demonstrate compliance without publicly disclosing sensitive COR/eCOR information. By scanning the embedded Quick Response (QR) Code, customers and other relying parties may verify the authenticity of the Registration Seal Badge and the taxpayer’s current registration with the BIR through official channels. This promotes greater transparency in online dealings and helps build trust between buyers and sellers, reinforcing the importance of tax compliance in the digital marketplace.
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 20 May 2026
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