Suspension of the mandatory display of the BIR Registration Seal Badge

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 113-2026 on 26 October 2026, suspending the mandatory display of the BIR Registration Seal Badge until further notice as prescribed under RMC No. 38-2026 and as supplemented by RMC Nos. 64-2026 and 99-2026.

The BIR previously introduced the Registration Seal Badge as part of its registration verification initiatives. Under the earlier issuances, taxpayers were generally required to display the badge on their online platforms to signify their registration status with the BIR.

However, recognizing the need to facilitate the orderly implementation of these initiatives, the BIR has temporarily suspended the mandatory display requirement. Taxpayers who have already secured their Registration Seal Badges may continue displaying them on a voluntary basis and no penalties shall be imposed solely due to the non-display of the Registration Seal Badge during the suspension period. 

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 12 November 2026