RMC No. 38-2026 — Prescribing the Issuance and Posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's Page and Other Platforms, and Announcing the Availability of QR Code in the BIR Certificate of Registration Digest | Full Text | Annex A | Annex B | Annex C

Bringing In Revenues for Nation-Building BUREAU OF INTERNAEREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City APR 29 2026 PILIPINAS BagOng

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SUBJECT: Prescribing the Issuance and Posting of the BIR Registration Seal Seller/Merchant's Page and Other Platforms, and Announcing the Badge on Online Websites, E-Commerce or E-Marketplace Availability of QR Code in the BIR Certificate of Registration

FOR All Taxpayers, Revenue Officials, Employees and Others Concerned

(Tax Code) and its Implementing Rules and Regulations under Section 5 of Revenue Pursuant to Section 236 of the National Internal Revenue Code of 1997, as amended

internal revenue tax is required to register with the Revenue District Office of the Bureau of Regulations (RR) No. 7-2024 and Section 5 of RR No. 15-2024, every person subject to any

or before or upon filing of any applicable tax return, statement or declaration as mandated by the Tax Code. Internal Revenue on or before the commencement of business, before payment of any tax due,

Moreover, Section 5(F) of RR No. 7-2024 provides for the issuance of Certificate of

Branch and Facility within the period/time prescribed in the BIR Citizen's Charter, upon Registration (COR) or Electronic Certificate of Registration (eCOR) to each Head Office, submission of complete documentary requirements.

subject to the provisions of Section 5(C) and (D) of RR No. 7-2024 (persons engaged in business or practice of profession) to post the COR or eCOR at the place where the business Section 5(G) of RR No. 7-2024 and Section 6 of RR No. 15-2024 require all persons

is conducted and at each branch and/or facility in a manner that is clearly visible to the public.

In addition, Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024 further

commerce or e-marketplace pages, and other platforms. In this regard, online businesses, require the posting of proof of registration by sellers/merchants on their online websites, e- sellers or merchants and service providers operating a business or with sales transactions through a website, social media or any digital or electronic means shall display conspicuously

to buyers or customers. the e-commerce platform or mobile application, where it is clearly visible and easily accessible the electronic copy of their BIR COR/eCOR on their website, account or profile pages of

seller/merchant's page, and other platforms. This requirement applies not only to online sellers requirement under Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024 on the posting of proof of registration on online websites, e-commerce or e-marketplace of goods but also to persons engaged in providing services through digital or electronic means In line with the foregoing provisions, this Circular is hereby issued to implement the RECURDSMN vt^nyrnH UlY1S1QN C

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services through online website, e-commerce platforms or mobile applications, bloggers, activities. or with online presence, including but not limited to professionals or persons offering their vloggers, live streamers, content creators, influencers, and individuals earning through online views, advertisements, affiliate commissions, brand sponsorships, or similar monetized digital

To address taxpayers' concerns over the online disclosure of sensitive information

page/platform, e-commerce shop, in lieu of the BIR COR/eCOR. contained in their COR/eCOR, the BIR shall issue a BIR Registration Seal Badge (Annex A) to be displayed on the seller's/content creator's/online influencer's website, online

Policies and Guidelines

The BIR Registration Seal Badge serves as proof of registration for businesses engaged the BIR COR/eCOR and is intended to be posted on the taxpayer's website, online store in online selling of goods or services, and e-commerce activities. It is issued together with or platform, mobile application, social media business page, or e-commerce seller profile in lieu of posting of copy of the BIR COR/eCOR.

2 The BIR Registration Seal Badge shall be issued [manually or electronically via the

COR/eCOR: Online Registration and Update System (ORUS)] free of charge to all business taxpayers. For taxpayers engaged in online selling, online services and/or e-commerce activities, the Occupational Classification (PSOC) code should be registered and available in their BIR following Philippine Standard Industrial Classification (PSIC) or Philippine Standard

Business Taxpayer PSIC/PSOC Deseription Individual (Professional) PSOC 5990 Online Content Creator

Individual and Non- Individual PSIC 47913 PSIC 47911 PSIC 47912 Retail sale via telephone order Retail sale via mail order Retail sale via internet

PSIC 85593 Online tutorial services

3. Both the BIR COR/eCOR and BIR Registration Seal Badge shall contain a Quick

Response (QR) Code that can be verified online by scanning the QR Code using any mobile application or QR Code scanner. The OR Code will enable verification of the authenticity of the BIR COR/eCOR and validity of taxpayer's business registration with the BIR

4 Taxpayers are not required to replace their existing BIR COR/eCOR that does not contain

a QR Code; however, they are encouraged to update or replace the same for the purposes information, or secure it online via ORUS by updating their registration information and Bureau's Revenue District Office where they are registered by updating their registration of securing a BIR Registration Seal Badge. Taxpayers who are required to post online a proof of their BIR registration shall secure a BIR Registration SeaI Badge with the paying the P30.00 Loose Documentary Stamp Tax (DST) 00000147

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5. The BIR Registration Seal Badge shall be posted on the following, including but not limited to:

Online Business/Transactions/ Sales/ Services Where to be Posted.

1. Taxpayer's Website or own mobile Any page or link in the website, such as:

application About Page, Company, Government

3. Sellers, E-commerce Platforms and mobile applications (app) merchants or service At the mobile app Support page, About, App Seller's or Merchant's page, profile, store or Compliance, Business Permits. Setting, under links such as "Government Compliance" or "Business Permits"

business or with sales transactions providers with accounts or doing shop details, marketplace or business page.

applications or website on e-commerce platforms or mobile

To ensure consistent and proper online display of the BIR Registration Seal Badge on websites, mobile applications, online shops and e-commerce platforms, the following guidelines shall apply:

6.1 Only the BIR Registration Seal Badge shall be posted on the taxpayer's official

website, mobile application, online shop, or e-commerce platform profile page. (refer to Annex B}

6.2 Taxpayers are not required to upload their entire registration document or the full page Registration Seal Badge image for the purpose of uploading or posting it to their official website, mobile application, online shop, or e-commerce platform profile page. (refer to Annex B). where the badge appears. Taxpayers may crop, scan, or extract only the BIR

6.3 The uploaded BIR Registration Seal Badge should remain clear, readable, and

unaltered, preserving all design elements.

6.4 The posting of the BIR Registration Seal Badge must be compliant with the requirement under Item 5 above, ensuring that it is visible and easily accessible to

customers as required under Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024.

other relying parties may verify the validity of the BIR COR/eCOR/BIR Registration Seal is the official BIR verification domain or BIR link (https://verify.bir.gov.ph/correspondence/) before relying on the resuIt of verification of validity of the BIR COR/eCOR/BIR Registration Seal Badge. Badge and taxpayer's current registration with the BIR by scanning the QR Code on the document. When the QR Code is scanned, relying parties must ensure that the URL displayed Government agencies, banks and financial institutions, e-commerce platforms and Se D 10 UREAI ECORDS MANAGEMENT bIVISION VTERNALREVENUE C C D

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The BIR COR/eCOR with QR Code and BIR Registration Seal Badge shall be available upon the issuance and publication of this Circular on the BIR Website (www.bir.gov.ph). A Taxpayer's User Guide on how to generate and secure the BIR Registration Seal Badge through ORUS is provided in Annex C.

as wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular

CHARLITO MARTIN R. MENDOZA

H-2 Commissioner of Internal Revenue

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