RMC No. 99-2026 — Reiteration of the Requirement to Post Proof of BIR Registration Under Revenue Regulations Nos. 7-2024 and 15-2024 and Extension of the Period for Compliance with the Display of the BIR Registration Seal Badge

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City BAGONG Btinging in Revenues lor Nation-building PIL'P'NAS JUL 2 2 2S?$ REVENUEMEMORANDUMCIRCULARNO. (} $ g - 2026 SUBJECT Reiteration of the Requirement to Post Proof of BIR Registration Under Revenue Regutations Nos. 7-2024 and t5-2024 and Extension of the Period for Comptiance with the Disptay ofthe BIR Registration Seat Badge FOR All lnternaI Revenue Officials, Employees and Othe]s Concerned ln retation to the requirement on the postlng of the Bu reau of lnternaI Revenue (BlR) Registration Seat Badge pursuant to Revenue Memorandum Circutar No. 38-2026, this Circutar is issued to reiterate the comptiance requirement under Section 5(H) of Revenue Regutations (RR) No. 7-2024 and Section 7' of RR No. 15-2024. Said Regutations require ontine setters, ontine merchants, and persons engaged in the sate of goods or services through digitat or etectronic ptatforms, as well as those with online business presence, to post proof of BIR registration on their online websites, e-commerce or e-marketptace setter/merchant sociaI media pages, and other digitat ptatforms. ln this regard, att ontine setters, ontine merchants, digitat ptatform operators, and other covered taxpayers are reminded that the requirement to prominentty disptay their BIR Registration Seat Badge (as proof of registration), shatt have to be comptied with immediatety. ln order to facititate comp[iance and provide ontine setters, ofitine merchants, and other covered taxpayers sufficient time to secure and disptay the BIR Registration Seat Badge on their websites/sociat media pages, the BIR hereby extends the period for compliance with the requirement on the disptay of the BIR Registration Seat Badge untit October 31, 2026. Taxpayers who have not yet disptayed the BIR Registration Seat Badge shatt be given untiI October 31, 2026 to futty compty with the said requirement, without the imposition of penatties arising sotety from the non-disptay thereof. A[[ internal revenue officiats and emptoyees are hereby enioined to give this Circutar as wide a pubticity as possibte. e?!l$f,'.tL'#J.5$-t$lf"''Yi#8'5 1 B sEP 24 2020 I CHARLITO MARTIN R. MEN Commissioner of lnter nalRevenue ADMII! UflI BY: TIMT -Ttw^ 00000 ?02 H-2