The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 38-2026, introducing new compliance requirements for businesses with an online presence. This advisory outlines the key provisions and implications for taxpayers engaged in e-commerce, digital services, and online content creation.
Key Highlights of RMC No. 38-2026
Mandatory Posting of Proof of Registration Online
- All online sellers, service providers, and digital professionals (including bloggers, vloggers, influencers, and content creators) must display proof of BIR registration on their websites, e-commerce pages, or mobile applications.
- Instead of posting the full Certificate of Registration (COR/eCOR), taxpayers will now use the BIR Registration Seal Badge.
Issuance of the BIR Registration Seal Badge
- The badge is issued free of charge together with the COR/eCOR, either manually or electronically via the Online Registration and Update System (ORUS), applicable for the following activities:
QR Code Verification
- Both the COR/eCOR and the Registration Seal Badge will contain a QR Code.
- Customers, banks, and government agencies can scan the QR Code to verify the authenticity of the taxpayer’s registration via the official BIR domain
Posting Requirements
The badge must be displayed clearly and accessibly in the following locations:
- Websites – About Page, Company Page, Government Compliance, or Business Permits section.
- E-commerce Platforms/Mobile Apps – Support Page, About, App Settings, or compliance-related links.
- Seller/Merchant Pages – Profile, store details, marketplace business page.
Compliance Guidelines
- Only the official BIR Registration Seal Badge should be posted (not the full COR/eCOR).
- Taxpayers may crop or extract the badge image for posting, provided it remains clear and unaltered.
- Existing COR/eCOR without QR Codes need not be replaced, but updating is encouraged to secure the badge.
- A ₱30 Documentary Stamp Tax (DST) applies when updating registration information to obtain the badge.
Advisory Notes for Taxpayers
- For Online Sellers & Service Providers: Ensure your registration details are updated in ORUS to obtain the badge.
- For Content Creators & Influencers: Registration under PSOC 5990 is required. Posting the badge is now a compliance obligation.
- For Businesses with Multiple Platforms: The badge must be displayed across all online channels where transactions occur.
- For Verification: Always confirm that QR Code will redirect to the official BIR verification domain before relying on results.
Conclusion
RMC No. 38-2026 strengthens transparency and consumer trust in online transactions by requiring visible proof of BIR registration. Businesses and individuals engaged in digital commerce or content creation should act promptly to secure and post their BIR Registration Seal Badge.
Reference: RMC NO. 38-2026
Article written by: Laurence Philip P. Manlapaz
