Online sellers and content creators will not face penalties for failing to display the Bureau of Internal Revenue’s (BIR) Registration Seal Badge as the agency reviews concerns over the disclosure of personal information and technical difficulties.
BIR Commissioner Charlito Martin Mendoza suspended the mandatory online display of the badge through Revenue Memorandum Circular No. 113-2026 issued Monday, Oct. 26, halting the requirement until further notice ahead of the Oct. 31 compliance deadline.
The suspension follows complaints from digital taxpayers about the requirement’s scope, technical issues and possible privacy risks.
“We have heard the concerns of online sellers, content creators, and other taxpayers regarding data privacy, technical issues, and the scope of the BIR Registration Seal Badge requirement,” Mendoza said.
The BIR will coordinate with the National Privacy Commission and consult affected taxpayers and other stakeholders to determine safeguards before deciding how to proceed.
Mendoza said displaying taxpayer information online presents different and more complex privacy challenges than posting registration certificates at physical business establishments.
“The suspension will allow the BIR to address privacy and technical concerns and review the implementation of the requirement,” he said.
Taxpayers who have already secured their badges may continue displaying them voluntarily on their online platforms. The suspension does not remove other tax registration and compliance obligations.
Sen. Bam Aquino welcomed the decision, saying the government must listen to small entrepreneurs and reduce unnecessary burdens on businesses operating online.
“Maraming salamat, BIR, sa pagsuspinde ng Registration Seal Badge. Patuloy nating pakinggan ang hinaing ng ating kababayan at pagaanin ang pagnenegosyo, lalo na para sa maliliit na negosyante, content creator, at online seller (Thank you, BIR, for suspending the Registration Seal Badge. Let us continue listening to the concerns of our fellow Filipinos and make doing business easier, especially for small entrepreneurs, content creators, and online sellers),” Aquino said.
The BIR introduced the badge on April 29 through Revenue Memorandum Circular No. 38-2026 as an alternative to publicly posting the full Certificate of Registration (COR) online.
The measure sought to implement registration display requirements under Revenue Regulations Nos. 7-2024 and 15-2024, issued pursuant to the Ease of Paying Taxes Act. The bureau later issued RMC Nos. 64-2026 and 99-2026 to supplement the policy.
The badge uses a QR code to allow registration verification, but the requirement drew scrutiny over privacy concerns and the information that could be accessed online.
Mendoza said the BIR remains committed to simplifying tax compliance while protecting taxpayers’ personal information.
“Our commitment remains the same: to protect taxpayers, make compliance easier, and deliver the quality of service you deserve,” he said.
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