The Bureau of Internal Revenue (BIR) has extended until October 31, 2026 the period for online sellers, online merchants, digital platform operators, and other covered taxpayers to comply with the requirement to display their BIR Registration Seal Badge on their websites, e-commerce or e-marketplace pages, social media accounts, and other digital platforms.
The extension is provided under Revenue Memorandum Circular (RMC) No. 99-2026, which reiterates the requirement under Section 5(H) of Revenue Regulations (RR) No. 7-2024 and Section 7 of RR No. 15-2024.
The requirement applies to online sellers, merchants, and persons engaged in the sale of goods or services through digital or electronic platforms, including those with an online business presence.
The extension is intended to give covered taxpayers sufficient time to secure and properly display their BIR Registration Seal Badge as proof of registration.
The Seal Badge must be prominently displayed on their websites, e-commerce or marketplace pages, social media pages, and other applicable digital platforms.
The Seal Badge must be prominently displayed on their websites, e-commerce or marketplace pages, social media pages, and other applicable digital platforms.
“We are giving online sellers and other covered taxpayers additional time to comply properly with the Registration Seal Badge requirement,” BIR Commissioner Charlito Martin Mendoza said.
“The Seal Badge is meant to make registration more transparent and easier for consumers to verify, so we encourage all concerned taxpayers to use the extended period and complete the requirement by October 31.”
“The Seal Badge is meant to make registration more transparent and easier for consumers to verify, so we encourage all concerned taxpayers to use the extended period and complete the requirement by October 31,” Mendoza added.
Covered taxpayers who have not yet displayed the BIR Registration Seal Badge may comply until October 31, 2026, without the imposition of penalties arising solely from the non-display of the Seal Badge during the extended compliance period.
The BIR emphasized that the Registration Seal Badge serves as a visible indication that an online seller or merchant is registered with the Bureau.
Its display also supports transparency and helps taxpayers and consumers verify the registration status of businesses operating through digital platforms.
