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FIVE THINGS TO KNOW
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ABOUT THE PAUSE ON BIR’S ONLINE REGISTRATION SEAL REQUIREMENT
Online sellers and content creators no longer have to meet the October 31 deadline to display the BIR Registration Seal Badge. The Bureau of Internal Revenue suspended mandatory display on October 26, but that does not mean tax registration and other tax duties have been cancelled. [1, 2, 3]
The badge shows that a business is registered with the BIR. It was designed for display on websites, online shops, apps and social-media business pages instead of the full Certificate of Registration. Here are five things to know about the pause. [4]
1
MANDATORY DISPLAY IS ON HOLD UNTIL FURTHER NOTICE
Revenue Memorandum Circular No. 113-2026 suspends the requirement to display the badge online. It does not replace October 31 with another fixed deadline, so there is no new display date in this circular. [1, 2]
2
YOU MAY KEEP DISPLAYING A BADGE YOU ALREADY HAVE
Taxpayers who have already obtained their badges may continue showing them on their online platforms if they choose. The circular makes that optional; it does not order everyone to take an existing badge down. [1]
3
NO PENALTY JUST FOR NOT DISPLAYING THE BADGE
During the suspension, the BIR says it will not impose penalties solely because a taxpayer has not displayed the badge. That protection concerns non-display, not every possible tax violation. [1]
4
TAX REGISTRATION IS A DIFFERENT REQUIREMENT
Other tax registration rules still apply, the Philippine News Agency reports. The pause does not abolish the badge system, and an online business should not treat it as permission to stop meeting its other tax duties. [3]
5
PRIVACY AND TECHNICAL CONCERNS ARE UNDER REVIEW
BIR Commissioner Charlito Martin Mendoza said taxpayers had raised concerns about privacy, technical problems and who the requirement covered. The National Privacy Commission said it met with the BIR on October 26 to talk about the legal grounds for collecting personal information under the program and how to protect it, Context.ph reports. The meeting does not mean the concerns have already been resolved. [2, 3, 5]
SOURCES
- Bureau of Internal Revenue, Revenue Memorandum Circular No. 113-2026, October 26, 2026 — suspension, optional display and limited penalty protection.https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%20113-2026_redacted.pdf
- News5, October 26, 2026 — prior deadline and BIR commissioner's explanation of the review.https://news.tv5.com.ph/national/read/bir-suspends-mandatory-online-posting-of-registration-seal-badge
- Philippine News Agency, October 26, 2026 — scope of the suspension and continuing registration obligations.https://www.pna.gov.ph/article/bir-suspends-online-registration-badge-rule-over-privacy-concerns
- Bureau of Internal Revenue, Revenue Memorandum Circular No. 38-2026, April 29, 2026, page 2 — purpose of the badge and online display.https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20NO.%2038-2026.pdf
- Context.ph, October 27, 2026 — NPC account of its October 26 meeting with the BIR.https://context.ph/2026/10/27/npc-bir-discuss-privacy-safeguards-for-registration-seal-badge/
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