7 things nobody tells you about the BIR seal badge
The deadline to display it is 31 October 2026. Here's who it really covers, the ₱30 catch, and the parts of RMC 38-2026 most posts skip.
Quick answer
The BIR Registration Seal Badge is a small image with a QR code that proves you're registered with the BIR. Under RMC 38-2026, online sellers, people offering services through digital platforms and content creators must post it on their websites, social media and marketplace pages, in place of their full Certificate of Registration.[1] RMC 99-2026 set the deadline to display it at 31 October 2026.[2]
You get it through ORUS (orus.bir.gov.ph) or your RDO. The badge is free, but if your registration needs updating first, you pay a ₱30 documentary stamp tax.
Clients or buyers overseas? Read the free Chapter 0 of the Borderless Pinoy course to check whether registering a company abroad fits your business.
Get free Chapter 0Most of the posts about the seal badge stop at "display it by 31 October." Here's what the circulars and the tax firms reading them point out, and what they leave unsaid.
1. It covers far more people than "online sellers"
The headline says online sellers, but the BIR's reminders list a much wider group: professionals offering services through digital platforms, and content creators such as bloggers, vloggers, livestreamers and influencers. If you earn from views, ads, affiliate commissions or sponsorships, you're in scope too.[3]
The circulars don't set an income threshold. If you're registered and you earn online, plan on displaying it.
2. Your registration may need updating before you can get one
The badge is tied to the line of business on your Certificate of Registration (Form 2303). Tax firms reviewing RMC 38-2026 note that it applies to registrations carrying online-selling or online-service classifications, such as PSIC codes 47911, 47912 and 47913.[4] If you registered years ago as a regular sole proprietor or professional and later started selling or working online, your COR may not show that activity yet.
In that case you update your registration first, through ORUS or your RDO. The badge itself is free, but the update comes with a ₱30 documentary stamp tax.[5]
3. You should stop posting your full COR
A lot of sellers posted a photo of their whole Form 2303 to look legitimate. That photo shows your TIN and your registered address, often your home. The badge exists so you can prove you're registered without exposing those details.
The rule is to post only the badge. You can crop or extract it from your COR, as long as it stays clear, readable and unaltered.[4]
4. Anyone can scan it, and that cuts both ways
The QR code on the badge links to the BIR's verification page, so a buyer can check in seconds that you're registered.[4] That helps honest sellers stand out.
It also makes a missing badge easy to notice. Once buyers get used to seeing it on Facebook pages and shop profiles, an account without one starts to look unregistered, whether it is or not.
5. The grace period is only for displaying it
RMC 99-2026 says the BIR won't impose a penalty solely for not displaying the badge during the extension period, up to 31 October 2026.[2] That relief covers the display. It doesn't excuse being unregistered, filing late or skipping invoices.
The circulars don't spell out a separate penalty amount for not displaying the badge after the deadline. The safe assumption is to have it up before 1 November.
6. It doesn't replace any of your other permits or filings
The badge shows you're registered with the BIR, and nothing more. You still need your mayor's permit, your quarterly and yearly returns, your books and your invoices. If you sell on Shopee, Lazada or similar platforms, they still withhold tax under RR 16-2023 once you pass ₱500,000 in yearly remittances.[6]
If you aren't registered yet, start with the BIR registration guide, then come back for the badge.
7. It says nothing about businesses registered abroad
The badge is built for taxpayers registered with the BIR. The circulars and the firms reviewing them don't address sellers whose business is registered in another country, so don't assume either way.[5] Ask a CPA how the rules apply to your setup.
It also tells you something about who the badge is for. A QR code from the BIR reassures buyers in the Philippines. If most of your clients or buyers are overseas, what earns their trust is a registered company they can contract with, pay by card in their own currency and get a proper invoice from. That's why many Filipino freelancers and online sellers with overseas clients register a company abroad, online, and run it from the Philippines.
A company abroad has its own yearly costs, and it doesn't replace the obligations you have here as a Philippine resident. The free Chapter 0 of the Borderless Pinoy course helps you check whether it fits your business, and the side-by-side comparison shows how the two routes differ.
How to get your seal badge
- Check your Certificate of RegistrationMake sure your line of business covers what you do online. If it doesn't, update it through ORUS or your RDO and pay the ₱30 documentary stamp tax.
- Generate the badgeDownload it through ORUS, or request it from your RDO if you prefer to go in person.
- Post it where buyers lookAdd it to your website, your Facebook and Instagram pages, and your shop profiles, in places like the About section or the profile header.
- Scan it yourselfCheck that the QR code opens the BIR verification page before you call it done.
Frequently asked questions
What is the BIR seal badge?
It's the BIR Registration Seal Badge, a small image with a QR code that links to the BIR's verification page. It proves a business is registered with the BIR without showing the full Certificate of Registration, which contains the TIN and address.
Who needs to display the BIR seal badge?
Under RMC 38-2026, online sellers, merchants on e-commerce platforms, professionals offering services through digital platforms, and content creators such as bloggers, vloggers, livestreamers and influencers. It applies to people earning from online sales, services, ads, affiliate commissions or sponsorships.
When is the deadline for the BIR seal badge?
RMC 99-2026 extended the deadline to display the badge to 31 October 2026. The BIR said it would not impose penalties solely for not displaying it during the extension period.
How much does the BIR seal badge cost?
The badge is free. If you need to update your registration first, for example to add an online-selling line of business, you pay a ₱30 documentary stamp tax.
Where do I get the BIR seal badge?
Through the BIR's Online Registration and Update System (ORUS) at orus.bir.gov.ph, or from your Revenue District Office.
Can I still post my full Certificate of Registration?
The BIR wants covered taxpayers to post only the badge. The full COR shows your TIN and address, and the badge was introduced so you no longer have to expose them.
Does the seal badge apply to a business registered abroad?
The circulars are written for taxpayers registered with the BIR and don't address businesses registered in other countries. As a Philippine resident you still have obligations here, so ask a CPA how the rules apply to your setup.
Most of your clients or buyers overseas?
See the setup the course teaches to register a company abroad online and run it from the Philippines. The course is ₱699, and that price is separate from what the company itself costs to set up and keep.
Sources
- BIR Revenue Memorandum Circular No. 38-2026, 29 April 2026
- PhilSTAR Life, BIR extends the seal badge display deadline to 31 October (RMC 99-2026)
- Context.ph, "BIR gives online sellers till Oct 31 to display registration", 2026
- KPMG Philippines, "The BIR's blue check: the badge for online sellers", June 2026
- PwC Philippines, "RMC 38-2026: The 'Blue Check' for Online Sellers", May 2026
- Grant Thornton, RR 16-2023 withholding on online sellers
This article is general information, not tax advice. BIR rules change, and RDOs differ in how they apply them, so confirm with your RDO or a CPA. Sources checked 14 October 2026.