If you sell on Shopee, Lazada, TikTok Shop or Facebook, you no longer face an October 31 deadline to post a BIR Registration Seal Badge, and no penalty applies just for not showing one. The Bureau of Internal Revenue (BIR) suspended the mandatory online display of the badge "until further notice" on Monday, October 26, through Revenue Memorandum Circular (RMC) No. 113-2026, the Philippine News Agency reported.
This reverses the position of only a few days ago. Last week, senators asked for a pause while the BIR kept the October 31 deadline in place. Now the deadline is gone, and the BIR has not set a new one.
What RMC 113-2026 changes for online sellers
Based on the PNA report of the circular signed by BIR Commissioner Charlito Martin Mendoza:
- The display rule is suspended. Online sellers, content creators and other digital taxpayers no longer have to post the badge on their online stores, pages or profiles.
- The October 31, 2026 deadline no longer applies. No replacement date was announced.
- No penalty for not displaying it. Taxpayers will not be penalised solely for failing to show the badge while the suspension is in effect.
- Voluntary display is allowed. If you already have a badge, you may keep it on your page.
- The badge system is not abolished, and other tax registration duties stay in place.
The BIR circular itself was not available to read on the BIR website when this article was published, so the details above come from the state news agency's account of it. Several other outlets reported the same terms on the same day.
Why the BIR paused the Registration Seal Badge
The badge was meant to protect privacy, not hurt it. The BIR created it under RMC No. 38-2026, issued on April 29, as an alternative to posting a full Certificate of Registration (COR) online. Posting proof of registration comes from Revenue Regulations Nos. 7-2024 and 15-2024, which were issued under the Ease of Paying Taxes Act. The badge carries a QR code that lets a buyer scan it and confirm that a seller is registered.
The QR code became the problem. Senators Bam Aquino and Pia Cayetano raised privacy concerns before the deadline. Reports differ on exactly what a scan exposes: some accounts describe the taxpayer's full legal name, while BusinessMirror reported that taxpayers warned it could include home addresses, opening them to identity theft and scams. Aquino had also asked the BIR to suspend fines until year-end, citing costs for small digital merchants.
Mendoza said protecting personal information online is more complex than displaying a certificate inside a physical shop. "The suspension will allow the BIR to address privacy and technical concerns and review the implementation of the requirement," he said, according to PNA. The BIR will coordinate with the National Privacy Commission (NPC), the agency that enforces the Data Privacy Act, and will consult taxpayers before deciding what to do next.
How many sellers already got the badge
Uptake was well under way. More than 52,700 seal badges had been secured by online sellers, service providers and content creators as of October 14, BusinessMirror reported, citing the BIR.
Getting a badge was free through the BIR's Online Registration and Update System (ORUS), according to P&A Grant Thornton's summary of RMC 38-2026. Taxpayers whose older COR had no QR code paid a ₱30 loose documentary stamp tax (DST) when they updated their registration. That ₱30 is not refundable just because the display rule is paused, and nothing in the reports says it will be.
What to do now if you sell or create content online
- You can stop rushing. If you were planning to get a badge this week only to beat October 31, there is no longer a deadline to beat.
- If you already posted it, you may leave it up or take it down. Display is voluntary during the suspension. If you are worried about what your QR code reveals, removing it carries no penalty for now.
- Stay registered. The suspension covers displaying the badge only. Your BIR registration and other tax duties under the Ease of Paying Taxes rules have not been removed. If you are not yet registered, our guide on BIR registration for online sellers, its steps and fees walks through the process.
- Watch for a new circular. The BIR has not said when, or in what form, the requirement could return. Any new rule would come as a fresh revenue issuance after the NPC consultation.
One question the reports do not answer is whether sellers without a badge must now go back to posting their full COR online. Until the BIR clarifies this, check the agency's official channels or ask your Revenue District Office (RDO), the BIR branch where you are registered.
