THE Bureau of Internal Revenue (BIR) said it has made mandatory the display of a Registration Seal by digital businesses and online service providers.
The BIR issued on April 29 Revenue Memorandum Circular (MC) No. 038-2026, which sets the rules governing the issuance and posting of the BIR Registration Seal on online websites, e-commerce or e-marketplace seller pages, and other platforms.
The seal will serve as proof of registration for businesses engaged in online selling of goods or services.
According to the BIR, the issuance of the seal is meant to address concerns raised by taxpayers about the online disclosure of sensitive information contained in their certificate of registration or electronic certificate of registration (COR/eCOR).
Revenue Regulations No. 015-2024 had required the conspicuous display of the electronic copy of the COR/eCOR on online businesses’ websites.
MC 038-2026 allows businesses to display the Registration Seal in lieu of the COR/eCOR.
The BIR said that the seal badge will be issued free of charge to all business taxpayers.
“Both the BIR COR/eCOR and BIR Registration Seal Badge shall contain a quick response (QR) code that can be verified online by… using any mobile application or QR code scanner,” it said.
“The QR code will enable the verification of the authenticity of the BIR COR/eCOR and validity of the taxpayer’s business registration with the BIR,” it added. — Justine Irish D. Tabile
