The Bureau of Internal Revenue released RMC No. 99-2026, reiterating the requirement for online sellers, online merchants and digital platform operators to post proof of BIR registration. The circular also extends the deadline for displaying the BIR Registration Seal Badge.
What Is the Background to This Circular?
The circular builds on RMC No. 38-2026, which set out the requirement to post the BIR Registration Seal Badge. It restates the obligations under Section 5(H) of Revenue Regulations (RR) No. 7-2024 and Section 7 of RR No. 15-2024.
Under these regulations, the following taxpayers must post proof of their BIR registration:
- online sellers and online merchants;
- persons selling goods or services through digital or electronic platforms;
- digital platform operators; and
- other taxpayers with an online business presence.
Where Must the Seal Badge Be Displayed?
Covered taxpayers must prominently display their BIR Registration Seal Badge on all digital channels through which they conduct business. These include:
- official websites;
- e-commerce and e-marketplace seller or merchant pages;
- social media pages; and
- any other digital platforms used for business.
Until When Has the Compliance Deadline Been Extended?
To give covered taxpayers enough time to secure and display the Seal Badge, the BIR has extended the compliance period to October 31, 2026.
Taxpayers who have not yet displayed the Seal Badge may do so until this date. No penalties will be imposed solely for non-display of the Seal Badge before the deadline.
Please note that this relief applies only to non-display of the Seal Badge. It does not waive any other registration or tax compliance obligations.
