BIR lifts October deadline for mandatory online seal badge display

The Philippines’ Bureau of Internal Revenue (BIR) has suspended the mandatory online display of its Registration Seal Badge for online sellers, content creators and other covered taxpayers, following concerns over data privacy and technical issues.

Under Revenue Memorandum Circular No. 113-2026, issued on 26 October, the suspension lifts the requirement for taxpayers to display the badge on their online platforms until further notice. Those who have already obtained their badges may continue displaying them voluntarily, while no penalties will be imposed solely for failing to display them during the suspension.

BIR commissioner Charlito Martin Mendoza said the agency had taken note of concerns raised by online sellers, creators and other taxpayers about the policy’s implementation. He added that the suspension would give the bureau time to address these concerns and review the policy.

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The BIR will coordinate with the national privacy commission and consult affected taxpayers and other stakeholders as part of the review.

The suspension follows criticism from digital creators and online sellers over the potential exposure of personal information through the badge. While the measure was introduced as a privacy-conscious alternative to publishing full tax registration documents, concerns emerged over the disclosure of registered business names that could reveal taxpayers’ legal identities.

Financial content creator Antonette Aquino, who has been registered with the BIR for five years, raised concerns in an open letter to the agency. She said the badge conceals a taxpayer’s tax identification number but displays their full registered business name, which for many creators and sellers is their full legal name.

Aquino warned that this could expose individuals to doxxing and identity theft. She also called for stakeholder consultations and clearer guidelines, saying the discussion should continue even after the suspension.

The Registration Seal Badge was introduced under Revenue Memorandum Circular No. 38-2026 on 29 April. It was designed to replace the requirement for covered taxpayers to publicly display their full Certificate of Registration (COR) or electronic COR on websites, eCommerce pages and business-related social media accounts.

The badge contains a QR code that allows consumers and prospective clients to verify a taxpayer’s BIR registration without requiring the full registration document to be published online.

The requirement covers online sellers and merchants, digital service providers, freelancers, professionals and content creators earning through digital platforms. The BIR had previously extended the compliance deadline to 31 October under Revenue Memorandum Circular No. 99-2026.

As of 14 October, more than 52,700 certificates of registration carrying the seal badge had been secured by online sellers, service providers and content creators, according to the BIR.

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