Philippine tax authority rolls out verification seal for online merchants and creators

The Philippines’ Bureau of Internal Revenue (BIR) is stepping up oversight of the country’s fast-growing digital economy by requiring online sellers, freelancers, influencers, and other digital earners to display a Registration Seal Badge across their platforms.

Under Revenue Memorandum Circular No. 038-2026, taxpayers engaged in online business activities must visibly post the BIR-issued badge on websites, eCommerce storefronts, and social media business pages. The move forms part of the agency’s broader effort to improve transparency, legitimacy, and tax compliance in the digital marketplace.

The requirement applies to a wide range of digital participants, including online merchants, professionals, vloggers, influencers, and freelancers generating income through digital platforms.

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The BIR said the seal is designed to replace the need for businesses to publicly display their full Certificate of Registration (COR), addressing privacy concerns while still allowing consumers and regulators to verify whether a business is officially registered.

Both the Registration Seal Badge and the electronic COR will contain QR codes that users can scan to confirm the authenticity of a taxpayer’s registration status.

The circular outlines where the seal should appear, including sections such as “About Us”, “Business Permits”, or similarly accessible areas on digital platforms.

The badge will be issued free of charge and can be obtained electronically through the BIR’s Online Registration and Update System (ORUS) or manually through a taxpayer’s Revenue District Office. Taxpayers updating their registration online, however, will need to pay a 30 pesos (US$0.5) documentary stamp tax.

Existing taxpayers are not required to replace their current COR, although the BIR is encouraging businesses to update their registration details to access the QR-enabled verification system.

BIR commissioner Charlito Martin R. Mendoza framed the initiative as part of a wider strategy to protect the country’s tax base while improving accountability across digital commerce.

“Revenue base protection is not only about enforcement after violations happen. It is also about ensuring that businesses operating in the digital marketplace are properly registered, visible, and accountable from the start. The Registration Seal Badge helps protect legitimate online sellers who comply with the law, and it also protects online buyers by giving them a simple and reliable way to verify if the business they are dealing with is registered with the BIR,” he said.

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