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BIR Revenue Memorandum Circular No. 38-2026
BIR Revenue Memorandum Circular No. 38-2026 streamlines this process by requiring taxpayers to post only the BIR Registration Seal Badge instead of their full COR.
Under Bureau of Internal Revenue (BIR) regulations, online sellers, professionals and service providers are required to display proof of registration on their websites, mobile applications, or e-commerce platform pages using a BIR Registration Seal Badge, which features a Quick Response (QR) code for public verification.
Anyone can scan the QR code on the badge with a mobile scanner to verify the authenticity of the registration and the validity of the taxpayer's BIR business status.
Deadline to display their registration seal badge until October 31, 2026 per RMC 99-2026.
You can access a copy of the RMC 38-2026 using this link: click me
You can refer to RMC 38-2026 Annex B for the guide on how to post Seal Badge : click me
RMC 38-2026 Annex C provides the guide on how to generate registration seal badge in ONLINE REGISTRATION AND UPDATE SYSTEM (ORUS) click me
posted October 3,2026 at 5:05 PM | by Torre, Sobremonte & Associates Company
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