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BIR Registration Seal Badge

Know who must display the BIR Registration Seal Badge, how to obtain it through ORUS or your RDO, and where to post it on your online platforms.

Illustration of a laptop displaying a registration seal badge and a phone showing a verification result beside shipping boxes.

Covered online sellers and digital businesses must display the official BIR Registration Seal Badge on their public online platforms.

The requirement comes from Revenue Regulations (RR) No. 7-2024 and RR No. 15-2024. It was implemented through Revenue Memorandum Circular (RMC) No. 38-2026 and reiterated in RMC No. 99-2026. The badge replaces the practice of posting full Certificates of Registration (BIR Form 2303 / eCOR) on public websites and social media pages.

This guide explains who must display the badge, how to obtain and post it, and the compliance deadlines.

1. What is the BIR Registration Seal Badge?

The BIR Registration Seal Badge is digital proof of registration that does not expose the sensitive information shown on full Certificates of Registration.

How the badge protects taxpayer information

Posting full images of physical Certificates of Registration (Form 2303 / eCOR) publicly exposes information such as Taxpayer Identification Numbers (TINs), official signatures, and residential or corporate addresses to unauthorized data scraping and identity fraud.

The badge allows people to verify registration without making the underlying taxpayer information public.

2. What information does it show?

Under RMC No. 38-2026, the badge has an embedded QR code linked to the official BIR portal. Customers, online platforms, and tax officers can scan it to check the authenticity and validity of the taxpayer’s registration status in real time.

Scanning the QR code opens a verification page on verify.gov.ph. It shows the following information. The values below are illustrative, not an actual taxpayer verification result:

  • Validation Result: Valid
  • Verification Date: Oct-2-2026 9:15 AM
  • Transaction No.: X8462917305824069
  • TIN: XXX-XXX-789-00000
  • Registered Name: DELA CRUZ, JUAN SANTOS

3. Who must display the badge?

The requirement covers registered individuals and entities with an online presence tied to their BIR registration:

  • E-commerce marketplace sellers: Merchants with storefronts on platforms such as Shopee or Lazada.
  • Independent websites and mobile apps: Businesses selling goods or services through their own websites or applications.
  • Social media merchants: Businesses advertising or accepting orders through platforms such as Facebook or Instagram. This includes businesses that advertise online but complete their sales offline.
  • Digital content creators and vloggers: Individuals and entities monetizing online content or operating digital platforms.

4. Where and how should you display the badge?

Covered taxpayers must follow these display rules:

  1. Display it across all active channels. Post the badge on every public online platform where your business operates, including your website, mobile app, marketplace store pages, and social media business profiles.
  2. Use the same badge across platforms. A single registration seal badge applies to all official online platforms of the registered business. You do not need a separate badge for each channel.
  3. Keep the badge intact. You may crop or extract the Seal Badge graphic from your Certificate of Registration (COR/eCOR) for online posting, provided the badge itself remains intact, clear, readable, and unaltered.
  4. Remove full certificate uploads. Only the official Seal Badge should appear publicly online. Remove full paper COR or eCOR images that expose raw TINs and personal addresses.
  5. Consider keeping proof of posting. Dated screenshots or records showing the badge on your active platforms are recommended as proof of compliance. They are not a mandatory BIR submission.

5. How to obtain the BIR Registration Seal Badge

The badge is generated and downloaded free of charge through official BIR channels.

  • Online or at your RDO: Download the badge through the Online Registration and Update System (ORUS) or obtain it from your assigned Revenue District Office (RDO).
  • Registration profile synchronization: If your existing physical COR has no QR code and your business details are unchanged, you do not automatically need to replace the paper COR. To generate the badge, synchronize or update your business profile in ORUS and verify your PSIC/PSOC industry codes.
  • ₱30 Documentary Stamp Tax: Updating or synchronizing registration records in ORUS to enable badge generation requires payment of a ₱30.00 Loose Documentary Stamp Tax (DST).
  • No annual registration fee: Under RR No. 7-2024, the former ₱500 Annual Registration Fee (ARF) was permanently repealed effective January 22, 2024.

The badge itself is free. The ₱30 DST applies to updating or synchronizing your registration.

6. Compliance deadline and penalties

Under RMC No. 99-2026, the compliance schedule is:

PeriodRequirement
Through October 31, 2026Administrative grace period. Covered taxpayers may synchronize their registration records and display the badge without late-display penalties.
From November 1, 2026Full administrative enforcement begins. Failure to display the badge becomes subject to compliance monitoring and enforcement.

Is there a penalty for not displaying the badge?

RR Nos. 7-2024 and 15-2024 and RMC Nos. 38-2026 and 99-2026 do not specify a fixed fine for failure to display the Seal Badge.

General tax compliance provisions, including Section 275 of the Tax Code, apply to traditional physical registration posting rules. The issued circulars do not establish a badge-specific penalty amount.

7. Steps to complete before the deadline

  1. Check your registration profile. Log in to ORUS and confirm that your business details and PSIC/PSOC industry codes are current.
  2. Synchronize your profile and pay ₱30 DST. Update or synchronize your records in ORUS and pay the ₱30 DST to enable badge generation.
  3. Download the free badge. Get your official BIR Registration Seal Badge through ORUS or your RDO.
  4. Post it across all online platforms. Display the intact, readable badge, or an extracted badge graphic, on your website, app, marketplace store profiles, and social media pages before October 31, 2026.
  5. Remove full COR uploads. Take down full paper COR or eCOR images from public pages to protect personal and business information.
  6. Save dated screenshots. Keep screenshots showing where the badge is posted as a recommended record of compliance.

Frequently asked questions

Can I crop the badge from my COR or eCOR?

Yes. You may crop or extract the badge graphic for use on your online platforms, provided the badge itself remains intact, clear, readable, and unaltered. Full certificate images should not remain publicly posted.

Must I replace my physical COR if it has no QR code?

Not automatically. If your business details are unchanged, you can synchronize or update your ORUS registration profile and verify the PSIC/PSOC codes to generate the badge without replacing the paper certificate solely because it lacks a QR code. The ORUS update or synchronization requires a ₱30 Loose Documentary Stamp Tax (DST).

Do I need to submit screenshots to the BIR?

No. Keeping dated screenshots of the posted badge across your active online platforms is a recommended practice, not a mandatory BIR submission.

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