If you sell, teach, create content or offer services online in the Philippines, you have probably seen small blue BIR badges appearing on shop pages and social media profiles. That is the BIR Registration Seal Badge, which most people simply call the "BIR seal." It is your proof, posted online, that your business is registered with the Bureau of Internal Revenue (BIR).
The BIR introduced the badge in April 2026 and has set October 31, 2026 as the last day to display it without penalty. This guide is for online sellers, freelancers, professionals, content creators and any business with an online presence. You will learn what the badge is, whether you need it, how to get it through the BIR's Online Registration and Update System (ORUS), what it costs, and what to do if your registration is not yet in order.
We also briefly cover the other things people mean by "BIR seal," so you know which rule applies to you.
Key takeaways
- The "BIR seal" is the BIR Registration Seal Badge, created by Revenue Memorandum Circular (RMC) No. 38-2026, issued April 29, 2026. It carries a QR code that links to the BIR's official verification site, verify.bir.gov.ph.
- Anyone selling goods or services through a website, e-commerce platform, app or social media page must display it. That includes bloggers, vloggers, live streamers, influencers, content creators and online professionals.
- The badge replaces the earlier 2024 rule to post your full Certificate of Registration (COR) online, so your TIN and address no longer have to be public.
- The badge itself is free. If you get it online through ORUS, you pay a ₱30 documentary stamp tax (DST) on the new certificate.
- RMC No. 99-2026 extended the display deadline to October 31, 2026, with no penalty arising solely from non-display until then.
- Failing to post proof of registration online carries a compromise penalty of ₱1,000 per violation, per business or store name under Revenue Regulations (RR) No. 15-2024.
- As of October 14, 2026, the BIR had issued more than 52,700 CORs with Registration Seal Badges, according to BusinessMirror.
Overview
The badge is not a new registration. It is a display requirement that sits on top of the registration you should already have.
Here is how the rules fit together:
- RR No. 7-2024 (issued April 11, 2024, under the Ease of Paying Taxes Act) added a requirement to post proof of registration on online websites, e-commerce or e-marketplace pages and other platforms.
- RR No. 15-2024 (signed August 6, 2024) made registration mandatory for brick-and-mortar and online businesses alike. Section 7 requires online businesses to "display conspicuously" an electronic copy of their COR on their website, page, account, platform or app. Section 6 keeps the older rule for physical stores: post your original COR where the business is conducted.
- Many online sellers objected to posting a document that shows their TIN and home address. RMC No. 38-2026 answered that by creating the Registration Seal Badge, a QR-coded image you post "in lieu of" the full COR.
- RMC No. 64-2026 (June 18, 2026) set out an ORUS shortcut for taxpayers whose registration details have not changed: synchronize your record and download the badge.
- RMC No. 99-2026 (dated July 22, 2026, publicized in late September) reiterated that the requirement applies immediately but extended the compliance period to October 31, 2026.
| Agency or system | What it does | What you get |
|---|---|---|
| BIR Revenue District Office (RDO) | Keeps your registration record and processes manual updates | Updated COR with QR code and badge (manual route) |
| ORUS (orus.bir.gov.ph) | BIR's online registration and update portal | COR with QR code and the Registration Seal Badge, downloadable |
| BIR ePayment channels | Accept the ₱30 DST online | Proof of payment, which you must keep |
| BIR verification site (verify.bir.gov.ph) | Confirms a scanned COR or badge is valid | Public check of your registration status |
| DTI Business Name Registration System (BNRS) | Registers sole proprietors' business names | DTI certificate, needed before BIR registration if you use a trade name |
| E-commerce platforms and marketplaces | Must ensure their sellers are BIR-registered (RR 15-2024, Section 11) | They may ask for or check your badge |
The other meanings of "BIR seal"
Two other things sometimes go by the same name. Neither is a program you apply for.
- The BIR's official seal on a closure order. Under RR 15-2024, a Closure/Take Down Order lets the BIR physically close an establishment and seal it with padlocks "and the BIR's official seal," or take down an online page. This is the seal you never want to see on your door.
- Proof of registration at a physical store. Brick-and-mortar businesses still post the original COR at the place of business and each branch, where it is clearly visible to the public (RR 15-2024, Section 6). The badge does not replace this.
We found no official BIR "seal of good tax compliance" award program in 2026. If you saw that phrase, it most likely referred to the Registration Seal Badge.
Timeline
For a business that is already registered with the BIR, getting and posting the badge is quick. The longer path is for sellers who first need to add an online line of business or register for the first time.
- Enroll or log in to ORUS1Same day if your email and TIN details match
- Update registration to add an online PSIC or PSOC code1–5Only if missing; RDO review time varies (estimate)
- Synchronize record in ORUS profile1RMC 64-2026 route when nothing has changed
- Pay ₱30 DST via BIR ePayment1–2Keep the proof of payment
- Download COR with QR code and badge1–2From Certificates and Permits section
- Post badge on every shop, page and site2–3One badge per registered business name
Scale: working days
This timeline assumes your registration record is complete and your ORUS account already works. Update times depend on your RDO, and first-time registration takes longer. The update and payment ranges are our estimates, not official processing times.
Requirements
Before you start
- An active BIR registration (Taxpayer Identification Number and COR, BIR Form 2303)
- An ORUS account linked to your TIN and a working email address
- Your current COR so you can check your registered business names and line of business
- A way to pay the ₱30 DST online through a BIR ePayment channel
Line of business codes for online activity
RMC 38-2026 says online sellers and service providers should have one of these codes on their COR or eCOR:
| Taxpayer type | Code | Description |
|---|---|---|
| Individual (professional) | PSOC 5990 | Online content creator |
| Individual and non-individual | PSIC 47913 | Retail sale via internet |
| Individual and non-individual | PSIC 47911 | Retail sale via mail order |
| Individual and non-individual | PSIC 47912 | Retail sale via telephone order |
| Individual and non-individual | PSIC 85593 | Online tutorial services |
PSIC is the Philippine Standard Industrial Classification and PSOC is the Philippine Standard Occupational Classification.
- If your COR already shows the right code and your details have not changed, you can use the synchronize route in ORUS.
- If the code is missing, you need to update your registration first, online in ORUS or at your RDO. The manual form for registration updates is BIR Form 1905.
For businesses with a physical store and an online shop
- Your online store name should be registered with the BIR as an additional business name under the head office or branch that runs it, not as a separate branch (RR 15-2024, Section 5(b)).
- Keep your original COR posted at the physical store as well.
For businesses not yet registered
- Individuals: register at the RDO covering your place of residence if you have no physical store.
- Corporations and partnerships: register at the RDO covering the principal place of business shown in your SEC registration.
- Sole proprietors using a trade name: register the name with the Department of Trade and Industry (DTI) first.
Posting a badge you copied from someone else, or editing the image, is not compliance. RMC 38-2026 requires the badge to stay "clear, readable, and unaltered," and a scan shows the registered name, so a mismatch is easy to spot.
Step-by-step procedure
Step 1: Check your COR
Open your current COR (BIR Form 2303). Confirm that your registered name, business names and line of business are correct, and look for one of the online PSIC or PSOC codes listed above. If anything is wrong or missing, you will need an update in Step 3 rather than a simple synchronization.
- Where: Your own records
- Time: A few minutes
Step 2: Log in to ORUS
Go to orus.bir.gov.ph and log in. If you have never used ORUS, create an account first.
- Where: ORUS (online)
- What you get: Access to your registration record
- Time: Usually same day
Step 3: Update your registration if needed
If your COR lacks an online line of business, or your store name is not registered, submit a registration update in ORUS or at your RDO. RMC 38-2026 says you can secure the badge "by updating their registration information" either way.
- Where: ORUS, or your RDO (manual form: BIR Form 1905)
- What you get: An updated COR once approved
- Time: Varies by RDO; budget a few working days (our estimate)
Step 4: Synchronize your record
If nothing needs changing, follow RMC 64-2026. In ORUS, click the Profile icon at the bottom of the page, then click Synchronize to refresh your registration record.
- Where: ORUS profile page
- Time: Same day
Step 5: Pay the ₱30 DST and download the badge
Go to Certificates and Permits and download your latest COR with QR code, together with the Registration Seal Badge. RMC 64-2026 says the ₱30 DST on the certificate is paid online through the BIR's ePayment channels, under Section 188 of the Tax Code. Keep your proof of payment.
- Where: ORUS, Certificates and Permits section; BIR ePayment channel
- What you get: COR with QR code and the badge image
- Cost: ₱30 DST
Step 6: Post the badge everywhere you sell
Crop or extract only the badge image. You do not need to upload the full COR. RMC 38-2026 lists where to post it:
| Where you do business | Where to post the badge |
|---|---|
| Your own website or app | Any page or link, such as About, Company, Government Compliance or Business Permits |
| E-commerce platforms and apps | Support, About or App Settings, under links such as "Government Compliance" or "Business Permits" |
| Sellers and service providers on platforms or websites | Seller or merchant page, profile, store or shop details, marketplace or business page |
The badge must be visible and easy for customers to reach at all times. If you have several store names, each one needs proof of registration.
Step 7: Test the QR code
Scan your posted badge with your phone. The link should open on the official BIR verification domain, verify.bir.gov.ph/correspondence/, and show your registration as valid. RMC 38-2026 tells banks, platforms and other relying parties to check that domain before trusting the result, so make sure yours works.
Estimated costs and budget
The badge program itself is free. Your real cost depends on whether your registration is already in order. Figures are as of October 2026.
| Item | Agency | Estimated cost (₱) | Notes or basis |
|---|---|---|---|
| Registration Seal Badge | BIR | 0 | Issued free of charge to all business taxpayers (RMC 38-2026) |
| DST on COR with QR code (ORUS route) | BIR | 30 | RMC 38-2026 and RMC 64-2026; Section 188, Tax Code |
| Registration update to add PSIC/PSOC code | BIR | 0 government fee | Covered by the same ₱30 DST on the new COR when done online; RDO practice may vary |
| BIR annual registration fee | BIR | 0 | Removed by the Ease of Paying Taxes Act from 2024 |
| DTI business name (sole proprietors, if new) | DTI | 230–2,030 | ₱200 barangay to ₱2,000 national scope, plus ₱30 DST (BNRS FAQ) |
| Late registration, if you were never registered | BIR | 1,000 | Compromise penalty, voluntary late registration (RR 15-2024) |
| Unregistered store or business name | BIR | 1,000 per name | RR 15-2024 |
| Professional help with ORUS update and posting | Private | 1,000–5,000 | Optional; estimate only, varies by provider and complexity |
| Total, already registered with correct codes | 30 | Badge plus DST | |
| Total, registered but needs updates (DIY to assisted) | 30–5,030 | Estimate |
Budget to prepare. If you are already registered and your COR is correct, the only government cost is the ₱30 DST. The higher figures in the table are either one-time penalties for catching up on registration, or optional professional fees. Keep them separate in your planning. Government fees are fixed by regulation. Professional fees, and any time spent on RDO visits, are your choice.
What non-compliance can cost
RR 15-2024 sets these compromise penalties. They apply per violation and, in some cases, per business name.
| Violation | Tax Code provision | Compromise penalty (₱) |
|---|---|---|
| Failure to post COR/eCOR at the place of business or online | Sec. 275 | 1,000 per violation, per business or store name |
| Failure to register a store or business name | Sec. 275 | 1,000 per name |
| Failure to register, discovered by the BIR | Sec. 258 | 5,000 (micro), 15,000 (small), 20,000 (medium and large), 50,000 (excise) |
| Ignoring a Closure/Take Down Order | Sec. 258 | 20,000 |
| Platform or lessor allowing unregistered sellers | Sec. 253 with Sec. 258 | 20,000 per branch, store or establishment |
A Closure/Take Down Order lasts at least five days and is lifted only after you comply.
The October 31 extension only waives penalties arising solely from not displaying the badge. It does not excuse being unregistered, having the wrong registration details or unpaid taxes.
Key dates
| Date | What happened |
|---|---|
| April 11, 2024 | RR 7-2024 issued, adding the online proof-of-registration requirement |
| August 6, 2024 | RR 15-2024 signed, with penalties for not posting proof of registration |
| April 29, 2026 | RMC 38-2026 creates the Registration Seal Badge |
| June 18, 2026 | RMC 64-2026 adds the ORUS synchronize route |
| July 22, 2026 | RMC 99-2026 dated; publicized in late September 2026 |
| October 14, 2026 | More than 52,700 CORs with badges issued, per BusinessMirror |
| October 31, 2026 | Last day to display the badge without penalty for non-display |
As of October 25, 2026, we had not found any further extension in the BIR issuances and news we checked.
Privacy concerns and open questions
The badge was meant to protect your privacy, and it does hide your TIN and address. Some sellers still have concerns. The Manila Times reported on October 25, 2026 that a scan shows the registered name, which for sole proprietors is often the owner's full legal name. The same report says Commissioner Charlito Martin R. Mendoza replied on October 22 that the BIR is coordinating with the National Privacy Commission on safeguards, including possible changes to what the verification system shows.
Until any change is announced, the rule stands. If privacy worries you, a registered trade name through DTI is one practical option to discuss with your accountant.
Frequently asked questions
What is the BIR seal badge?
It is the BIR Registration Seal Badge, a QR-coded image issued under RMC 38-2026. You post it on your website, online shop or social media business page as proof that you are registered with the BIR. Scanning it opens the BIR's verification site, which confirms that your registration is valid.
Who needs a BIR seal badge?
Anyone doing business through digital or electronic means must post it. That includes online sellers, e-commerce merchants, professionals offering services online, bloggers, vloggers, live streamers, influencers and content creators earning from ads, affiliates or sponsorships. Purely physical stores still post their original COR at the store instead.
How much does the BIR seal badge cost?
The badge is free. If you get it through ORUS, you pay a ₱30 documentary stamp tax on the COR with QR code that comes with it. There is no BIR annual registration fee anymore.
How do I get the BIR seal badge online?
Log in to ORUS, update your registration if your COR lacks an online line of business, or click Synchronize on your profile page if nothing has changed. Then go to Certificates and Permits, pay the ₱30 DST through a BIR ePayment channel and download the COR with QR code and the badge.
What is the deadline to display the BIR seal badge?
RMC 99-2026 extended the deadline to October 31, 2026. Until then, the BIR will not impose penalties arising solely from not displaying the badge. After that date, failure to post proof of registration online can draw a ₱1,000 compromise penalty per violation, per business or store name.
Do I still need to post my full COR online?
No. RMC 38-2026 lets you post the badge in lieu of the COR or eCOR, and you can crop out just the badge image. Keep the badge clear and unaltered. You do not need to replace an older COR that has no QR code, but you need an updated one to get a badge.
I have a physical store and a Shopee or Facebook shop. What do I post?
Post your original COR at the physical store and the badge on each online shop. Your online store name should be registered as an additional business name under the head office or branch that runs it. Each unregistered store name can draw a separate ₱1,000 penalty.
Can customers check if a seller's badge is real?
Yes. Scan the QR code and make sure the page that opens is on verify.bir.gov.ph. Then check that the registered name matches the shop or the account you are paying, since a copied screenshot of a real badge would still show someone else's valid registration.
How Upcloud can help
We help online sellers, creators and growing businesses get their BIR registration in order, from adding the right line of business in ORUS to registering store names and keeping returns current. If you want your badge sorted before October 31, see our tax compliance services or contact us and we will check your COR with you.
References
- Bureau of Internal Revenue. Revenue Memorandum Circular No. 38-2026 (digest): Issuance and posting of the BIR Registration Seal. April 29, 2026. https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2038-2026%20Digest.pdf
- Bureau of Internal Revenue. Revenue Memorandum Circular No. 64-2026 (digest): Generation of Registration Seal Badge via ORUS. June 18, 2026. https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2064-2026%20Digest.pdf
- Bureau of Internal Revenue. Revenue Memorandum Circular No. 99-2026: Extension of the period for compliance with the display of the BIR Registration Seal Badge. July 22, 2026. https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2099-2026.pdf
- Bureau of Internal Revenue. Revenue Regulations No. 15-2024: Mandatory registration of persons engaged in business and sanctions for non-registration. August 6, 2024. https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2015-2024.pdf
- Bureau of Internal Revenue. Revenue Regulations No. 7-2024 (digest): Registration procedures and invoicing requirements. April 11, 2024. https://bir-cdn.bir.gov.ph/BIR/pdf/RR%207-2024.pdf
- Bureau of Internal Revenue. Online Registration and Update System (ORUS). https://orus.bir.gov.ph
- Bureau of Internal Revenue. BIR verification portal. https://verify.bir.gov.ph/correspondence/
- Bureau of Internal Revenue. Revenue Memorandum Circulars. https://www.bir.gov.ph/revenue-memorandum-circulars
- Department of Trade and Industry. Business Name Registration System: Frequently asked questions. https://bnrs.dti.gov.ph/faq
- BusinessMirror. Over 52,000 BIR online badges issued. October 20, 2026. https://businessmirror.com.ph/2026/10/20/over-52000-bir-online-badges-issued/
- Daily Tribune. BIR gives online businesses more time to comply. September 29, 2026. https://tribune.net.ph/2026/09/29/online-sellers-get-31-oct-deadline-for-bir-seal
- The Manila Times. The catch in the BIR seal badge. October 25, 2026. https://www.manilatimes.net/2026/10/25/business/sunday-business-it/the-catch-in-the-bir-seal-badge/2453206
- Grant Thornton Philippines. BIR extends compliance period for the display of BIR registration Seal Badge. October 8, 2026. https://www.grantthornton.com.ph/insights/articles-and-updates1/tax-notes/bir-extends-compliance-period-for-the-display-of-bir-registration-seal-badge/
