The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) No. 38-2026.
This new RMC now requires online businesses to display a Registration Seal Badge as proof of tax registration.
The rule covers digital earners such as online sellers, freelancers, professionals, vloggers, and influencers.
According to BIR, digital earners must post the badge on their websites, e-commerce pages, or social media accounts in visible sections.
Instead of showing the full Certificate of Registration (COR), taxpayers will use the QR-enabled seal badge generated through the Online Registration and Update System (ORUS).
Existing taxpayers are not required to replace their current COR without a QR code, but the BIR encourages them to update their records to get the seal badge.
The Registration Seal Badge is free and can be obtained online via ORUS or through Revenue District Offices. Meanwhile, a PHP30 Documentary Stamp Tax applies to those updating their registration online.
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