The Commissioner of Internal Revenue (CIR) has issued Revenue Memorandum (RMC) No. 113-2026 this day, October 26, 2026, in relation of the Suspension of the Mandatory Display of the Bureau of Internal Revenue (BIR) Registration Seal Badge.
It is stated in RMC No. 113-2026 that in order to provide for the orderly implementation of the Bureau's registration verification initiatives, the mandatory display of the BIR Registration Seal Badge prescribed under Revenue Memorandum Circular (RMC) No. 38-2026, as supplemented by RMC Nos. 64-2026 and 99-2026, is hereby suspended until further notice.
Taxpayers who have already secured their BIR Registration Seal Badges may continue to display the same from their online platforms, at their option.
No penalties shall be imposed solely on account of non-display of the BIR Registration Seal Badge during the period of suspension.
REFERENCE: RMC NO. 113-2026
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