The CIR of the bureau has issued Revenue Memorandum Circular (RMC) No. 099-2026 on July 22, 2026, to reiterate of the Requirement to Post of Bureau of Internal Revenue (BIR) Registration Under Revenue Regulations (RR) Nos. 7-2024 and 15-2024 and Extension of the Period for Compliance with the Display of the BIR Registration Seal Badge.
Said Regulations require online sellers, online merchants, and persons engaged in the sate of goods or services through digital or electronic platforms, as well as those with online business presence, to post proof of BIR registration on their online websites, e-commerce or e-marketplace setter/merchant social media pages, and other digital platforms. ln this regard, all online sellers, online merchants, digital platform operators, and other covered taxpayers are reminded that the requirement to prominently display their BIR Registration Seat Badge (as proof of registration), shall have to be complied with immediately.
In order to facilitate compliance and provide online sellers, online merchants, and other covered taxpayers sufficient time to secure and display the BIR Registration Seat Badge on their websites/social media pages, the BIR hereby extends the period for compliance with the requirement on the display of the BIR Registration Seat Badge until October 31, 2026. Taxpayers who have not yet displayed the BIR Registration Seat Badge shall be given until October 31, 2026 to fully comply with the said requirement, without the imposition of penalties arising solely from the non-display thereof.
REFERENCE: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2099-2026.pdf
