BIR suspends requirement to post seal badge for online shops, creators
The Bureau of Internal Revenue has put on hold its mandatory posting of the Registration Seal Badge for online sellers, businesses, and content creators amid concerns over the policy.
The agency issued the suspension through Revenue Memorandum Circular No. 113-2026 to give way for a more orderly implementation of the requirement.
In a statement, BIR Commissioner Charlito Martin Mendoza acknowledged the "concerns of online sellers, content creators, and other taxpayers regarding data privacy, technical issues, and the scope of the BIR Registration Seal Badge requirement."
"We recognize that protecting personal information online presents different and more complex challenges than displaying a Certificate of Registration (COR) at a physical business establishment," he said.
"The suspension will allow the BIR to address privacy and technical concerns and review the implementation of the requirement. We will work with the National Privacy Commission and consult affected taxpayers and stakeholders, consistent with the intent of the Ease of Paying Taxes Act to simplify compliance for all taxpayers," he added.
Taxpayers who have already secured their BIR Registration Seal Badges may continue to display them on their online platforms at their option.
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No penalties will be imposed on those who choose not to display theirs during the period of suspension, which will last until further notice.
The agency first implemented the Seal Badge requirement in April as an alternative to posting the full COR, as required under the law. This applies to online sellers, online merchants, digital platform operators, and persons engaged in the sale of goods or services through digital or electronic platforms.
Several creators have aired their grievances over the requirement, including Rica Peralejo and Antonette Aquino, who raised privacy and doxing risks, as the Tax Identification Number and full legal name of creators and sellers are accessible via the QR code.
The BIR told Aquino that it is coordinating with the National Privacy Commission to address the concerns and evaluate appropriate safeguards.
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