BIR Registration Seal Badge Deadline Extended to October 31, 2026: What Online Sellers Need to Know

Executive Summary

The Bureau of Internal Revenue has extended the compliance period for displaying the BIR Registration Seal Badge until October 31, 2026.

Under RMC No. 99-2026, online sellers, online merchants, digital platform operators, and other covered taxpayers are reminded that they must prominently display proof of BIR registration on their websites, e-commerce or marketplace pages, seller or merchant social media pages, and other digital platforms.    

Taxpayers who have not yet displayed the BIR Registration Seal Badge are given until October 31, 2026 to comply without penalties arising solely from the non-display of the badge.     

The extension gives covered businesses additional time to secure and properly display the badge, but it does not remove the underlying requirement to show proof of BIR registration online.

What Is the BIR Registration Seal Badge?

The BIR Registration Seal Badge serves as proof that an online business or taxpayer is registered with the BIR.

RMC No. 99-2026 reiterates the requirement under Revenue Regulations Nos. 7-2024 and 15-2024 for covered online businesses to post proof of their BIR registration on their digital platforms.    

The rule applies to businesses that operate through online channels, including websites, social media pages, e-commerce platforms, and other electronic marketplaces.

For consumers, the badge also helps make it easier to identify businesses that have complied with their BIR registration obligations.

Who Is Required to Display the Badge?

RMC No. 99-2026 specifically refers to:

online sellers, online merchants, persons selling goods or services through digital or electronic platforms, digital platform operators, and taxpayers with an online business presence.     

This means the requirement is not limited to large online marketplaces.

A business selling through its own website, social media account, online shop, or other digital platform should review whether it falls within the covered categories.

Step-by-Step Guide: How Businesses Can Prepare

Step 1: Confirm Your BIR Registration

Before focusing on the display requirement, make sure your business registration details with the BIR are accurate and updated.

The Registration Seal Badge serves as proof of registration, so businesses with incomplete or outdated registration records should address those issues first.

Step 2: Identify All Your Online Business Channels

Review where customers can find or transact with your business.

This may include your company website, e-commerce store, marketplace seller profile, Facebook page, Instagram account, or other digital platforms.

RMC No. 99-2026 expressly refers to websites, e-commerce or e-marketplace seller or merchant pages, social media pages, and other digital platforms.    

Step 3: Secure Your BIR Registration Seal Badge

Covered taxpayers should secure the applicable BIR Registration Seal Badge and make sure the information associated with their registration is correct.

RMC No. 99-2026 itself focuses on the display requirement and deadline extension. It does not provide a detailed technical process for generating the badge, so taxpayers should follow the applicable BIR procedures and related issuances for badge generation.

Step 4: Display the Badge Prominently

The Circular emphasizes that the Registration Seal Badge must be prominently displayed as proof of registration.

Businesses should avoid placing it somewhere difficult for customers or regulators to locate.

The goal is to make the proof of registration visible on the digital platform used for business.

Step 5: Complete Compliance Before October 31, 2026

Do not treat October 31 as the date to start checking your compliance.

Businesses that have not yet displayed the badge should use the extension period to review their registration and online platforms now.

What Happens After October 31, 2026?

RMC No. 99-2026 states that taxpayers who have not yet displayed the badge are allowed to comply until October 31, 2026 without penalties arising solely from the non-display of the badge.     

That wording is important.

The Circular does not create a general waiver for other BIR registration violations.

It only provides relief from penalties arising solely from the failure to display the Registration Seal Badge during the extended compliance period.

Businesses should therefore avoid interpreting the extension as permission to delay their underlying BIR registration obligations.

Risks and Penalties

The most immediate risk is failing to comply with the display requirement after the extended period.

Once the extension expires, covered taxpayers that still fail to display the badge may become exposed to applicable penalties under BIR rules.

There may also be broader compliance concerns if a business discovers that its BIR registration is incomplete, outdated, or inconsistent while trying to secure the badge.

For that reason, the badge requirement should be treated as part of a broader BIR registration and digital compliance revie not merely as a website update.

Practical Examples

Example 1: Online Seller on a Marketplace

ABC Online Shop sells products through an e-commerce marketplace.

Because it operates through a digital platform, it should review its seller profile and make sure the required BIR proof of registration is properly displayed before October 31, 2026.

Example 2: Business Selling Through Social Media

XYZ Trading accepts orders through its Facebook and Instagram pages.

Even without a traditional website, the business still has an online presence.

RMC No. 99-2026 specifically covers seller or merchant social media pages and other digital platforms.     

Example 3: Business With Both Physical and Online Operations

A retail company operates a physical store but also accepts orders through its own website.

The existence of a physical store does not remove the online display requirement if the taxpayer falls within the covered categories.

The company should review both its BIR registration and its online platforms.

Frequently Asked Questions

What is the deadline for displaying the BIR Registration Seal Badge?

The extended deadline is October 31, 2026.     

Who is covered?

RMC No. 99-2026 refers to online sellers, online merchants, digital platform operators, persons selling goods or services through electronic platforms, and other taxpayers with an online business presence.     

Where should the badge be displayed?

The Circular refers to online websites, e-commerce or e-marketplace seller or merchant pages, social media pages, and other digital platforms.     

Will there be penalties before October 31, 2026?

Taxpayers who have not yet displayed the badge are given until October 31, 2026 to comply without penalties arising solely from the non-display of the badge.     

Do Not Wait Until the Deadline

The October 31, 2026 extension gives online businesses more time to comply, but the requirement itself remains in place.

If your business sells goods or services online, operates through a marketplace, maintains a seller page on social media, or otherwise has an online business presence, now is the time to review whether your BIR Registration Seal Badge is properly displayed.

Need assistance reviewing your BIR registration or online business compliance?

Aureada CPA Law Firm can assist businesses and professionals with BIR registration concerns, compliance reviews, and related tax and regulatory requirements.