RMC No. 38-2026: Prescribing the Issuance and Posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant’s Page and Other Platforms, and Announcing the Availability of QR Code in the BIR Certificate of Registration

Key points

1. Who must post proof of registration. The requirement under Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024 covers online sellers of goods and persons providing services by digital means or with online presence. This includes professionals, bloggers, vloggers, live streamers, content creators, influencers, and those earning from online views, ads, affiliate commissions, or sponsorships.
2. Seal Badge instead of COR. The Badge is displayed in place of the COR/eCOR to avoid online disclosure of sensitive information. It is issued manually or electronically via ORUS, free of charge to all business taxpayers.
3. Registered codes. Online sellers and service providers should have the right code in their COR/eCOR: PSOC 5990 (Online Content Creator) for individual professionals, and PSIC 47913, 47911, 47912, or 85593 (retail sale via internet, mail order, or telephone order, and online tutorial services) for individual and non-individual taxpayers.
4. QR Code and getting the Badge. The COR/eCOR and the Badge carry a QR Code for online verification. Taxpayers need not replace an existing COR/eCOR without a QR Code, though they are encouraged to. The Badge is secured from the RDO by updating registration information, or online via ORUS by updating registration information and paying the ₱ 30.00 Loose Documentary Stamp Tax (DST).
5. Where and how to post. The Badge is posted on pages such as the About, Company, Government Compliance, or Business Permits page of a website, the support or settings page of an app, and the seller’s page, profile, or shop details on e-commerce platforms. Only the Badge is posted, and it may be cropped from the document but must stay clear, readable, and unaltered.
6. Verification. Government agencies, banks, financial institutions, e-commerce platforms, and other relying parties verify by scanning the QR Code and confirming the URL shown is the official BIR domain (https://verify.bir.gov.ph/correspondence/).

Who is affected

• Online sellers, merchants, and e-commerce sellers
• Professionals, bloggers, vloggers, live streamers, content creators, and influencers
• Business taxpayers
• Relying parties such as government agencies, banks, and e-commerce platforms

Deadlines and effectivity

• Issued: April 29, 2026