Summary
RMC No. 64-2026 gives supplemental guidelines, under RMC No. 38-2026, on generating the Registration Seal Badge through ORUS for taxpayers with no updates on their Certificate of Registration (COR).
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Key points
- Log in and synchronize. The taxpayer logs in to ORUS, creating an account if not yet enrolled. On the Profile Page, the taxpayer clicks “Synchronize” to update the registration record.
- Download. In the “Certificates and Permits” section, the taxpayer downloads the latest COR with QR Code together with the Registration Seal Badge.
- Documentary stamp tax. The Thirty Pesos (P30.00) Documentary Stamp Tax on the certificate is paid online through the BIR’s ePayment Channels, and the taxpayer keeps the proof of payment. It is the DST under Section 188 of the NIRC, as amended, on certificates and similar documents.
- Posting the badge. The Registration Seal Badge is displayed on websites, e-marketplace seller or merchant pages, e-commerce shops and platforms, or mobile applications. This includes persons offering services, such as bloggers, vloggers, and content creators, in place of the COR or eCOR.
Who is affected
- Taxpayers with no updates on their COR who must post proof of registration online
- Online sellers, merchants, bloggers, vloggers, and content creators
Deadlines and effectivity
- Issued: June 18, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.