Tax Alert No. 29 [Revenue Memorandum Circular (RMC) No. 38-2026]

Revenue Memorandum Circular (RMC) No. 38-2026 has been issued on 29 April 2026, to implement the requirement under Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024 on the posting of proof of registration on online websites, e-commerce or e-marketplace seller/merchant's page, and other platforms.

Set out below is a summary of RMC’s key provisions:

• To address taxpayers’ concerns about the online disclosure of sensitive information contained in their COR/eCOR, the BIR shall issue a BIR Registration Seal Badge. This badge is intended to be displayed on the taxpayer’s website, online store or platform, mobile application, social media business page, or e-commerce seller profile, in lieu of posting a copy of the BIR COR/eCOR.
• The BIR Registration Seal Badge shall be issued either manually or electronically via the Online Registration and Update System (ORUS), free of charge to all business taxpayers. For taxpayers engaged in online selling, online services and/or e-commerce activities, the following Philippine Standard Industrial Classification (PSIC) or Philippine Standard Occupational Classification (PSOC) code should be registered and available in their BIR COR/eCOR:

• Both the BIR COR/eCOR and BIR Registration Seal Badge shall contain a Quick Response (QR) Code that can be verified online by scanning the QR Code using any mobile application or QR Code scanner.
• Taxpayers are not required to replace their current COR/eCOR that does not contain a QR code; however, they are encouraged to do so to obtain a BIR Registration Seal Badge. Those required to post proof of BIR registration online shall secure a badge by updating their registration information either with the Revenue District Office (RDO) where they are registered or through ORUS, and by paying a ₱30 documentary stamp tax (DST) fee.
• The BIR Registration Seal Badge shall be posted on the following, including but not limited to:

• To ensure consistent and proper online display of the BIR Registration Seal Badge, the following guidelines shall apply:
  • Only the BIR Registration Seal Badge shall be posted on the taxpayer's official online platforms.
  • Taxpayers are not required to upload their full registration document. They may instead extract or crop the BIR Registration Seal Badge and post it on their official online platforms
  • The uploaded BIR Registration Seal Badge should remain clear, readable, and unaltered, preserving all design elements.
  • The BIR Registration Seal Badge must be posted in a location that is visible and accessible to customers, in compliance with RR No. 7-2024 and RR No. 15-2024.
• Government agencies, banks, financial institutions, e-commerce platforms, and other parties may verify the validity of the BIR documents (i.e., COR, eCOR, BIR Registration Seal Badge) by scanning the QR Code on the document.
• When scanning the QR Code, users must ensure that the URL shown is the official BIR verification site: https://verify.bir.gov.ph/correspondence/.
• The BIR COR/eCOR with QR Code and BIR Registration Seal Badge shall be available upon the issuance and publication of this Circular on the BIR Website.

You may access the full version of the RMC, including the Annexes, through the BIR website.