The Bureau of Internal Revenue (BIR) has suspended the mandatory display of the BIR seal badge on online platforms.
The announcement was made through Revenue Memorandum Circular (RMC) No. 113-2026, dated October 26, 2026.
💡 According to the circular, the suspension will help support the orderly implementation of the BIR’s registration verification initiatives.
Here is what the announcement means for taxpayers.
You are not required to display the BIR seal badge for now
While the suspension is in effect, taxpayers covered by the earlier rules do not have to display the BIR seal badge on their websites, online stores, social media pages, or other online platforms.
The requirement was previously prescribed under RMC No. 38-2026 and supplemented by RMC Nos. 64-2026 and 99-2026.
There is no announced end date for the suspension. It will remain in place until the BIR issues further notice.
Already have a BIR seal badge? You may still display it
If you have already secured your BIR seal badge, you do not need to remove it from your online platforms.
You may continue displaying the badge if you prefer. During the suspension period, however, displaying it is optional rather than mandatory.
No penalty solely for not displaying the badge
The BIR also clarified that taxpayers will not be penalized solely because they do not display the BIR seal badge during the suspension.
The word “solely” is important. The circular covers penalties specifically related to non-display of the badge. It does not remove taxpayers’ responsibility to comply with other applicable BIR rules, including registration, filing, payment, invoicing, and recordkeeping requirements.
What should businesses and online sellers do?
Although the display requirement is currently suspended, a few simple steps can help you keep your compliance records in order:
- Let the people managing your website, online store, or social media accounts know that displaying the BIR seal badge is currently optional.
- Safely keep your badge and related documents if one has already been issued to you.
- Continue following your other applicable BIR registration and tax obligations.
- Watch for future BIR announcements about the display requirement.
A quick reminder
RMC No. 113-2026 suspends only the mandatory display of the BIR seal badge. It does not state that other registration or tax-compliance requirements have been cancelled or suspended.
For now, businesses may continue displaying an existing badge, but they are not required to do so. Taxpayers should monitor official BIR updates because the suspension applies until further notice.
This article is provided for general information and does not constitute tax or legal advice. For guidance based on your circumstances, review the official BIR issuance or consult a qualified tax professional.
Frequently Asked Questions
What happens to the October 31, 2026 display deadline?
RMC No. 113-2026 suspends the mandatory display of the BIR seal badge until further notice.
During the suspension period, taxpayers should not be penalized solely for failing to display the badge. Businesses should monitor future BIR announcements for any new deadline or instructions.
Does the suspension mean I no longer need to apply for a BIR seal badge?
The circular addresses the mandatory display of the BIR seal badge. It does not expressly state that the application or issuance process has also been suspended.
If you have a pending application or questions about obtaining a badge, wait for further BIR guidance or confirm the applicable procedure with your Revenue District Office.
Does displaying the badge mean my business is fully compliant with the BIR?
The circular does not state that displaying a BIR seal badge proves full compliance with every BIR requirement.
Your business must still meet all other applicable registration, filing, payment, invoicing, and recordkeeping obligations.
What should I do while waiting for the BIR’s next announcement?
Keep your badge and related records, continue meeting your other applicable tax obligations, and monitor official BIR announcements.
As a practical internal step, you may also inform the people managing your website and compliance records that the display requirement is currently suspended under RMC No. 113-2026.