Philippines tax agency suspends online badge display rule after privacy concerns

Traders Union
All News
Regulators
Tax badge display suspended

Highlights

Bureau of Internal Revenue suspended the mandatory online display of BIR Registration Seal Badges and the Oct. 31 compliance deadline via Memorandum Circular No. 113-2026.
The pause addresses privacy and technical concerns after BusinessWorld scans revealed published badges display full registered names and partially masked Taxpayer Identification Numbers.
As of Oct. 14, BIR reported over 52,700 certificates of registration with seal badges had been issued to online sellers, service providers, and content creators.

Suspension of digital compliance requirement

As reported by BusinessWorld Online, citing a Bureau of Internal Revenue statement, Commissioner Charlito Martin R. Mendoza issued Revenue Memorandum Circular No. 113-2026 suspending until further notice the mandatory display of BIR Registration Seal Badges on taxpayers’ online platforms. The order also suspends the Oct. 31 compliance deadline and says no penalties will be imposed solely for failure to display the badge during the suspension period.

The badge requirement had been introduced under Revenue Memorandum Circular No. 38-2026 on April 29 as an alternative to posting the full certificate of registration online under Revenue Regulations Nos. 7-2024 and 15-2024. It applies to online sellers, service providers, bloggers, vloggers, livestreamers, content creators, influencers and other individuals earning income from digital activities.

Taxpayers who have already secured their registration seal badges may continue displaying them on their online platforms if they choose. The BIR says the pause is intended to give the agency time to address privacy and technical concerns and reassess how the requirement is implemented.

Privacy risks and impact on digital sellers

The seal badge includes a quick response code that lets the public verify a taxpayer’s registration through an official BIR platform. A scan conducted by BusinessWorld on Monday of an influencer’s badge showed the portal displaying the taxpayer’s full registered name and a partially masked Taxpayer Identification Number, together with confirmation that the certificate of registration is valid.

Mendoza says the agency recognizes that protecting personal information online presents more complex challenges than displaying a certificate of registration at a physical business establishment. He adds that the BIR will work with the National Privacy Commission and consult affected taxpayers and stakeholders, in line with the Ease of Paying Taxes Act’s goal of simplifying compliance.

The BIR reported last week that more than 52,700 certificates of registration with seal badges had been issued to online sellers, service providers and content creators as of Oct. 14. Ronald C. Gustilo, national campaigner for Digital Pinoys, welcomed the suspension and says the agency should first build a verification system that does not compromise the privacy and security of online entrepreneurs.

Our earlier report on Philippine e-commerce payment trends noted that cash-on-delivery remains widely used even as digital payments expand rapidly. It highlighted how uneven adoption is pushing online merchants to offer more payment options and strengthen security to avoid abandoned checkouts and manage rising fraud risks.

This material may contain third-party opinions, none of the data and information on this webpage constitutes investment advice according to our Disclaimer. While we adhere to strict Editorial Integrity, this post may contain references to products from our partners.