Philippines BIR mandates digital registration badges for online sellers and creators

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 038-2026, mandating that online sellers, content creators, and digital service providers publicly display a BIR Registration Seal Badge on their digital platforms.

The mandate applies to a wide range of digital actors, including bloggers, vloggers, live streamers, influencers, and individuals earning through advertisements, affiliate commissions, or brand sponsorships. It also covers online merchants, e-commerce businesses, and digital professionals.

Instead of displaying a full Certificate of Registration, which contains sensitive information like Taxpayer Identification Numbers and addresses, taxpayers must use a compact digital badge featuring a QR code. This code allows customers or brands to verify registration status via the BIR website. While intended as an enforcement mechanism for existing regulations, the requirement has raised concerns regarding the bureaucratic and financial burden placed on micro-entrepreneurs and casual digital creators.