BIR Registration Seal Badge: A Practical Guide for Online Businesses

Coverage extends beyond sellers of physical products. It includes businesses and professionals providing services through digital means or with an online presence, and creators earning from views, advertisements, affiliate commissions, sponsorships, or similar activities.

Examples include an online store, a professional accepting client bookings through a website, and a creator with monetized digital content. Review the activity behind the account; a purely personal social-media profile does not by itself establish that someone is conducting a covered business.

The badge indicates registration. Businesses should avoid presenting it as a BIR endorsement of their products or as proof that every tax obligation has been satisfied.

Before You Apply: Review Your Registration

Start with the COR/eCOR and the business activities actually conducted. The Circular identifies these codes for relevant activities:

• PSOC 5990: Online Content Creator.
• PSIC 47913: Retail sale via internet.
• PSIC 47911: Retail sale via mail order.
• PSIC 47912: Retail sale via telephone order.
• PSIC 85593: Online tutorial services.

Select classifications that fit your actual activity. Do not describe a professional service business as an internet retailer merely because it has a website. Resolve any uncertainty about the appropriate classification with your RDO.

An existing COR without a QR code does not automatically become invalid: RMC No. 38-2026 does not require every taxpayer to replace it. Covered online businesses must nevertheless secure the badge, which may involve updating their registration.

Recommended preparation: Have your current COR, TIN and branch information, ORUS account access, and a list of business websites or seller profiles ready. These are preparation suggestions, not an exhaustive official documentary checklist.

How to Obtain the Badge

Existing Businesses: The ORUS Route

The BIR's Annex C taxpayer guide sets out this workflow:

1. Sign in at ORUS. Create an account first if needed, following the BIR enrollment instructions.
2. Choose Update Information, then Correction/Change/Update of Registration, and proceed through Update Information.
3. Select Head Office or Branch, enter branch details when applicable, and validate.
4. Choose Information to Update and complete the relevant fields.
5. Review the summary, complete the required declarations, and submit the application.
6. Follow the profile-page instructions for payment of the ₱30 loose documentary stamp tax to generate the updated COR.
7. After payment, return to the profile page and generate the available registration documents. Extract the issued badge for posting.

Use the official guide alongside the live ORUS screens. If your taxpayer record is unavailable or the expected document does not appear, seek RDO assistance rather than repeatedly submitting conflicting updates.

New Businesses

New registrants use New Registration, choosing the individual or non-individual route. Annex C walks through business details, industry classification, tax types, supporting documents, review, submission, approval, and payment before document generation. Obtaining the badge follows proper business registration; it does not replace that registration process.

The RDO Route

RMC No. 38-2026 also permits manual issuance through the RDO where the taxpayer is registered, with registration updates where necessary. Check the current documentary and representative-authorization requirements with that office for your particular transaction.

Is There a Badge Fee?

The badge itself is issued free of charge. The ₱30 loose DST specified in the registration-update workflow relates to generating the updated COR. Keep that distinction clear when budgeting or discussing fees with a service provider.

How to Display It Correctly

The BIR's Annex B illustrates the central instruction: crop, scan, or extract the badge only. Do not upload the whole COR page, which exposes information such as your TIN and address.

Keep the badge clear, readable, and unaltered. Preserve its design and QR code. Use the actual badge issued to your business; a generic BIR logo or a recreated graphic is not your registration badge.

The Circular identifies accessible locations such as website About, Company, Government Compliance, or Business Permits pages; app support or settings sections; and seller profiles or store details. It does not prescribe a universal pixel size or require every website to place it in the footer.

For implementation, a useful approach is to provide a clearly labeled compliance link in your website navigation or footer, leading to a page with the readable badge. On a marketplace or business social-media account, use an available business-information section and confirm customers can find it easily. These placement suggestions should be checked against the platform's available features.

Verify the QR Code Before Publishing

The official BIR guidance directs users to check that scanning opens the BIR verification link:

https://verify.bir.gov.ph/correspondence/

Test the badge after uploading it, since image compression or cropping can affect the QR code. Review the displayed verification result and resolve inconsistencies with the RDO before relying on the badge.

Your Publication Checklist

• Review the registration and classification for the actual business activity.
• Obtain the taxpayer's BIR-issued badge through ORUS or the registered RDO.
• Extract only the badge and preserve its QR code and design.
• Check each customer-facing business website, app, and seller profile for appropriate posting.
• Test visibility on mobile and desktop, and test the uploaded QR code.
• Retain the issued document and dated evidence of posting for your records.
• Recheck the badge when registration details or business channels change.

AskAccountant note: Prepare the badge as part of maintaining accurate business registration. It complements existing invoicing, filing, and payment responsibilities. This guide reflects the cited issuances as of October 5, 2026.

Official References

• RMC No. 38-2026 — Full Text
• RMC No. 38-2026 — BIR Digest
• Annex B — How to Post the Badge
• Annex C — ORUS Taxpayer Guide
• RMC No. 99-2026 — Compliance Extension