BIR extends online seller seal deadline to Oct. 31
By Francis Allan L. Angelo
The Bureau of Internal Revenue has extended until Oct. 31, 2026, the deadline for online sellers and other covered digital businesses to display their BIR Registration Seal Badge across their online channels.
The extension gives businesses more time to comply without penalties arising solely from failure to display the badge while giving consumers a visible way to check whether an online merchant is registered with the tax agency.
The additional compliance period is provided under Revenue Memorandum Circular No. 99-2026.
The circular reiterates requirements under Section 5(H) of Revenue Regulations No. 7-2024 and Section 7 of Revenue Regulations No. 15-2024.
The requirement covers online sellers, online merchants, digital platform operators and other taxpayers engaged in selling goods or services through digital or electronic platforms.
It also applies to businesses maintaining an online presence.
Covered taxpayers must prominently display the BIR Registration Seal Badge on their websites, e-commerce or e-marketplace pages, social media accounts and other applicable digital platforms.
The BIR said the extension is intended to give businesses sufficient time to secure and properly display the badge as proof of registration.
“We are giving online sellers and other covered taxpayers additional time to comply properly with the Registration Seal Badge requirement. The Seal Badge is meant to make registration more transparent and easier for consumers to verify, so we encourage all concerned taxpayers to use the extended period and complete the requirement by October 31,” BIR Commissioner Charlito Martin R. Mendoza said.
Covered taxpayers that have not yet displayed the badge may comply until Oct. 31 without penalties arising solely from its non-display during the extended period.
The BIR said the badge serves as a visible indication that an online seller or merchant is registered with the bureau.
Its display is also intended to improve transparency and help consumers and taxpayers verify the registration status of businesses operating through digital platforms.
The requirement comes as tax authorities expand oversight of commerce conducted through websites, marketplaces, social media and other digital channels, where identifying the legal and tax registration status of sellers can be more difficult than in traditional physical establishments.
The press release identified the extension as RMC No. 99-2026, although its closing reference line labeled the linked circular as RMC No. 98-2026.
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