By Justine Irish D. Tabile, Senior Reporter
THE Bureau of Internal Revenue (BIR) on Monday suspended until further notice the mandatory display of registration seal badges on taxpayers’ online platforms, following concerns over data privacy and technical issues raised by online sellers and content creators.
BIR Commissioner Charlito Martin R. Mendoza said he issued Revenue Memorandum Circular (RMC) No. 113-2026, which suspended the Oct. 31 compliance deadline and the mandatory online posting of the BIR Registration Seal Badge.
In a statement, he said this move will allow the agency to address privacy and technical concerns and review the implementation of the requirement.
“We have heard the concerns of online sellers, content creators, and other taxpayers regarding data privacy, technical issues, and the scope of the BIR Registration Seal Badge requirement,” Mr. Mendoza said in a statement.
Under RMC No. 113-2026, the BIR said no penalties would be imposed on taxpayers solely for failing to display the BIR Registration Seal Badge during the suspension period.
“Taxpayers who have already secured their BIR Registration Seal Badges may continue to display the same from their online platforms, at their option,” the circular read.
Last week, the BIR reported that more than 52,700 certificates of registration (COR) with registration seal badges have been issued to online sellers, service providers and content creators as of Oct. 14.
Introduced under RMC No. 38-2026 on April 29, the registration seal badge was intended as an alternative to displaying the full COR online, as required under Revenue Regulations Nos. 7-2024 and 15-2024.
The requirement covers online sellers, service providers, bloggers, vloggers, livestreamers, content creators, influencers, and other individuals earning income from digital activities.
The registration seal badge contains a quick response (QR) code that allows the public to verify the authenticity of the document and the validity of a taxpayer’s business registration through an official BIR verification platform.
A QR-code scan of an influencer’s registration seal badge conducted by BusinessWorld on Monday showed that the BIR’s verification portal displayed the taxpayer’s full registered name and a partially masked Taxpayer Identification Number, alongside confirmation that the certificate of registration was valid.
The BIR had introduced the badge to address concerns over the online disclosure of sensitive information contained in taxpayers’ registration certificates.
“We recognize that protecting personal information online presents different and more complex challenges than displaying a COR at a physical business establishment,” Mr. Mendoza said.
“We will work with the National Privacy Commission and consult affected taxpayers and stakeholders, consistent with the intent of the Ease of Paying Taxes Act to simplify compliance for all taxpayers,” he added.
Ronald C. Gustilo, a national campaigner for Digital Pinoys, welcomed the suspension, noting that the agency should first establish a verification system that would not compromise the privacy and security of online entrepreneurs.
“Before implementing such a requirement, the BIR should have established a system that allows it to verify online entrepreneurs and their compliance with tax regulations without unnecessarily compromising their privacy and security,” Mr. Gustilo told BusinessWorld.
He said concerns raised over the requirement reflect the challenge of establishing trust and accountability without exposing individuals to unnecessary privacy and security risks.
“Digital verification should not require entrepreneurs to publicly display sensitive information or expose themselves to potential misuse of their personal data,” he said.
“Ultimately, digital verification systems must be designed with privacy and security built into their architecture from the beginning, rather than treating these concerns as afterthoughts,” Mr. Gustilo added.
However, Asian Consulting Group Founding Chairman and Chief Tax Adviser Raymond “Mon” A. Abrea said that although the suspension is a welcome development, the timing raises concerns about regulatory planning and certainty.
“Frequent regulatory changes undermine taxpayer confidence, particularly among micro, small and medium enterprises, online sellers, and content creators,” he said in a Viber message.
“Moving forward, the BIR should adopt evidence-based regulations, regulatory impact assessments, reasonable transition periods, and measurable reductions in compliance costs. Digitalization must make tax compliance easier for taxpayers — not merely tax administration easier for the BIR,” he added.
