The said requirement will not be enforced until further notice.
On Monday, October 26, the Bureau of Internal Revenue (BIR) Commissioner Charlito Mendoza issued a letter announcing that he has signed the new Revenue Memorandum Circular (RMC) No. 113-2026.
Under which, he has directed the suspension of the implementation of the directive for the mandatory display of registration seal badges online, in line with its prior RMC No. 38-2026 and RMC Nos. 64-2026 and 99-2026.
“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,” Mendoza said in a statement.
With the move, it also means that the October 31, 2026 compliance deadline and the mandatory online posting of the BIR Registration Seal Badge is suspended until further notice.
During the suspension, taxpayers may continue to display their Seal Badges voluntarily, while there shall be no penalties for non-display.
The BIR Commissioner said in his statement that when they issued RMC 38-2026 in April 2026, the Seal Badge was presented as an alternative to posting the full Certificate of Registration (COR) online.
The said COR is required under Revenue Regulations Nos. 7-2024 and 15-2024, which are then pursuant to the Ease of Paying Taxes Act.
“We recognize that protecting personal information online presents different and more complex challenges than displaying a COR at a physical business establishment,” he noted.
However, in the said seal badge, many taxpayers expressed privacy concerns as it displays their full government names and feared that legitimate quick response (QR) codes would be used by bad actors such as scammers.
According to Mendoza, the suspension will allow the BIR to address these privacy and technical concerns and review the implementation of the requirement.
“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 assured.
To end, the BIR Commissioner said: “Our commitment remains the same: to protect taxpayers, make compliance easier, and deliver the quality of service you deserve.”
Following this move, Senator Bam Aquino, who previously called on the BIR to temporarily suspend the requirement, welcomed the said directive.
“Maraming salamat, BIR, sa pagsuspinde ng Registration Seal Badge. Patuloy nating pakinggan ang hinaing ng ating kababayan at pagaanin ang pagnenegosyo, lalo na para sa maliliit na negosyante, content creator, at online seller,” he wrote on social media.
