Online sellers, merchants and digital platform operators have been given until 31 October, 2026 to display their Bureau of Internal Revenue (BIR) Registration Seal Badge on websites, e-commerce pages and social media accounts.

The BIR extended the compliance period through Revenue Memorandum Circular No. 99-2026, giving covered taxpayers additional time to secure and properly display the badge.

The requirement applies to businesses selling goods or services through digital and electronic platforms, including those maintaining an online business presence.

Under the rules, the Registration Seal Badge must be prominently displayed on websites, e-commerce or e-marketplace pages, social media accounts and other applicable digital platforms.

BIR Commissioner Charlito Martin R. Mendoza said the extension is intended to help taxpayers complete the requirement while maintaining the badge’s role in making business registration more transparent.

“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,” Mendoza said.

The badge serves as a visible indication that an online business is registered with the BIR, allowing consumers and other taxpayers to verify the registration status of digital sellers and merchants.

Covered taxpayers who have yet to display the badge may comply until Oct. 31 without penalties arising solely from failure to display the Registration Seal Badge during the extended compliance period.

The requirement is provided under Section 5(H) of Revenue Regulations No. 7-2024 and Section 7 of Revenue Regulations No. 15-2024.

The BIR said the extension is meant to provide sufficient time for covered taxpayers to meet the requirement and properly reflect their registration status across their digital platforms.