How to Get a BIR Seal Badge: Step-by-Step Guide Philippines
Online sellers, freelancers, and content creators in the Philippines have until October 31, 2026 to display a small QR badge that proves they are registered with the BIR, and many of the people it applies to have not yet heard of it.
The BIR Registration Seal Badge replaces the practice of posting a full Certificate of Registration online, and the badge itself is free. Getting one is a short process in the BIR's ORUS portal, but it depends on whether your registration record is current and correct. This guide covers what the badge is, who needs one, the deadline, what to prepare, the steps for each type of taxpayer, where to display it, and the mistakes that delay the process. For property brokers, agents, and anyone marketing listings online, it is a compliance item that is easy to finish and awkward to explain if it is missed.
What the BIR Registration Seal Badge Is
The BIR Registration Seal Badge is a digital proof of registration created under Revenue Memorandum Circular (RMC) No. 38-2026. It works as the online counterpart of the Certificate of Registration (COR), and it carries a scannable QR code that lets a customer confirm the business is registered with the Bureau of Internal Revenue.
It solves a specific problem. A full COR shows a taxpayer identification number and often a home address, which is information few sellers want on a public profile. The badge shows registration status without exposing either. A buyer scans the code and the BIR record confirms the registration.
The badge is not a new registration and not a new tax. It is generated from the registration you already hold, which is why the condition of that record matters so much.
Who Needs to Display One
RMC No. 38-2026 is aimed at anyone who earns income through an online presence. The groups named in the BIR guidance and in the summaries of it include:
- Online sellers and merchants. Whether they sell on their own website, a marketplace such as Shopee or Lazada, or a social media page.
- Service providers and professionals. Anyone offering services through a website, an e-commerce platform, or a mobile app.
- Content creators, bloggers, vloggers, and influencers. Anyone earning from views, advertising, affiliate commissions, or sponsorships.
- Live streamers. And others earning income online.
For the property industry this reaches further than it first appears. A broker who takes inquiries and closes deals through Facebook or a personal website, an agent who earns referral fees from property content, a property vlogger with sponsored posts, and a photography or staging service booked online all have an online presence that earns income. Whether a specific arrangement is covered is a question for your Revenue District Office (RDO), but the safer reading is that if you earn online, you display the badge.
An unregistered business cannot get a badge at all. It must register first, because the badge is generated from an existing registration record.
The Deadline and What It Does Not Excuse
RMC No. 99-2026 extended the compliance period to October 31, 2026. Taxpayers who have not yet displayed the badge face no penalty arising solely from non-display until that date.
The extension is narrower than it sounds. It does not allow an unregistered business to keep operating, and it does not excuse unpaid taxes, unfiled returns, or any other violation. After October 31, 2026, sellers without a badge may face penalties and, for those on marketplaces, possible problems with their seller accounts. The guidance reviewed for this article does not set out specific amounts, so confirm the current position with your RDO.
What to Prepare Before You Start
- An ORUS account. The Online Registration and Update System is at orus.bir.gov.ph. If you have no online profile yet, enroll your existing TIN first under RMC No. 122-2022.
- A COR or eCOR with the right activity code. The record should carry a PSIC or PSOC code that matches your online activity. The codes named in the guidance are 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), and PSIC 85593 (online tutorial services).
- A QR code on the certificate. Older certificates without one remain valid and do not have to be replaced, but the BIR encourages you to update.
- A valid ID and business documents. Needed if your registration requires changes, such as a DTI or SEC certificate.
- ₱30 for documentary stamp tax (DST). This is payable when an updated COR is generated. Payment options include Landbank, debit or credit cards, and e-wallets through MYEG.
Brokers and agents should note that the codes above cover online retail, content, and tutorial activity. If your registered line of business is real estate brokerage, ask your RDO whether your online activity needs an added or changed code before you start. Fixing the record first saves a second round of updates.
Step by Step for Existing Taxpayers With a Correct Registration
If your COR or eCOR already shows accurate details, the correct activity code, and a QR code, the process is short.
- Log in to ORUS. Synchronize your registration records from your profile.
- Open Certificates and Permits. This is where the certificate and the badge are generated.
- Pay the ₱30 DST if the system asks for it. Then generate the certificate.
- Download the certificate with the badge. You can also request the badge in person at your RDO.
The badge itself costs nothing. The summaries of the circulars differ on whether this quick route requires the ₱30 DST, so follow what the ORUS screen shows rather than assuming either way.
Step by Step for Existing Taxpayers Who Need Updates
If your certificate has the wrong activity code, no QR code, or outdated business details, update the registration first.
- Choose Update Information. Select Correction/Change/Update of Registration.
- Select Head Office or Branch. Enter the branch code if it applies.
- Edit the fields that need to change. This is where you add the correct PSIC or PSOC code.
- Review the summary and submit. Tick the acknowledgment boxes before you do.
- Pay the ₱30 DST. Payment is made outside ORUS, through BIR ePayment channels.
- Generate the updated COR and Authority to Print. Then download the badge from your profile page.
Step by Step for New Registrants
A new online business registers through ORUS as an individual or a non-individual. You complete the taxpayer information, business address, line of business with PSIC or PSOC codes, and tax type tabs, then upload attachments such as a valid government ID or a DTI or SEC certificate.
After you submit, the RDO reviews the application, and approval is typically expected within three working days. Pay the ₱30 DST online, then generate the COR, the Authority to Print, and the badge from your ORUS profile.
Where and How to Display the Badge
- Your own website. Use the About page or a Business Permits section, and add a link in the footer.
- E-commerce platforms. Use the About or Government Compliance section. On Shopee, existing sellers upload through the Business Information page in Seller Centre, and new sellers upload during onboarding.
- Social media business profiles. Use the About or Info section of each account where you take orders. Each channel needs the badge.
Post the badge image only, never the full certificate. Crop out personal details and keep the QR code whole and sharp. Platforms often crop uploads to a wide aspect ratio, so preview the result before you save it. If you add a branch, change your business name, or change your registered activities, update your registration and replace the badge.
What Goes Wrong
- Posting the full COR. This defeats the purpose of the badge and exposes your TIN and address.
- A wrong or missing activity code. The badge is generated from the record, so an outdated record produces an outdated badge.
- A cropped QR code. A badge that will not scan proves nothing to a buyer.
- Assuming small means exempt. Casual sellers and social media merchants are covered. The ₱250,000 annual income level at which individuals pay 0 percent income tax is an income tax rule. Registration and basic compliance still apply.
- Waiting for October 31. RDOs and ORUS are busiest near a deadline, and RDO approval for a new registrant alone can take up to three working days.
Your Checklist Before October 31, 2026
- Confirm you are registered and that your COR or eCOR shows your correct details.
- Check the activity code against the list above, and ask your RDO if your line of business is not on it.
- Log in to ORUS and generate or update your certificate and badge.
- Post the badge on every site, marketplace, and social media account where you take orders.
- Keep a copy of your updated COR and your DST payment record.
Confirm current rules with your RDO or a tax adviser for anything material. Revenue memorandum circulars are clarified and amended often, and ORUS procedures can change between the date of an article and the day you log in.
A BIR seal badge is a small QR code that tells every online customer you are registered. If you market property online, you can list properties with verified details, and let buyers see the records behind each listing, at The Grid Property Ventures, the Philippines' smartest real estate platform.
