Proesca Business Solutions Inc.

The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular No. 38-2026, introducing a new requirement for digital businesses to use a Registration Seal Badge. This measure is designed to confirm tax registration in online spaces without exposing confidential details found in full registration documents.

Who is covered

The directive applies broadly to anyone earning or operating through digital channels, including:

* Sellers offering products or services online
* Professionals delivering services via websites, apps, or marketplaces
* Content creators such as vloggers, streamers, bloggers, and influencers
* Individuals generating income from ads, affiliate programs, sponsorships, or online engagement

Main features of the policy

* Instead of posting the full Certificate of Registration (COR/eCOR), taxpayers must display a Seal Badge, which serves as a safer proof of registration.
* Both the COR/eCOR and the badge now include a QR code that enables verification of legitimacy.
* Users should confirm that any scanned QR code leads to the official BIR verification portal before relying on it.

Posting rules

* The badge must be visibly placed on digital touchpoints such as websites (e.g., “About” or permits page), mobile apps, or seller profiles.
* Only the badge image should be uploaded—not the complete registration document.
* The badge must remain intact, legible, and unmodified.

How to obtain the badge

* The badge is issued at no cost through manual processing or via the BIR’s Online Registration and Update System (ORUS).
* Taxpayers must first update their registration details—particularly industry classifications relevant to online activity—and settle a ₱30 Documentary Stamp Tax.
* Those holding older CORs without QR codes are not required to replace them, though doing so is recommended to access the new badge system.

Source: BIR official website

SEC Notice: REQUESTS FOR MONITORING CLEARANCE FOR CORPORATIONS WITH INTENDED APPLICATIONS BEFORE THE FINANCIAL ANALYSIS AND AUDIT DEPARTMENT SHALL NOW BE FILED THROUGH eWATCH.

The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Order (RMO) No. 6-2026, which amends and clarifies the rules on consolidating Electronic Letters of Authority (eLAs) and handling VAT refund processes previously provided under RMO No. 1-2026.

Below are the main points that taxpayers and tax practitioners should note:

Extended Deadlines: The deadline for submitting written Requests for Non-Consolidation of VAT Audit Cases has been extended to March 13, 2026. The automatic consolidation of pending eLAs—for taxpayers who do not request non-consolidation—will now take effect on March 20, 2026.

Restrictions on Consolidation: Audit cases that have already reached the Final Decision on Disputed Assessment (FDDA) stage cannot be consolidated. Consolidation is also not allowed when a Final Assessment Notice (FAN) has already become final, executory, and demandable.

Required Safeguards: For cases eligible for consolidation at the Notice of Discrepancy (NOD), Preliminary Assessment Notice (PAN), or FAN stages, specific safeguards must be observed. These include obtaining the taxpayer’s Written Conformity to Consolidation and a Waiver of Prescription.

VAT Refund Filing Jurisdiction: The VAT Audit Sections (VATAS) and the Large Taxpayers VAT Audit Unit (LTVAU) will accept new VAT refund applications only until March 31, 2026. Starting April 1, 2026, all new VAT refund claims must be filed with and processed by the appropriate Revenue District Office (RDO) or the Large Taxpayers Service (LTS).

Source: BIR website.

SEC Tarlac Extension Office will implement limited office operations on Friday, 6 February 2026.

Revenue Memorandum Circular (RMC) No. 9-2026

Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of Cash

Webinar on the beneficial ownership disclosure rules of 2026 and the Hierarchical and applicable Relations and Beneficial Ownership Registry (HARBOR)

Revenue Memorandum Circular (RMC) No. 9-2026

Observance of the Month of February as "Tax Awareness Month" per Proclamation No. 486 S. 2024

Availability of Company Monitoring System for Requests of Company Monitoring Clearance

Revenue Memorandum Circular (RMC) No. 8-2026 formally announces the resumption of all tax audit and field operations of the Bureau of Internal Revenue that were previously suspended pursuant to RMC No. 107-2025.

SEC Advisory: Temporary System Maintenance for eSPARC and eAMEND