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C A P 's Accounting Services Financial Advisory, Consultancy and Audit, Tax Accounting & BIR Compliance, Business Process and So

Revenue Memorandum Circular (RMC) No. 99-2026 extends the deadline for online sellers and digital platforms to display t...
09/10/2026

Revenue Memorandum Circular (RMC) No. 99-2026 extends the deadline for online sellers and digital platforms to display the BIR Registration Seal Badge until October 31, 2026

Key Details

• Core Subject: Reiteration of the requirement to post proof of BIR registration under Revenue Regulations (RR) Nos. 7-2024 and 15-2024, alongside an extension for the BIR Registration Seal Badge.
• New Deadline: October 31, 2026 (penalties solely for non-display are waived during this extension period).
• Who is Covered:
• Online sellers and merchants
• Service providers and professionals offering services online
• Bloggers, vloggers, livestreamers, content creators, and influencers earning through digital activities
• Digital platform operators and other taxpayers with an online business presence
• What to Display:
• You must display the BIR Registration Seal Badge (which contains a QR code for verification).
• You do not need to post your full Certificate of Registration (COR) or electronic COR online.
• Where to Display:
• Prominently on your website
• Online shops or e-commerce/marketplace pages
• Social media business pages (e.g., Facebook, Instagram, TikTok shops)

Source :https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2099-2026.pdf

RMC 098-2026 Source https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2098-2026%20redacted.pdf
28/09/2026

RMC 098-2026
Sourcehttps://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2098-2026%20redacted.pdf

28/09/2026

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The Bureau of Internal Revenue (BIR) has recently issued Revenue Regulations (RR) No. 04-2026, providing a one-time oppo...
26/06/2026

The Bureau of Internal Revenue (BIR) has recently issued Revenue Regulations (RR) No. 04-2026, providing a one-time opportunity to settle delinquent accounts, tax assessments, and penalties.
Who is Eligible?
• Micro taxpayers whose gross sales for the year are less than ₱3,000,000.
• Any natural or juridical person, including micro taxpayers who have already ceased their business operations.
What is Covered?
• Delinquent accounts, assessments (preliminary or final), and open stop-filer cases existing as of December 31, 2025.
• Cases where the delinquent or assessed basic tax or penalties do not exceed ₱80,000 for a taxable year.
How to Apply:
• Manually file an application for abatement, on a per taxable year basis, at the Revenue District Office (RDO) that has jurisdiction over you.
• You must specify the tax types and the basic amount due in your application.
• Pay an abatement fee of P5,000.00 using BIR Form No. 0605 within five working days from filing the application.
• Submit your proof of payment to the RDO within five working days from the payment date to receive your Certificate of Availment.
Deadline:
• Qualified taxpayers can avail of this program until December 31, 2026.
Note: Any previous payments made prior to this regulation are not refundable, and the ₱5,000 application fee is also non-refundable even if your application is denied or withdrawn.
Source: BIR website

The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 38-2026 mandates the issu...
01/05/2026

The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 38-2026 mandates the issuance and display of the BIR Registration Seal Badge for online sellers, e-commerce merchants, and digital service providers. This circular aims to enforce the posting of proof of registration on digital platforms while protecting taxpayers' sensitive information.

The requirements apply to anyone conducting business or providing services through digital or electronic means. This includes:

• Online sellers of goods and services.
• Professionals offering services via websites, apps, or e-commerce platforms.
• Bloggers, vloggers, live streamers, content creators, and influencers.
• Individuals earning through online views, ads, affiliate commissions, and brand sponsorships.

Key Provisions

• To prevent the online exposure of sensitive data contained in the standard Certificate of Registration (COR/eCOR), the BIR is introducing a Seal Badge. This badge acts as the official proof of registration and is to be displayed on digital platforms instead of the full COR.
• Both the COR/eCOR and the Registration Seal Badge will now feature a Quick Response (QR) Code. Anyone can scan this code to verify the authenticity of the document and the validity of the business's registration.
• When scanning the QR Code, users must ensure the resulting URL is the official BIR verification link (https://verify.bir.gov.ph/correspondence/) before trusting the results.

Guidelines for Posting

• Taxpayers must conspicuously display the badge on their websites (e.g., About or Business Permits page), mobile apps, or e-commerce seller/merchant profile pages.
• Only the Seal Badge should be posted; taxpayers should crop or extract the badge image rather than uploading the entire registration document.
• The uploaded image must remain clear, readable, and entirely unaltered.

How to Secure the Badge

• The badge is issued free of charge to business taxpayers, either manually or electronically through the Online Registration and Update System (ORUS).
• To obtain the badge, taxpayers must update their registration information (ensuring they have the correct industry codes for online retail or content creation) and pay a ₱30.00 Loose Documentary Stamp Tax (DST).
• Taxpayers with older CORs lacking a QR code are not forced to replace them, but they are encouraged to do so in order to secure the new Registration Seal Badge.

Source: BIR website

Address

Blk 13 Lot 32 Phase 1A Pag Ibig Units Southville 2, Inocencio
Trece Martires
4109

Opening Hours

Monday 9am - 6pm
Tuesday 9am - 6pm
Wednesday 9am - 6pm
Thursday 9am - 6pm
Friday 9am - 6pm
Saturday 9am - 6pm

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