BIR Registration Seal Badge Guide
Complete guide to the BIR Registration Seal Badge (RMC No. 38-2026) - protect your privacy while proving tax compliance
What you'll learn in this BIR Registration Seal Badge guide
This BIR Registration Seal Badge guide explains RMC No. 38-2026, which introduces a digital badge with QR Code for online sellers and businesses. Learn how to protect your privacy by not posting your full COR/eCOR online, and instead use the free BIR Registration Seal Badge for verification.
For related BIR compliance guides, also see our BIR Business Registration Guide, Where to Register Your Business & BIR RDO Guide, and Philippines Business Compliance Guide 2026.
What is the BIR Registration Seal Badge?
New Digital Badge from BIR
According to RMC No. 38-2026, the Bureau of Internal Revenue (BIR) has introduced a digital badge called the BIR Registration Seal Badge
Privacy Protection Focus
The main reason for this change is privacy protection. Posting your full COR or eCOR online exposes your TIN and address to the public
QR Code Verification
The badge includes a QR Code that allows customers to verify your BIR registration without exposing your personal information
Who Needs the Badge?
Covered Individuals & Businesses
Where to Post the Badge
Website
About Page, Business Permits section
E-commerce Platforms
About/App Settings, Government Compliance section
Seller/Merchant Profile
Store page or marketplace page
Social Media Business Profiles
About or Info sections
How to Get the Badge
Manual Collection
Visit your RDO in person
Electronic Collection
Get it through ORUS online system
Required PSIC and PSOC Codes
⚠️ Important Requirement
Your COR or eCOR must show the correct PSIC or PSOC code to qualify for the badge
For Individual (Professional)
For Individual & Non-Individual
Understanding Your Existing COR/eCOR
Not Required to Replace
If your current COR/eCOR lacks a QR Code, you're not required to replace it. However, BIR encourages updating to obtain the badge
If You Need the Badge
Visit your RDO to update registration if you're an online seller. Update transaction includes ₱30 DST fee
If COR/eCOR Already Has QR Code
If all details are correct and QR Code is present, you can obtain the badge for FREE
Understanding the ₱30 DST Fee
The ₱30 Documentary Stamp Tax is for the registration update transaction, NOT for the badge itself. The badge is free.
Step-by-Step Process
Check Your Current COR/eCOR
Verify business details are accurate, correct PSIC/PSOC code is listed, and check if QR Code is present
Determine if Update is Needed
If COR/eCOR has correct codes and QR Code → get badge for free. If lacking → update registration needed
Visit Your RDO (If Update Needed)
Bring current COR/eCOR, valid ID, business documents, and ₱30 for DST fee (for update transaction)
Request the Badge
Once registration is updated or verified, request the BIR Registration Seal Badge from RDO
Download or Collect Badge
If using ORUS online: download electronically. If visiting RDO: collect badge file or download instructions
Post Badge on Online Platforms
Upload the badge to your website, e-commerce profiles, and social media business pages in recommended locations
ORUS Platform Step-by-Step Guide
⚠️ Important Reminder
Taxpayers must have an existing ORUS account to be able to generate a Registration Seal Badge. Taxpayers who do not have an ORUS account are required to enroll or create an account in ORUS following the guidelines prescribed under Revenue Memorandum Circular (RMC) No. 122-2022.
A. For New Business Registrants
B. For Existing Business Taxpayers
After Payment
Once you have your updated COR with QR Code, you can generate your BIR Registration Seal Badge for free through ORUS or by visiting your RDO
Benefits of the Badge
Privacy Protection
Your TIN and address remain private while still proving your registration status
Professional Credibility
The badge demonstrates your compliance with BIR requirements to customers and partners
Easy Verification
Customers can scan the QR Code to verify your registration instantly
Free of Charge
The badge itself is free—you only pay the ₱30 DST if you need to update your registration
Common Mistakes to Avoid
Posting Full COR/eCOR Online
Do not post your complete COR or eCOR on public platforms. This exposes your TIN and address to everyone
Using Incorrect PSIC/PSOC Codes
Ensure your COR/eCOR lists the correct classification codes for your online business activities
Ignoring the Badge Requirement
If you have an online presence and earn income online, you should obtain and display the badge to show compliance
Assuming the Badge Costs Money
The badge is free. The ₱30 DST fee is only for registration updates, not for the badge itself
Tips for Online Businesses
Keep Your Registration Updated
Regularly review your BIR registration to ensure all information remains accurate and relevant to your business activities
Display the Badge Prominently
Place the badge where customers can easily see it to build trust and credibility
Educate Your Team
If you have staff managing your online presence, ensure they understand the importance of using the badge instead of posting full registration documents
Monitor for Updates
Stay informed about any new BIR circulars or memoranda that may affect your compliance requirements
Conclusion
The BIR Registration Seal Badge introduced through RMC No. 38-2026 is a smart solution for protecting your privacy while demonstrating your tax compliance. By using this digital badge with QR Code verification, you can prove your BIR registration to customers without exposing sensitive information like your TIN and address.
Whether you're an online seller, content creator, or service provider with an online presence, obtaining and displaying this badge is now an essential part of maintaining your business's credibility and compliance. The process is straightforward, the badge is free, and the privacy benefits are significant.
Take the time to check your current COR or eCOR, update your registration if needed, and obtain your BIR Registration Seal Badge today. It's a small step that makes a big difference in protecting your personal information while building trust with your online customers.