A new era of transparency has dawned for the digital marketplace. The Bureau of Internal Revenue is now requiring all online businesses and service providers to prominently display a Registration Seal – a move designed to build trust and streamline verification.
This shift comes as a direct response to concerns from business owners regarding the public display of sensitive information previously required on their Certificates of Registration. The new regulation, detailed in Revenue Memorandum Circular No. 038-2026, offers a secure alternative to sharing full COR/eCOR details online.
The Registration Seal acts as official proof of a business’s legitimate registration with the BIR. It’s a visual assurance for customers, signaling that the online seller or service provider is operating within the bounds of the law.
Crucially, this seal isn’t an added cost for businesses. The BIR will issue the badge free of charge to all registered taxpayers, making compliance accessible for everyone operating in the digital sphere.
But the seal is more than just a visual marker. Embedded within both the seal and the traditional COR/eCOR is a quick response (QR) code. This code unlocks instant verification.
Anyone – a customer, a competitor, or even a curious observer – can scan the QR code using a mobile app or scanner. This immediately confirms the authenticity of the business registration and its current validity with the BIR, fostering a more secure online environment.
The implementation of this seal represents a significant step towards modernizing tax compliance in the Philippines. It’s a proactive measure to protect both businesses and consumers in the rapidly evolving world of online commerce.
