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How to Generate Your BIR Registration Seal Badge in ORUS With No COR Updates (RMC No. 64-2026)

·8 mins
Guides BIR Compliance Tax Updates Philippines

Under Revenue Memorandum Circular (RMC) No. 64-2026, a taxpayer whose Certificate of Registration (COR) already needs no changes can generate the BIR Registration Seal Badge in ORUS by confirming their existing registration details, instead of filing a full Correction/Change/Update of Registration transaction. Issued June 18, 2026, the circular supplements RMC No. 38-2026 — the original badge mandate — for this specific “no update” group. This guide walks through that ORUS path step by step.

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Who qualifies for the RMC No. 64-2026 “no update” path? #

RMC No. 64-2026 is written for a narrow group: taxpayers who already display no pending changes on their Certificate of Registration and simply need the Registration Seal Badge generated or regenerated. Secondary reporting on the circular (Batasnatin; BusinessMindedPinoy) describes this group as taxpayers who:

  • Hold an active BIR registration with no pending compliance issues on file.
  • Have Certificate of Registration details that remain unchanged — correct registered name, address, and line of business already on record.
  • Already have a registered, active ORUS account with a current, accessible email address and mobile number.
  • Carry no unpaid taxes or penalties that would otherwise flag their registration status.

If any of those isn’t true — a wrong RDO, a stale trade name, or an address that moved — the taxpayer falls back to the RMC No. 38-2026 update route covered below, not this shortcut.

What RMC No. 64-2026 actually changed #

Before RMC No. 64-2026, the ORUS badge-generation flow was built around filing a registration-update transaction, which meant a taxpayer with nothing to change still had to route through an update form to reach the badge. RMC No. 64-2026 supplements RMC No. 38-2026 specifically to close that gap. Its full title, as indexed by tax-law reference sites tracking 2026 BIR issuances, reads:

Supplemental Guidelines on the Generation of the Registration Seal Badge Via the Online Registration and Update System (ORUS) for Taxpayers with No Updates on the Certificate of Registration, Pursuant to RMC No. 38-2026

That title is the circular’s own framing of the problem it solves: a taxpayer with an already-current COR should not have to manufacture a registration change just to reach the badge screen. RMC No. 38-2026 itself, issued April 29, 2026, remains the governing rule for who must display the badge and where — see BIR Registration Seal Badge: What Online Sellers and Freelancers Must Display for that coverage. RMC No. 64-2026 only narrows in on the generation mechanics for the no-change taxpayer.

Caveat on sourcing: the BIR’s own PDF for RMC No. 64-2026 could not be retrieved directly during this write-up (the bir.gov.ph and bir-cdn.bir.gov.ph domains were unreachable at time of research), so the title and process details above are corroborated across two independent secondary sources rather than quoted from the primary PDF. Cross-check the current text at bir.gov.ph’s Revenue Memorandum Circulars page before relying on a specific procedural detail for a filing decision.

Step-by-step: generating the badge in ORUS with no COR changes #

The no-update path removes the registration-change form from the sequence but keeps the same starting point: logging into an existing ORUS account. Based on secondary walkthroughs of RMC No. 64-2026, the general sequence is:

  1. Log in to your existing ORUS account at the platform tied to your current BIR registration (see What Is BIR ORUS? if you haven’t set up or verified your account yet).
  2. Open the Registration Seal Badge option from your ORUS dashboard rather than a registration-update menu.
  3. Review the registration details already on file — registered name, address, RDO, and line of business — and confirm none of them need correction.
  4. Synchronize your record in ORUS to reflect that confirmation, which is the step secondary reporting associates with the ₱30 documentary stamp tax question addressed below.
  5. Generate and download the Registration Seal Badge (and, where offered, an updated COR/eCOR carrying a QR code) once the system processes the confirmation.

Compare this against your own ORUS screen as you go — exact menu labels can shift between rollout phases, and the description above reflects secondary reporting on the circular rather than a BIR-published screenshot walkthrough.

Worked example: a home-based Shopee seller confirming an already-current COR #

Consider a concrete case: a home-based Shopee seller registered with the BIR since 2021, whose COR still lists the correct registered address, RDO, and line of business (retail via e-commerce), and who never previously generated a Registration Seal Badge. Because nothing on the COR needs correction, this seller is exactly the taxpayer RMC No. 64-2026 is written for, not the update-transaction taxpayer RMC No. 38-2026 originally assumed:

  1. The seller logs into their existing ORUS account and opens the Registration Seal Badge section.
  2. Instead of starting a Correction/Change/Update of Registration transaction, the seller reviews the COR fields displayed on screen and confirms they’re all correct — no new address, no new trade name.
  3. The seller proceeds through the confirmation/synchronization step, noting whatever fee (if any) is presented before the final download.
  4. The system generates the badge; the seller downloads it and uploads it to their Shopee shop’s “About Shop” section, replacing the practice of posting a photo of the COR itself.

This mirrors the placement guidance already covered for who must display the badge and where — see BIR Registration Seal Badge: What Online Sellers and Freelancers Must Display for the full list of required display locations.

What if my COR details need a change? #

A taxpayer who discovers a mismatch mid-process — wrong RDO, an old business address, or a trade name that no longer matches actual operations — is no longer in RMC No. 64-2026’s lane and must use the standard update path RMC No. 38-2026 built the badge flow around. That route requires filing a Correction/Change/Update of Registration transaction in ORUS (or the equivalent BIR Form 1905 process at the RDO where manual filing is still needed), confirming the corrected details, and paying the standard ₱30 loose documentary stamp tax tied to that registration update before the badge becomes available. Trying to force a “no update” confirmation over a COR that actually needs a correction risks leaving inaccurate registration details on file — file the correction first.

Does the ₱30 documentary stamp tax still apply? #

This is the one point where available secondary reporting is not fully consistent, so treat it as a detail to confirm on your own ORUS screen rather than a settled fact. Some summaries of the badge program frame the ₱30 loose documentary stamp tax (DST) as tied only to a registration-update transaction, implying a taxpayer on the pure no-update path shouldn’t owe it. Independent secondary descriptions of the RMC No. 64-2026 process itself, however, describe the synchronization step as still carrying a ₱30 DST charge before the badge or an updated QR-coded COR is issued. Given that inconsistency:

  • Expect a possible small ₱30 charge to appear at the confirmation/synchronization step, even though you’re filing no substantive change.
  • The badge itself remains free of charge regardless — the DST, where assessed, attaches to the underlying registration-record transaction, not the badge image.
  • If your ORUS session shows no fee at all, that is also consistent with some reporting on this path — confirm what your own screen displays before assuming either outcome.

Frequently asked questions #

Do I need to update my Certificate of Registration just to get the BIR Registration Seal Badge? #

No. Under RMC No. 64-2026, a taxpayer whose Certificate of Registration already has no pending changes can generate the Registration Seal Badge in ORUS by confirming their existing registration details are current, instead of filing a separate Correction/Change/Update of Registration transaction.

What is RMC No. 64-2026? #

RMC No. 64-2026, issued by the BIR on June 18, 2026, is a supplemental circular to RMC No. 38-2026 that specifically addresses how taxpayers with no pending updates to their Certificate of Registration generate the Registration Seal Badge through ORUS.

Do I still pay the ₱30 documentary stamp tax if I have no COR updates? #

Available secondary reporting on RMC No. 64-2026 describes the ₱30 loose documentary stamp tax as still being assessed when a taxpayer synchronizes their registration record in ORUS to generate the badge, even along the no-update path. Confirm the exact amount shown on your own ORUS payment screen, since this detail has not been uniformly reported.

How is the RMC No. 64-2026 path different from the RMC No. 38-2026 process? #

RMC No. 38-2026 introduced the Registration Seal Badge and built the ORUS generation flow around a registration-update transaction. RMC No. 64-2026 supplements that flow specifically for taxpayers whose Certificate of Registration needs no changes, letting them confirm their details and proceed straight to badge generation.

Summary #

RMC No. 64-2026, issued June 18, 2026, gives a taxpayer with an already-current Certificate of Registration a direct route to the BIR Registration Seal Badge in ORUS: log in, open the badge option, confirm the registration details on file need no correction, and generate the badge — without filing the Correction/Change/Update of Registration transaction that RMC No. 38-2026’s original flow assumed. Whether the ₱30 documentary stamp tax attaches to that confirmation step is not consistently reported across secondary sources, so verify it on your own ORUS screen. For who must display the badge and where, see BIR Registration Seal Badge: What Online Sellers and Freelancers Must Display; for the ORUS platform’s broader registration functions, see What Is BIR ORUS? and How to Verify or Retrieve a Lost BIR TIN Number Online Using ORUS.