RMC No. 113-2026: BIR Suspends the Registration Seal Badge Requirement Indefinitely
Revenue Memorandum Circular (RMC) No. 113-2026, which the Bureau of Internal Revenue (BIR) issued on October 26, 2026, suspends the mandatory online display of the BIR Registration Seal Badge until further notice. No penalty will be imposed solely for failing to display the badge while the suspension runs, and the circular also overrides the October 31, 2026 compliance deadline that the earlier RMC No. 99-2026 had set. The badge itself is not scrapped — displaying it is simply optional for now.
Track Every BIR Deadline Change FREE →Multiple news outlets reported the suspension within a day of its issuance, so the core facts below — the circular number, the signing date, and what it changes — are corroborated across independent secondary sources. The primary circular text on bir.gov.ph was not independently fetchable in this write-up (outbound access to the BIR’s own site was unavailable in this research run), so every claim about RMC No. 113-2026’s contents below is drawn from secondary reporting rather than a direct read of the BIR’s PDF. Confirm the circular’s exact wording on the BIR’s website before relying on it for a specific filing decision.
What does RMC No. 113-2026 actually do? #
RMC No. 113-2026 puts the BIR Registration Seal Badge display requirement on hold rather than repealing it — the badge still exists, the obligation to post it is just paused. Signed by BIR Commissioner Charlito Martin Mendoza on October 26, 2026, the circular suspends the mandatory online posting of the Registration Seal Badge “until further notice,” according to reporting from the Philippine News Agency (PNA) and Philstar. Three things stay the same even while the display requirement is suspended: the badge can still be generated through ORUS, a taxpayer’s underlying Certificate of Registration (COR) obligations are untouched, and a taxpayer who already has a badge up is free to leave it there.
We have heard the concerns of online sellers, content creators, and other taxpayers regarding data privacy, technical issues, and the scope of the BIR Registration Seal Badge requirement.
That is Commissioner Mendoza’s statement accompanying RMC No. 113-2026, as reported by PNA. It is a quote from the Commissioner’s statement on the circular rather than a line pulled from the circular’s own operative text — since that text was not independently verifiable in this environment, treat it as secondary-sourced and confirm the exact wording against the BIR’s own release before citing it elsewhere.
Why did the BIR suspend the seal badge requirement? #
Reporting across several outlets attributes the suspension to a combination of data-privacy backlash and technical problems with the online display system, not to a change of policy on registration transparency itself. Senators Bam Aquino and Pia Cayetano had publicly pressed the BIR in the weeks before October 31, 2026 to pause the requirement, with Cayetano warning that the badge’s embedded QR code could expose a seller’s full legal name and referring the matter to the National Privacy Commission (NPC). Online sellers and content creators also raised complaints about the badge-generation process inside ORUS. Following the suspension, Senator Aquino is reported to have welcomed the move, reportedly saying (in Filipino) “Thank you very much, BIR, for suspending the Registration Seal Badge.” The BIR has said it will coordinate with the NPC and consult affected taxpayers and stakeholders before deciding how — or whether — to revive the requirement.
How does this change what RMC No. 99-2026 required? #
RMC No. 113-2026 supersedes the October 31, 2026 deadline that RMC No. 99-2026 had set, so a taxpayer who was racing to post the badge before that date no longer needs to. This site’s earlier post, RMC No. 99-2026: BIR Extends the Registration Seal Badge Deadline to October 31, 2026, covered that grace-period deadline when it still applied. RMC No. 113-2026 does not just extend that date again — it suspends the display requirement itself until the BIR issues further guidance, which means there is currently no deadline to beat. A related post, Still Haven’t Displayed Your BIR Registration Seal Badge? What to Do Before October 31, 2026, walked through compliance steps and the Section 275 NIRC penalty framework that would have applied once that deadline passed; with the display mandate suspended, that enforcement posture is on hold along with it, pending whatever replacement guidance the BIR eventually issues.
Worked example: a seller deciding whether to still bother with the badge #
Consider Rosalinda Cruz, a fictional home-based seller of handmade soap on a popular marketplace app, who had budgeted the week before October 31, 2026 to finally generate her BIR Registration Seal Badge. Here is how RMC No. 113-2026 changes her to-do list:
- She checks the news before logging into ORUS. Rosalinda sees reporting that RMC No. 113-2026 suspended the display requirement on October 26, 2026 — five days before her self-imposed deadline — so she is no longer racing a clock.
- She does not need to finish a Certificate of Registration correction under time pressure. Had the badge mandate still been in force, an outdated registered address on her COR would have needed fixing before she could generate the badge; that correction can now wait, or be handled during her next routine registration update.
- She decides whether to generate the badge anyway. Because the badge system itself was not scrapped, Rosalinda can still request one through ORUS if she wants the verification QR code live on her storefront — the suspension only means she will not be penalized if she skips it for now.
- She keeps an eye on BIR announcements for when the suspension lifts. Since RMC No. 113-2026 sets no end date, Rosalinda treats “until further notice” as open-ended and plans to revisit the question only when the BIR issues new guidance.
What this means for you right now #
| If you are… | What RMC No. 113-2026 means for you |
|---|---|
| A seller who already displayed the badge | You may leave it up voluntarily; nothing in the suspension requires taking it down. |
| A seller who had not yet displayed the badge | You are not currently exposed to a penalty for non-display while the suspension is in effect. |
| A seller mid-way through an ORUS registration update for the badge | You can finish the update on your own timeline — there is no October 31, 2026 cutoff to meet. |
| Anyone tracking BIR compliance generally | Your other registration, invoicing, and filing obligations under your Certificate of Registration are unaffected — only the badge display mandate is paused. |
Frequently Asked Questions #
What is RMC No. 113-2026? #
RMC No. 113-2026 is a Revenue Memorandum Circular the BIR issued on October 26, 2026 that suspends the mandatory online display of the BIR Registration Seal Badge until further notice, also lifting the October 31, 2026 compliance deadline that the earlier RMC No. 99-2026 had set.
Will I be penalized if I don’t display the BIR Registration Seal Badge right now? #
No. Secondary reporting on RMC No. 113-2026 is consistent that no penalty will be imposed solely for failing to display the BIR Registration Seal Badge while the suspension is in effect, since the mandatory display requirement itself is currently on hold.
Does this mean the BIR Registration Seal Badge is gone for good? #
No. Reporting on RMC No. 113-2026 describes a suspension of the mandatory display requirement, not an abolition of the badge system — the BIR Registration Seal Badge can still be generated through ORUS, and other registration obligations under the Certificate of Registration are unaffected.
Can I still display my BIR Registration Seal Badge if I already have one? #
Yes. Secondary sources covering RMC No. 113-2026 report that taxpayers who already secured and posted a BIR Registration Seal Badge may continue displaying it voluntarily; nothing in the suspension requires taking an existing badge down.
Why did the BIR suspend the Registration Seal Badge requirement? #
Secondary reporting attributes the suspension to backlash over data-privacy concerns — the badge’s QR code could expose a seller’s full legal name — and technical issues with the online display system, prompting the BIR to say it will coordinate with the National Privacy Commission and consult affected taxpayers before deciding how to proceed.
Summary #
RMC No. 113-2026, signed by the BIR on October 26, 2026, suspends the mandatory online display of the BIR Registration Seal Badge until further notice and overrides the October 31, 2026 deadline that RMC No. 99-2026 had set — no penalty applies solely for non-display while the suspension runs, and taxpayers who already posted a badge may keep doing so voluntarily. The badge system itself remains available through ORUS; only the display mandate is paused while the BIR coordinates with the National Privacy Commission and reviews the requirement. For the compliance history this supersedes, see RMC No. 99-2026: BIR Extends the Registration Seal Badge Deadline to October 31, 2026 and Still Haven’t Displayed Your BIR Registration Seal Badge? What to Do Before October 31, 2026. Watch for further BIR guidance before assuming this suspension is permanent.