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RMC No. 113-2026: BIR Suspends the Registration Seal Badge Display Requirement

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Revenue Memorandum Circular (RMC) No. 113-2026, dated October 26, 2026, suspends the mandatory online display of the BIR Registration Seal Badge until further notice — lifting the October 31, 2026 deadline that RMC No. 99-2026 had set just five days earlier. Online sellers, freelancers, and content creators who were racing to generate and post the badge before the end of the month no longer have to. Taxpayers who already display one may keep it up voluntarily, but nothing further is required while the suspension lasts.

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What exactly did RMC No. 113-2026 change? #

RMC No. 113-2026 pauses enforcement of the Registration Seal Badge display mandate that RMC No. 38-2026 created in April 2026 and that RMC No. 99-2026 had just re-dated to October 31, 2026. Reporting on the circular is consistent across multiple Philippine business outlets on the suspension itself, even though the full PDF was not directly reachable from this research environment (bir.gov.ph and bir-cdn.bir.gov.ph could not be resolved at the time of writing — confirm the current text on the BIR’s official site before relying on a specific procedural detail). One outlet quoted the circular’s language on what happens to badges already posted:

“Taxpayers who have already secured their BIR Registration Seal Badges may continue to display the same from their online platforms, at their option,” the circular read.

That single sentence captures the mechanic: display changes from mandatory to optional. A seller who already generated and posted a badge under the earlier rule does not have to remove it, but a seller who never got around to it — including one who would have missed the October 31, 2026 cutoff — now faces no deadline at all for the time being.

Why did the BIR pause a rule it had just extended? #

The suspension followed public pushback over the badge’s embedded QR code, which taxpayer advocates and at least two senators said could expose a seller’s full legal name and other personal details to anyone who scanned it. Senators Bam Aquino and Pia Cayetano had publicly asked the BIR to defer the badge requirement, with Cayetano raising the QR-code privacy concern directly with the agency and, separately, with the National Privacy Commission. Several outlets also reported technical difficulties taxpayers encountered generating the badge in ORUS as a contributing factor. RMC No. 99-2026, issued in July and published in September 2026, had already pushed the deadline once, from the original RMC No. 38-2026 rollout to October 31, 2026; RMC No. 113-2026 goes further and removes the deadline altogether rather than issuing a third extension.

For the background these two circulars built on, see:

Worked example: an online seller who hadn’t posted the badge yet #

Consider a Shopee seller who, as of October 25, 2026, still had not generated a Registration Seal Badge and was planning to do it that weekend before the October 31 cutoff. Under RMC No. 113-2026, issued the following Monday, that seller’s situation changes as follows:

  1. No exposure for missing the old deadline. Because the mandatory display requirement is suspended, the seller faces no penalty for not having posted a badge by October 31, 2026 — the date no longer carries that consequence.
  2. No action required right now. The seller does not need to generate or display anything to stay compliant with the badge rule specifically, though every other registration and filing obligation continues unchanged.
  3. Optional display remains available. If the seller still wants the badge as a visible registration signal for buyers, nothing in RMC No. 113-2026 prevents generating and posting it — it simply becomes voluntary rather than required.
  4. Watch for a future circular. Because RMC No. 113-2026 suspends the requirement rather than cancelling it outright, the seller should still note where the BIR publishes updates (its official site or a future RMC) in case display becomes mandatory again with a new date.

What’s unaffected by the suspension? #

RMC No. 113-2026 only reaches the badge’s public display — it does not touch registration, filing, payment, or recordkeeping duties. Reporting on the circular is explicit that the underlying obligation of covered businesses to register with the BIR, file the applicable tax returns, pay the taxes due, and maintain the books and documents required for their registered tax classification continues in full force. A taxpayer who stops worrying about the badge still has to file BIR Form 2551Q or 1701Q on time, issue receipts, and keep required records — the suspension changes nothing about that side of compliance.

Frequently Asked Questions #

What does RMC No. 113-2026 do? #

Revenue Memorandum Circular No. 113-2026, dated October 26, 2026, suspends the mandatory online display of the BIR Registration Seal Badge until further notice, lifting the October 31, 2026 compliance deadline that RMC No. 99-2026 had set.

Do I still need to display my Registration Seal Badge after RMC No. 113-2026? #

No. Display is no longer mandatory while the suspension is in effect. Taxpayers who already generated and posted a badge may continue displaying it online if they choose, but there is no penalty for taking it down or never having posted one during the suspension.

Why did the BIR suspend the Registration Seal Badge requirement? #

Multiple news outlets reported that the BIR acted after online sellers, content creators, and lawmakers — including Senators Bam Aquino and Pia Cayetano — raised concerns that the badge’s embedded QR code could expose personal information such as a seller’s full legal name, and after taxpayers flagged technical issues generating it in ORUS.

Does RMC No. 113-2026 remove my other BIR obligations? #

No. The suspension covers only the public display of the badge itself. Registration with the BIR, filing returns, paying taxes due, and keeping the records required for your tax classification are unaffected and remain mandatory regardless of the badge’s display status.

Is the Registration Seal Badge requirement permanently cancelled? #

Based on available reporting, no. RMC No. 113-2026 suspends the display requirement until further notice rather than repealing RMC No. 38-2026 outright, which means the BIR could reinstate a mandatory display date in a future circular.

Summary #

RMC No. 113-2026 suspends, rather than cancels, the BIR’s Registration Seal Badge display mandate — the October 31, 2026 deadline set just days earlier by RMC No. 99-2026 no longer applies, and display is now optional until the BIR says otherwise. Every other obligation — registration, filing, payment, and recordkeeping — continues unchanged. If a future circular reinstates a firm date, see BIR Registration Seal Badge: What Online Sellers and Freelancers Must Display for who’s covered and RMC No. 99-2026 for how the BIR has handled deadline changes on this requirement so far.