Philippines suspends online tax registration badge requirement
The Bureau of Internal Revenue says non-display alone will not attract penalties while the suspension remains in effect.
The Philippines’ Bureau of Internal Revenue (BIR) suspended its requirement for online businesses and digital earners to display a tax registration badge on October 26. The suspension applies until further notice and covers websites, business pages on social media and other digital platforms.
The decision is set out in Revenue Memorandum Circular No. 113-2026, signed by BIR Commissioner Charlito Martin Mendoza. The bureau said the pause was intended to allow orderly implementation of its registration verification initiatives. Those who already have badges can choose to keep displaying them, and failure to display one will not, by itself, incur penalties during the suspension.
The earlier requirement, under Revenue Memorandum Circular No. 038-2026, applied to online sellers, freelancers, professionals, vloggers, influencers and other people receiving income through digital platforms. They were required to show the BIR-issued badge as evidence of registration.
According to the bureau, customers can scan the badge to check whether a digital business participant is registered with the BIR. It said the badge was designed to safeguard participants’ privacy and personal information.
