Revenue Memorandum Circular · RMC

RMC No. 99-2026

To reiterate the compliance requirement to post proof of BIR registration (the BIR Registration Seat Badge) under Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024, issued in relation to RMC No. 38-2026, and to extend the period for compliance with the display requirement until October 31, 2026 without penalties arising solely from non-display.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 99
Year: 2026
Text quality: Not specified

Document text

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This circular reiterates the requirement, under Section 5(H) of Revenue Regulations (RR) No. 7-2024 and Section 7 of RR No. 15-2024, for online sellers, online merchants, persons selling goods or services through digital or electronic platforms, and those with an online business presence to post proof of BIR registration (the BIR Registration Seat Badge, as the text renders it) on their websites, e-commerce or e-marketplace seller/merchant social media pages, and other digital platforms. To facilitate compliance, the BIR extends the period for displaying the badge until October 31, 2026; taxpayers who have not yet displayed it may fully comply by that date without penalties arising solely from the non-display.