BIR requires online sellers to post registration

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May 2, 2026 | 12:00am

MANILA, Philippines —   The Bureau of Internal Revenue now requires online sellers to display registration certificates on their platforms to streamline business legitimacy checks.

In a revenue memorandum circular, the agency sets guidelines for issuing and posting the BIR registration seal on online websites, e-commerce pages and other platforms used by sellers.

This document also introduces a quick response code on the BIR Certificate of Registration. The QR code allows users to verify the authenticity and validity of the taxpayer’s business registration.

To address privacy concerns, the BIR will issue a BIR Registration Seal Badge. This badge proves that businesses are registered to sell goods or services online and engage in e-commerce activities.

This is issued along with the Certificate of Registration (COR) or Electronic Certificate of Registration (eCOR).

The BIR COR/eCOR and BIR Registration Seal Badge contain QR codes that can be verified online by scanning them with any mobile application.

“Taxpayers are not required to replace their existing BIR COR/eCOR that does not contain a QR code; however, they are encouraged to update or replace the same for the purposes of securing a BIR Registration Seal Badge,” it said.

BIR Commissioner Charlito Mendoza recently met with Presidential Anti-Organized Crime Commission officials and discussed rising tax noncompliance in the digital space, including online selling and emerging payment channels.

The agencies are exploring advanced technologies, such as data and blockchain analytics, to strengthen tax compliance among online sellers.