The Bureau of Internal Revenue (BIR) is requiring online merchants and digital content creators to conspicuously display the standardized registration badge on their portals, stepping up efforts to monitor the fast-growing digital economy and secure the nation’s tax base.

Under Revenue Memorandum Circular No. 038-2026, individuals and businesses engaged in electronic commerce must post the government-issued Registration Seal Badge on their websites, marketplace profiles, or social media pages.

The mandate targets a broad range of digital participants, including internet retailers, freelancers, professionals, vloggers, and social media influencers, according to the tax agency.

The new measure aims to address data privacy issues by allowing businesses to withhold their full Certificate of Registration from public view. Instead, the public and state regulators can verify an entity’s legitimacy by scanning a QR code embedded on the new badge and the electronic certificate, which links directly to the tax bureau's verification portal.

Taxpayers can obtain the badge free of charge through the BIR’s Online Registration and Update System or by visiting their local Revenue District Office. Merchants updating their information through the online system will be subject to a ₱30 loose documentary stamp tax.

While registered taxpayers are not required to replace their existing physical certificates, the bureau is urging them to update their files to secure the new badge and opt into the QR-based verification system.

The initiative is part of a broader shift toward formalizing digital commercial transactions and bolstering voluntary compliance. The BIR is seeking to widen its collection base as it aims for a ₱3.58 trillion revenue target this year, relying on tighter digital oversight and steady economic growth to meet its goals.

BIR Commissioner Charlito Martin R. Mendoza said the program is designed to secure the digital marketplace before tax leaks occur.

Revenue-based protection is not just about enforcement after violations happen, Mendoza said in a statement. It is also about ensuring that businesses operating in the digital marketplace are properly registered, visible, and accountable from the start.

The initiative protects compliant sellers and provides consumers with a direct tool to verify whom they are doing business with, he added.