On Sep. 24, 2026, PHI Tax extended the period of compliance with the requirement to display the PHI Tax registration seal badge.
Taxpayers not yet displaying the badge have until Oct. 31, 2026 to comply fully.
No penalties apply solely from non-display during the extension period.
Document dated Sep. 24, 2026, received from PHI Tax Oct. 2, summarized on Oct. 5.
On Apr. 29, PHI Tax mandated online display of taxpayer registration.
PHI Tax issued circular mandating that all taxpayers, including online sellers and digital service providers, must be registered with PHI Tax before commencing business or conducting taxable activities.
PHI Tax reminded that it issues certificate of registration (COR) or electronic COR (eCOR) to registered entities, which must normally be displayed at business locations and branches in a visible manner.
Online businesses and individuals earning through digital platforms are required to display proof of BIR registration on their websites, apps, or platform profiles where it is clearly visible to customers.
Follows PHI Tax Aug. 2024 issued rules regarding business registrations, see #223155.
Policies and Guidelines
To address privacy concerns, the PHI Tax introduced a registration seal badge as an alternative to displaying the full COR/eCOR online, serving as official proof of registration.
PHI Tax registration seal badge is issued free of charge alongside the COR/eCOR and is intended for use across websites, mobile apps, social media pages, and e-commerce platforms.
Taxpayers engaged in online activities must ensure their registration includes relevant classification codes (i.e., online retail, content creation, online services) in their COR/eCOR.
Both the COR/eCOR and the registration seal badge include a QR code that allows real-time verification of registration authenticity via the official PHI Tax verification portal.
Existing COR/eCOR without QR codes do not need to be replaced, but taxpayers are encouraged to update them to obtain the registration seal badge.
PHP 30 documentary stamp tax is applicable for updates via Online Registration and Update System (ORUS).
Registration seal badge must be posted in accessible sections of digital platforms and must remain clear, readable, and unaltered.
Only the seal badge (not the full registration document) should be uploaded online, and it must be prominently visible and easily accessible to users.
Government agencies, FIs, and other parties may verify taxpayer registration status by scanning the QR code, ensuring the verification link matches official PHI Tax domain.
Jun. 2026 Supplemental Guidelines
On Jun. 18, 2026, PHI Tax addressed how taxpayers with a COR or eCOR, no registration-information updates, and no registration seal badge can still generate their registration seal badge through ORUS.
Taxpayers must log into ORUS, synchronize their registration record, and download the latest COR with QR code and registration seal badge under "Certificates and Permits."
A PHP 30 documentary stamp tax is payable online, and the badge must be posted on relevant online platforms in lieu of the COR/eCOR.
Sep. 2026 Seal Badge Deadline Extension
On Sep. 24, 2026, PHI Tax extended the period of compliance with the requirement to display the PHI Tax registration seal badge.
Taxpayers not yet displaying the badge have until Oct. 31, 2026 to comply fully.
No penalties apply solely from non-display during the extension period.
Document dated Sep. 24, 2026, received from PHI Tax Oct. 2, summarized on Oct. 5.
