The Seal Badge
Online sellers show BIR's Registration Seal Badge on every store page, website and business social media page. The grace period ends 31 October 2026.
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It's late October 2026. The staff member who runs Kuting Kitchen's shop pages asks Carla: "Do we need that BIR badge on our pages?"
Yes, and the deadline is 31 October 2026.
What the badge is
The BIR Registration Seal Badge shows buyers that the seller behind a page is registered with BIR. Online sellers must display it (RR 7-2024 and RR 15-2024, with RMC 38-2026 setting out where).
Online platforms are covered too, but the platform's badge doesn't replace yours.
Where it goes
Displayed prominently on three kinds of pages: marketplace store pages, your website, and your business social media pages.
Prominently means a buyer sees it without hunting: for example in the store banner or shop description, the website's header or footer, the page's cover or intro.
Every page, not one
Kuting Kitchen sells on Shopee, Lazada and TikTok Shop, and has a website and a Facebook page. That's five places for the badge.
A badge on the website doesn't cover the Shopee store. Make a list of every page that sells or speaks for the business.
Getting it
BIR's RMC 64-2026 covers generating the badge in ORUS, the same site where you register your books (Lesson 2.1). Screens change, so confirm the steps in ORUS or with your RDO.
Get it for the business that owns the stores: Kuting Kitchen OPC, with its own TIN.
The deadline: 31 October 2026
RMC 99-2026 extended the time to display the badge to 31 October 2026. Until then, BIR won't penalize a seller only for not showing it.
After that date the grace period is over. Ask your RDO what penalty applies to you, and don't wait to find out.
Done: five pages
Kuting Kitchen's staff adds the badge to all five pages and checks each one from a buyer's view, on a phone.
Add it to the checklist for any new store: a new page gets the badge on the day it opens.
Pop Quiz: compliant or not?
It's 2 November 2026. Which of these pages are compliant?
Fe's Shopee store shows the BIR Registration Seal Badge in its shop banner.
Compliant. A marketplace store page, with the badge where buyers see it.
Liza's website shows the badge, but her TikTok Shop page doesn't.
Not compliant. Every store page needs it; the website's badge doesn't cover TikTok Shop.
Ben's business Facebook page has no badge, but he sends his 2303 to anyone who asks.
Not compliant. Business social media pages must display the badge; sending the 2303 on request doesn't replace it.
Dani's website shows the badge in its footer on every page.
Compliant. A website, with the badge visible on every page.
General information for learning, not tax advice. Kuting Kitchen and the sellers in the exercise are fictional, and the badge drawn here is a placeholder, not BIR's design. Get the actual badge and its display rules from BIR; your RDO has the final word on what applies to you.
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