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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 64-2026
This Circular outlines the supplemental guidelines for existing business taxpayers to generate their digital Registration Seal Badge using the BIR’s Online Registration and Update System (ORUS). It serves as an extension of RMC No. 38-2026, targeting registered business entities whose Certificate of Registration (COR) details remain accurate and require no further updates.
Applicability: Existing business taxpayers with a COR or eCOR without a corresponding Registration Seal Badge and whose registration information has no updates.
Step-by-Step Generation and Compliance Procedures
| Step | Specific Mandates, Procedures, and Compliance Provisions |
| 1 | Taxpayers must securely log into the official BIR ORUS platform. – Not yet enrolled: create an ORUS account. |
| 2 | Synchronize Registration Record (a) Go to the Profile Page by clicking the “Profile” icon located at the bottom of the page; and (b) Click the “Synchronize” button to update/synchronize registration record. |
| 3 | Proceed to the “Certificates and Permits” section within the ORUS dashboard. |
| 4 | Certificate: Download the latest COR with QR Code, together with the Registration Seal Badge. Tax Due/Fees: Pay the ₱30.00 Document Stamp Tax (DST) via BIR’s ePayment Channels under Sec. 188 of the Tax Code and keep the proof of payment. |
| 5 | Registration Seal Badge: This must be displayed on the online websites, e-marketplace seller/merchant’s page, e-commerce shops, e-commerce platforms or mobile applications including persons offering their services such as bloggers, vloggers, live streamers, content creators, influencers and individuals earning through online views, advertisements, affiliate commissions, brand sponsorships or similar monetized digital activities, in lieu of the COR or eCOR. |