REVENUE MEMORANDUM CIRCULAR (RMC) NO. 99-2026
I. Purpose
This Circular reiterates the mandate for online seller and digital merchants to prominently display their BIR Registration Seal Badge on their digital platforms and extend the compliance deadline allowing taxpayers sufficient time to comply without incurring penalties solely for non-display during this period.
II. Coverage
This circular applies to the following registered taxpayers:
• Online sellers, online merchants, digital platform operators, and other covered taxpayers engaged in selling goods or services through electronic or digitally platforms.
III. Reiteration of Posting Requirements
• Legal Basis: Reiterates the compliance requirements under Section 5(H) of Revenue Regulations (RR) No. 7-2024 and Section 7 of RR No. 15-2024, as well as Revenue Memorandum Circular No. 38-2026.
• Posting Requirements: Requires online sellers, online merchants, persons engaged in the sale of goods and services through digital or electronic platforms, and businesses with an online presence to post proof of BIR Registration on their websites, e-commerce or e-marketplace pages, social media pages, and digital platforms.
IV. Extension of Compliance Period
• Extension Until October 31, 2026: To facilitate compliance and provide sufficient time to secure and display the seal badge, the BIR extends the compliance deadline for displaying the BIR Registration Seal Badge until October 31, 2026.
• No Penalty Period: Taxpayers who have not yet displayed the badge are given until October 31, 2026 to fully comply without the imposition of penalties arising solely from non-display during this period.