BIR Registration Seal Badge Requirement Suspended: What Shopee, Lazada & TikTok Shop Sellers Should Do Now
Jayson27 Oct 2026 07:45ENCopy link & title
The Bureau of Internal Revenue (BIR) has suspended the mandatory display of the BIR Registration Seal Badge on online stores, marketplace seller pages and other digital platforms until further notice. The suspension was issued through Revenue Memorandum Circular (RMC) No. 113-2026 on October 26, 2026.
This means the previous October 31 compliance deadline is no longer a mandatory display deadline. Sellers who have already secured and posted their badge may keep it online voluntarily, while no penalty should be imposed solely because a taxpayer does not display the badge during the suspension period.
Philippine online sellers do not currently have to rush to display the BIR Registration Seal Badge by October 31, 2026. However, the suspension does not cancel BIR registration, tax filing, payment or marketplace verification requirements. Sellers should keep their registration records ready, distinguish the public-facing badge from Form 2303, and monitor both BIR and platform notices for the next update.
Important update: Some marketplace help pages may still show the former October 31 deadline because they were published before RMC No. 113-2026. Check the publication date before following an older deadline notice.
What Changed Under RMC No. 113-2026?
The BIR introduced the Registration Seal Badge under RMC No. 38-2026. The badge contains a QR code that can be used to verify a business registration without requiring the seller to publish the full Certificate of Registration (COR or eCOR) online.
After the display period was extended through later circulars, RMC No. 113-2026 suspended the mandatory display requirement established under RMC No. 38-2026 and supplemented by RMC Nos. 64-2026 and 99-2026. The BIR's official What's New page lists the suspension, and reports on the circular confirm three immediate effects:
- The mandatory display requirement is suspended until further notice.
- Taxpayers who already obtained a badge may continue displaying it voluntarily.
- No penalty should be imposed solely for non-display during the suspension.
The policy has been suspended, not permanently abolished. The BIR may issue revised rules or a new implementation schedule after reviewing registration verification, privacy and technical concerns.
What Has Not Changed for Online Sellers?
The suspension is limited to the mandatory online display of the Registration Seal Badge. It does not suspend the underlying obligation of covered businesses to register with the BIR, file applicable tax returns, pay taxes or maintain the documents required for their tax classification.
It also does not automatically remove marketplace onboarding or account-verification requirements. A platform may still request a BIR Certificate of Registration, Taxpayer Identification Number or other business documents for seller verification, withholding tax or account qualification.
Sellers should therefore distinguish between these two documents:
- BIR Registration Seal Badge: a cropped, public-facing badge with a QR code. Its mandatory display is currently suspended.
- BIR Form 2303 or COR/eCOR: the full registration certificate that a marketplace may request privately for verification. It contains information that should not be posted publicly without a specific requirement.
If a marketplace still asks for a BIR document, check whether the request concerns public badge display or private account verification before deciding what to upload.

Should Sellers Still Upload the BIR Seal Badge?
There is no single action that every seller must take during the suspension. The practical choice depends on whether the badge is already available and whether a marketplace still presents an upload field.
- If the badge is already displayed: You may leave it online. The BIR allows taxpayers who already secured the badge to continue displaying it at their option.
- If you have the badge but have not uploaded it: You may upload it voluntarily, but you do not need to rush solely because of the former October 31 deadline.
- If you have not generated the badge: Keep your BIR registration information current and monitor later BIR announcements. There is no new mandatory display deadline as of October 27, 2026.
- If your platform still shows an action notice: Read the wording carefully and contact platform support when necessary. A marketplace account requirement can be different from a BIR penalty deadline.
When voluntarily displaying the badge, upload only the cropped Registration Seal Badge. Do not publish the entire COR, and scan the QR code first to confirm that it produces a valid BIR verification result.
Shopee, Lazada and TikTok Shop: Where Sellers Should Check
| Platform | Where to Check | Recommended Action During the Suspension |
|---|---|---|
| Shopee Philippines | Seller Centre > Account Settings > Business Information > BIR Registration Seal | Use the Edit option if you choose to upload the cropped badge. Check current in-account notices before treating any older deadline as active. |
| TikTok Shop Philippines | Seller Center > Marketing > Shop page > Edit or Design shop | The official guide still describes the former October 31 deadline. Sellers may use the shop-design route for voluntary display, but should follow the later BIR suspension for the tax deadline. |
| Lazada Philippines | Review Seller Center business information, seller verification and shop-profile notices | Follow the latest notice shown in your own account. Do not upload the full COR as a public shop image when no dedicated badge field or instruction is provided. |
How to Upload the Badge on Shopee
Shopee's official BIR Registration Seal help page directs sellers to:
- Log in to Shopee Seller Centre.
- Open Account Settings.
- Select Business Information.
- Find BIR Registration Seal and select Edit.
- Upload the cropped seal badge and review the image before saving.
Because the BIR has suspended mandatory display, sellers should also review the newest Seller Centre announcement before assuming that an older compliance reminder remains compulsory.
How to Display the Badge on TikTok Shop
The TikTok Shop Academy guide, published on October 14, 2026, provides the following shop-design route:
- Log in to TikTok Shop Seller Center.
- Go to Marketing and open Shop page.
- Select an existing homepage design or enter Design shop.
- Add an image module or header area.
- Upload the cropped badge in JPG, JPEG or PNG format. TikTok Shop recommends 375 × 256 pixels and a maximum file size of 2 MB.
- Preview the shop page and select Publish.
The guide still mentions the old October 31 deadline because it predates RMC No. 113-2026. Its image-upload instructions remain useful for sellers who choose to display the badge, but its deadline statement should not be read as the latest BIR policy.
What Lazada Sellers Should Do
Lazada sellers should log in to Seller Center and review the account's business information, tax-document, seller-verification and shop-profile notices. Menu names and available fields may differ by account type or interface version, so sellers should follow the instructions visible in their own account rather than rely on an unverified universal click path.
If Lazada requests a private tax document for account verification, submit it through the designated verification field. If the request is specifically for public display of the Registration Seal Badge, upload only the cropped badge. When no dedicated field or current notice appears, do not place a full COR in product images, banners or other publicly visible shop content.
How to Get and Verify a BIR Registration Seal Badge
Sellers who still want to prepare a badge may use the BIR Online Registration and Update System (ORUS). The exact options shown may depend on whether the registration information needs to be updated.
- Log in to BIR ORUS.
- Open your profile and use Synchronize when required.
- Go to Certificates and Permits.
- Download the latest COR containing the QR code and Registration Seal Badge.
- Complete the applicable ₱30 loose Documentary Stamp Tax step and retain proof of payment.
- Crop only the badge and scan its QR code before uploading it anywhere.
If the QR code is invalid or the business details are outdated, update the registration information through ORUS or contact the relevant Revenue District Office before using the badge. A valid code should lead to the BIR's official verification service rather than an unrelated website.
Keep Multi-Platform Operations Organized with BigSeller
A policy change can create different notices and action items across Shopee, Lazada and TikTok Shop. Sellers managing several stores should record which legal entity owns each store, whether its tax documents have been verified, whether a badge has been displayed and who is responsible for checking future updates.
BigSeller's multichannel order management brings orders from supported channels and stores into one workspace, helping growing teams reduce daily platform switching while monitoring order status and fulfillment work. This operational view can be paired with a separate store-level compliance checklist maintained by the business.
BigSeller does not replace BIR registration, tax advice or marketplace document submission. Sellers must still complete compliance and profile-verification actions in the corresponding government or marketplace system.

Final Takeaway
Philippine online sellers no longer need to rush to display the BIR Registration Seal Badge by October 31, 2026. The mandatory display rule is suspended until further notice, voluntary display remains allowed and no penalty should arise solely from non-display during the suspension.
Sellers should not treat the suspension as a cancellation of their wider tax obligations. Keep BIR registration records current, protect the full COR from unnecessary public exposure, distinguish badge display from private platform verification and watch for the next BIR circular as well as updated notices from Shopee, Lazada and TikTok Shop.
References:
- BIR What's New: RMC No. 113-2026 suspension notice
- BIR Revenue Memorandum Circular No. 38-2026
- Newsbytes.PH report on RMC No. 113-2026
- Shopee Help Center: Bureau of Internal Revenue Registration Seal
- TikTok Shop Academy: Display Your BIR Registration Seal Badge


