So there I was, scrolling through my feed after training, when I saw it… “BIR requires content creators to display seal badge.” Wait, what? Me? My blog? My Instagram?

If you’re a blogger, vlogger, influencer, freelancer, or anyone who earns EVEN A LITTLEe from the internet, this one’s for you.

I went down the rabbit hole (BIR circulars, news reports, the works, so you don’t have to) and broke everything down into plain, easy language.

Here’s the short version: if you’re registered with the BIR and you earn online, you need to post a small QR-coded badge on your website or pages by October 31, 2026. It’s free (or ₱30 at most), and you can get it online.

Let’s go through it together, step by step.

What is the BIR Registration Seal Badge?

The BIR Registration Seal Badge (some people call it the e-seal) is a small digital badge with a QR code. It proves you’re a registered taxpayer.

Think of it as a “verified” blue check, but from the BIR. When someone scans the QR code, it links to the BIR’s verification system and confirms you’re legit.

It was introduced under Revenue Memorandum Circular (RMC) No. 38-2026, issued April 29, 2026. A follow-up circular, RMC No. 64-2026, made it easier to get if your registration is already up to date.

Why it’s actually a good thing: before this, online sellers and creators had to post a photo of their whole Certificate of Registration (COR). That meant your TIN and home address were out there for anyone to see (yikes). The badge replaces that. Only the badge goes online, not your COR.

Who needs to get it?

If you make money online, this is probably you. The circular covers:

• Bloggers, vloggers, and influencers (hi, that’s me)
• Live streamers and content creators on TikTok, YouTube, Facebook, Instagram
• Freelancers and virtual assistants who find clients online
• Online tutors and professionals offering services through apps or websites
• Online sellers on Shopee, Lazada, TikTok Shop, or your FB page
• Anyone earning from ad revenue, views, affiliate links, or brand sponsorships

The key word is registered.

The display rule applies to people already registered with the BIR. But if you earn online and aren’t registered yet, the BIR expects you to register first. Small sellers and part-time creators aren’t exempted.

Is there a minimum income before I need this?

This was my first question too. The answer has two parts.

For registering (and the badge): no minimum. Whether you earn ₱50 or ₱500,000 from your content, the BIR expects you to register. The badge follows your registration, not your income.

For paying income tax: yes, there’s a ₱250,000 line. If your taxable income for the year is ₱250,000 or less, you may qualify for the income tax exemption for that bracket. Above that, most creators earning under ₱3 million a year choose between two options:

Option	How it works	Best for
8% flat tax	8% of your gross income above ₱250,000. Replaces both income tax and percentage tax.	Most creators with few expenses
Graduated rates	Tax on your net income (after expenses), plus 3% percentage tax on gross sales	Creators with big expenses (gear, travel, staff)

Example: you earn ₱800,000 in a year and choose 8%. You pay 8% of ₱550,000 (₱800,000 minus ₱250,000), which is ₱44,000.

If your gross income goes above ₱3,000,000, you may need to register for VAT.

Important: earning below ₱250,000 doesn’t mean you skip filing.

You still file your returns, even if the tax due is zero.

“But how will the BIR even know I’m earning?”

There’s no single magic tool. It’s more like a bunch of paper trails that add up:

• Brands and agencies. When a registered company pays you for a sponsorship, it’s supposed to withhold tax and report the payment under your name and TIN. That’s the Form 2307 some of you have received. Those reports go straight to the BIR.
• Online platforms and e-wallets. E-marketplaces and some digital payment providers withhold 1% from what they pay sellers and report it.
• Foreign platform data. The BIR has said it can get data from foreign treaty partners to check influencer income. That matters for payouts from YouTube, Meta, or Google.
• Your own posts. Sponsored content, affiliate links, and #ad tags are public. The BIR has already looked into an initial batch of around 250 influencers under RMC 97-2021.
• The badge itself. Once registered creators start showing badges, it gets a lot easier to spot who doesn’t have one.

How to get your BIR Seal Badge, step by step

You can do this online through ORUS (the BIR’s Online Registration and Update System) or in person at your RDO. Here’s the online route.

Step 1: Make sure you’re registered. No registration, no badge. If you’re not registered yet, sign up through ORUS or at the RDO covering your home address. (Creators without a physical business address register where they live.)

Step 2: Log in to ORUS. Go to orus.bir.gov.ph and log in to your account. Forgot your password? Reset it first, this is where most people get stuck.

Step 3: Check your COR. Does it have a QR code? This decides which path you take:

• Your COR has a QR code and nothing needs updating: look for the Registration Seal Badge option on your ORUS dashboard. Review your details, confirm there are no changes, and generate the badge. No payment needed.
• Your COR has no QR code, or something needs updating: file a Correction/Change/Update of Registration in ORUS. Make sure your line of business reflects your online work. Pay the ₱30 documentary stamp tax tied to the update.

Step 4: Download your badge. Once it’s generated, download it. Save it as an image (PNG or JPG) so it’s easy to upload anywhere.

Step 5: Post it where people can see it. Upload it to your website, shop page, or business profile (details in the next section). Don’t crop out the QR code or edit the badge. It has to stay clear and readable.

Prefer doing it in person? Bring a valid ID to your RDO and ask for the Registration Seal Badge. The badge itself is free either way.

Where should I post my badge?

The rule is simple: put it where a client, brand, or buyer would look to check if you’re legit. Some easy spots:

• Your blog or website: the About page or the footer (that’s where mine is going)
• Facebook Page: in the page details or a pinned post
• Instagram or TikTok: a highlight called “BIR” or “Legit”, or your link-in-bio page
• Shopee, Lazada, TikTok Shop: the shop info or About section
• Freelance profiles: your portfolio site or media kit

Caveats and common mistakes (read this part!)

1. The deadline is October 31, 2026. It was already extended once, so don’t count on another one.
2. The badge doesn’t replace your taxes. You still need to file and pay as usual. The badge only proves you’re registered.
3. Post the badge, never your full COR. Your COR has your TIN and address. Keep it offline.
4. Don’t edit, crop, or filter the badge. The QR code has to scan.
5. The ₱30 is only for updates. If your COR already has a QR code and nothing needs changing, you shouldn’t need to pay anything.
6. Use the right registration. If you also own a business or corporation, your personal creator income may be registered separately from it. Get the badge from the registration that actually covers your online income.
7. Below ₱250k still means filing. Zero tax due isn’t the same as no returns.
8. Rules can still change. These are new circulars and details may get refined. When in doubt, ask your RDO or an accountant.

Quick FAQ

Is the BIR Seal Badge free? Yes. The badge itself is free. You only pay ₱30 documentary stamp tax if you need to update your registration first.

What’s the deadline? October 31, 2026.

I only earn a little from affiliate links. Do I still need to register? The BIR says small and part-time online earners aren’t exempted. Income tax only kicks in above ₱250,000 of taxable income, but registration and filing still apply.

Can I just post my COR instead? The badge is meant to replace posting your full COR, which protects your TIN and address.

I’m already registered. Do I need a new COR? No. Existing taxpayers don’t have to replace their COR, but they’re encouraged to update so they can get the badge and QR verification.

What if I’m not registered yet? Register first through ORUS or at the RDO covering your home address, then generate the badge.

Which circulars cover this? RMC No. 38-2026 (the main rule) and RMC No. 64-2026 (the easier path for people with no COR updates).

Final thoughts from a fellow creator

I know, taxes aren’t exactly the fun part of creating content. But getting the badge is pretty painless once you know the steps. And there’s a nice upside… brands and clients can see you’re legit at a glance, which only makes you look more professional.

So grab a coffee, log in to ORUS, and knock this out before October 31.

If this helped, share it with your creator friends (or that one friend who’s always posting affiliate links, you know who you are). Got questions? Drop them in the comments and I’ll do my best to help.

This post is for information only and isn’t tax or legal advice. I’m not an accountant, so for your own situation, check with your RDO or a tax professional.