Philippine Senator Bam Aquino has urged the Bureau of Internal Revenue to suspend the BIR badge rule for online businesses ahead of the October 31, 2026 compliance deadline, or waive noncompliance fines through the end of the year. His appeal seeks relief for online sellers and content creators facing what he described as rising electricity and fuel costs alongside unclear compliance procedures.
Key Takeaways
- Aquino requested either suspension of the badge requirement or a waiver of fines through end-2026.
- The cited registration penalties include a ₱1,000 charge per violation for failing to display required registration credentials.
- He also sought in-person consultations on compliance steps, platform integration and personal-data safeguards.
Table of Contents
- BIR badge rule faces a request for relief
- Display requirements and privacy questions
- Simpler compliance remains the policy goal
- Conclusion
BIR badge rule faces a request for relief
Aquino, chairman of the Senate Committee on Trade, Commerce and Entrepreneurship, challenged the approaching deadline under Revenue Regulations 15-2024 and Revenue Memorandum Circular 99-2026. He said additional administrative demands would burden micro, small and medium enterprises already struggling with energy costs.
“Given the persistent confusion and the lack of clear explanations regarding this policy, it would be best to suspend it,” Aquino said, adding that the bureau should at least refrain from imposing fines until year-end while businesses work toward compliance.
The distinction matters for merchants: suspending the requirement would pause the obligation, while waiving fines would provide penalty relief without necessarily removing it. Aquino’s request is not itself a BIR decision to change the deadline or enforcement.
| Item | Details |
|---|---|
| Late voluntary registration | ₱1,000 administrative compromise penalty. |
| Failure to register a store or business name | ₱1,000 administrative compromise penalty. |
| Failure to display registration credentials | ₱1,000 per violation for failing to display the Certificate of Registration or official Registration Seal Badge on relevant platforms. |
Display requirements and privacy questions
The BIR introduced the digital Registration Seal Badge through Revenue Memorandum Circular 38-2026 as a replacement for full online document disclosures. The requirement concerns registration credentials displayed on relevant marketplace storefronts and digital platforms.
Aquino said sellers remain confused about how to comply, how the badge works across platforms and what safeguards protect their personal information. He called for in-person consultations involving online sellers, social media merchants and digital content creators so the bureau could address those questions directly.
The registration-related administrative compromise penalties cited under Revenue Regulations 15-2024 cover several separate failures, rather than only the new digital badge.
Simpler compliance remains the policy goal
Aquino acknowledged that businesses have a legal responsibility to comply with tax laws, but argued that procedures should remain simple, clear and accessible. The Ease of Paying Taxes Act establishes a policy of encouraging easier compliance at the lowest possible cost and use of resources.
That statutory objective provides background for his appeal; it does not establish an exemption from the badge requirement or confirm any extension of the October deadline.
Conclusion
The next point to watch is whether the BIR formally changes the October 31, 2026 deadline or grants penalty relief. Aquino’s appeal alone does not alter the compliance timetable.
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