Senator Bam Aquino has called on the Bureau of Internal Revenue (BIR) to postpone the implementation of its Registration Seal Badge requirement or waive penalties for non-compliance until the end of 2026. The call comes amid concerns from online businesses, sellers, and content creators over the additional requirement as they face high electricity and oil prices.
Aquino made the appeal following concerns raised by some online businesses about the BIR rule requiring them to display the Registration Seal Badge by October 31, 2026, pursuant to Revenue Regulations No. 015-2024.
As chairperson of the Senate Committee on Trade, Commerce, and Entrepreneurship, Aquino said the government should consider the difficulties faced by online businesses and provide relief while concerns about the new requirement remain unresolved.
Bam Aquino Calls for BIR to Suspend Registration Seal Badge Requirement
Aquino expressed concern that online businesses, online sellers, and content creators were facing additional difficulties because of the registration requirement amid rising electricity and oil prices.
“Nahihirapan na nga ang ating mga online business, online sellers, pati na online creators, sa mataas na presyo ng kuryente at langis, tapos pahihirapan pa natin sila sa sa prosesong ito na wala namang benepisyo sa kanila. Hindi naman ito tama,” said Aquino, chairperson of the Senate Committee on Trade, Commerce, and Entrepreneurship.
Aquino called on the BIR to postpone the implementation of the Registration Seal Badge requirement or temporarily waive penalties for non-compliance until the end of the year. He said the measure would address the concerns of online businesses while they work to comply with the requirements.
“Dahil marami pa ring kalituhan at kakulangan sa paliwanag ukol sa patakarang ito, mas maganda kung ihinto muna ito o huwag munang patawan ng multa ang ating online businesses hanggang sa katapusan ng taon upang mabawasan ang kanilang alalahanin habang inaayos nila ang kanilang compliance,” he added.
The proposed postponement or penalty waiver is intended to give online businesses more time to address compliance concerns amid continuing confusion and a lack of clear explanations about the policy.
BIR Registration Requirements and Penalties for Non-Compliance
Under Revenue Regulations No. 15-2024, violations involving business registration and the display of registration documents may carry financial penalties.
These include a P1,000 fine for late voluntary registration, a P1,000 fine for failure to register a store or business name, and a P1,000 fine for each violation involving failure to display the Certificate of Registration (COR) or electronic Certificate of Registration (eCOR) at the place of business or on the relevant online platform.
The penalties cover violations related to registration and the required display of registration documents. For online businesses, the requirement involves displaying proof of registration on the relevant online platform.
Aquino’s appeal follows concerns raised by some online businesses about the Registration Seal Badge requirement and the October 31, 2026, compliance deadline. He has asked the BIR to consider postponing implementation or waiving penalties until the end of the year while affected businesses address their compliance obligations.
Aquino also urged the BIR to conduct a public consultation with online sellers and content creators. The consultation would clarify the new requirements, address concerns about the privacy and protection of personal information, and resolve other implementation issues.
“Mabuting magharap-harap ang lahat ng stakeholder upang mabigyan ng BIR ng kasagutan ang napakarami nilang tanong ukol sa panibagong requirement na ito,” he said.
Through the proposed consultation, Aquino is calling for the BIR to hear the concerns of affected stakeholders and provide answers to their questions about the registration requirement.
He emphasized that businesses have a responsibility to comply with tax regulations. However, the government must also ensure that its requirements are simple, clear, and accessible to ordinary taxpayers, particularly micro, small, and medium enterprises (MSMEs).
Aquino’s Five-Point Agenda and Support for MSMEs
Aquino’s call for relief from the Registration Seal Badge requirement is consistent with his stated priority of reducing regulatory burdens on MSMEs, artists, and content creators.
As part of his five-point agenda as chairperson of the Senate Committee on Trade, Commerce, and Entrepreneurship, Aquino aims to simplify government procedures and eliminate unnecessary requirements and processes.
The five-point agenda also focuses on expanding support for MSMEs, promoting high-growth industries, establishing a farmer and MSME support and voucher program, and developing the country’s creative economy.
Aquino has also supported measures intended to help small businesses establish and grow their operations. He authored and principally sponsored the Go Negosyo Act (Republic Act No. 10644) during his time as chairperson of the Senate Committee on Trade, Commerce, and Entrepreneurship.
The law provides MSMEs with greater access to markets and financing, training programs, and a simplified business registration process to help entrepreneurs establish and grow their businesses.
His appeal to the BIR addresses the regulatory concerns of online sellers and content creators while reflecting his stated agenda of simplifying government procedures and reducing unnecessary requirements for MSMEs.
Aquino is urging the BIR to postpone the Registration Seal Badge requirement or waive penalties for non-compliance until the end of 2026. He has also called for a public consultation to clarify the policy, address privacy concerns, and resolve implementation issues affecting online businesses and content creators.
