MANILA – The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 38-2026, prescribing the issuance and mandatory posting of the BIR Registration Seal Badge for taxpayers engaged in online business activities. In a social media post on Tuesday, BIR said the circular covers digital economic participants, including online sellers, freelancers, professionals, vloggers, influencers,
