Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued the following:
Revenue Memorandum Circular (RMC) No. 42-2026, dated 20 April 2026, to clarify the requirement for the submission of the Certificate of Entitlement to Tax Incentives (CETI) as a mandatory attachment to the Annual Income Tax Return (AITR) of Registered Business Enterprises (RBEs).
The RMC clarified that RMC No. 20-2026 did not amend or repeal existing requirements relating to the submission of the CETI by RBE taxpayers. The list of attachments to the AITR provided in RMC No. 20-2026 is consistent with those prescribed under RMCs No. 34-2025, 51-2024, and 44-2023. These issuances are aligned with the provisions of RMC No. 28-2022, which governs the submission of the CETI in support of the availment of income tax incentives.
Accordingly, the CETI shall continue to form part of the mandatory attachments to the AITR for RBE taxpayers availing of income tax incentives. The non-inclusion of the CETI in the illustrative list of attachments under RMC No. 20-2026 shall not be construed as a waiver or removal of this requirement.
RMC No. 38-2026, dated 29 April 2026, to implement the requirement under Section 5(H) of Revenue Regulations (RR) No. 7-2024 and Section 7 of RR No. 15-2024 on the posting of proof of registration by sellers/merchants on online websites, e-commerce or e-marketplace pages, and other platforms.
Below are the salient points of the Circular:
- The BIR shall issue a BIR Registration Seal Badge, which must be displayed on the seller’s/content creator’s/online influencer’s website, online page/platform, e-commerce shop in lieu of the BIR Certificate of Registration (COR)/ Electronic COR (eCOR).
- The BIR Registration Seal Badge shall be issued either manually or electronically via the Online Registration and Update System (ORUS), free of charge to all business taxpayers.
- The applicable Philippine Standard Industrial Classification (PSIC) or Philippine Standard Occupational Classification (PSOC) code must be registered and reflected in the taxpayer’s BIR COR/eCOR;
- Both the BIR COR/eCOR and BIR Registration Seal Badge shall contain a Quick Response (QR) Code, which can be verified online.
- Taxpayers are not required to replace their existing BIR COR/eCOR that does not contain a QR Code. However, they are encouraged to update or replace them for the purposes of securing a BIR Registration Seal Badge.
- Additional guidelines are provided to ensure the proper and consistent display of the BIR Registration Seal Badge across websites, mobile applications, online shops, and e-commerce platforms.
Here are the full texts of the issuances: RMC No. 42-2026 and RMC No. 38-2026.