Senator Aquino asks BIR to suspend online sellers' registration badge requirement

Senator Bam Aquino has urged the Bureau of Internal Revenue (BIR) to defer the implementation the Registration Seal Badge for online businesses and to suspend penalties for its violations until the end of 2026, citing the financial pressures brought about by rising electricity and oil prices.

His appeal comes as online sellers and content creators raise concerns over the new requirement, which directs them to display the registration badge by October 31 under Revenue Regulations No. 015-2024.

“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.

“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.

Under Revenue Regulations No. 15-2024, violations related to business registration and the display of registration documents may result in fines. These include P1,000 penalties for late voluntary registration, failure to register a store or business name, and each violation involving the failure to display a Certificate of Registration (COR) or electronic Certificate of Registration (eCOR) at a business location or on the relevant online platform.

Aquino also called on the BIR to hold public consultations with online sellers and content creators to explain the policy, address concerns over the privacy and protection of personal information, and resolve other issues surrounding its implementation.

“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.

While acknowledging the obligation of businesses to comply with tax laws, Aquino stressed that government regulations should be straightforward and accessible, especially for micro, small, and medium enterprises (MSMEs).

Reducing bureaucratic hurdles for MSMEs, artists, and content creators is among the priorities in Aquino's five-point agenda as trade committee chair.

Aquino's other goals include expanding assistance for MSMEs, supporting high-growth industries, establishing a farmer and MSME support and voucher program, and developing the country's creative economy.

Aquino has previously championed legislation supporting small businesses. As chairperson of the same Senate committee, he authored and principally sponsored the Go Negosyo Act, or Republic Act No. 10644.

The law seeks to help MSMEs establish and expand their operations by improving access to markets, financing, and training, while simplifying business registration procedures.