Bam Aquino Seeks BIR Badge Delay or Penalty Waiver

Quick Read

What Readers Should Know

Senator Bam Aquino has asked the BIR to postpone its Registration Seal Badge requirement or waive related non-compliance penalties until December 31, 2026. He also wants consultations on privacy and implementation concerns. The existing BIR circular allows covered taxpayers to comply by October 31 without penalties solely for non-display; Aquino’s request does not automatically change that deadline.

Key Takeaways

Aquino seeks postponement of the badge requirement or a penalty waiver until December 31, 2026.
The existing compliance deadline remains October 31, 2026, under RMC No. 99-2026.
Current penalty relief concerns violations arising solely from not displaying the badge.
Aquino wants public consultations to address privacy concerns and clarify procedures.
His appeal forms part of a broader push to simplify government requirements for MSMEs and digital entrepreneurs.

Senator Bam Aquino has urged the Bureau of Internal Revenue (BIR) to postpone its Registration Seal Badge requirement or waive penalties for non-compliance until December 31, 2026, citing concerns from online sellers, businesses and content creators.

Aquino, chairperson of the Senate Committee on Trade, Commerce, and Entrepreneurship, said additional compliance requirements could burden entrepreneurs already facing high electricity and fuel costs.

“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 said.

October 31 remains the existing compliance deadline

The BIR introduced the Registration Seal Badge through Revenue Memorandum Circular No. 38-2026 as proof of registration for businesses operating online.

Under RMC No. 99-2026, covered taxpayers have until October 31, 2026 to display the badge without penalties arising solely from its non-display. The circular reiterates registration-display requirements under Revenue Regulations Nos. 7-2024 and 15-2024.

Aquino’s appeal seeks further relief. His statement does not itself extend the deadline or establish a year-end penalty waiver.

RR No. 15-2024 lists compromise penalties for specific registration violations. These include ₱1,000 for voluntary late registration, ₱1,000 per unregistered business or store name, and ₱1,000 for each violation involving failure to post the Certificate of Registration or electronic Certificate of Registration, assessed per business or store name.

Consultation sought over privacy and implementation

Aquino also called for a public consultation involving the BIR, online sellers and content creators. He said the discussion should clarify compliance procedures, address concerns about personal information and resolve 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.

The senator acknowledged that businesses must comply with tax regulations. However, he said government procedures should be clear, simple and accessible, particularly for micro, small and medium enterprises.

Simpler procedures for small businesses

Reducing regulatory burdens on MSMEs, artists and content creators forms part of Aquino’s five-point committee agenda. His priorities also include expanding business support, developing high-growth industries, establishing a farmer and MSME support and voucher program, and strengthening the creative economy.

Aquino previously authored and principally sponsored the Go Negosyo Act, or Republic Act No. 10644, which supports entrepreneurs through business assistance, training and access to markets and financing.

Reader Questions

Frequently Asked Questions

What is Aquino asking the BIR to do?

Postpone the Registration Seal Badge requirement or waive related non-compliance penalties until December 31, 2026.

What is the existing compliance deadline?

October 31, 2026, under Revenue Memorandum Circular No. 99-2026.

Has the year-end waiver been approved?

No official approval was identified as of October 25, 2026. Aquino’s appeal is a request, not an approved extension or waiver.

What does the current penalty relief cover?

Penalties arising solely from non-display of the badge during the extended compliance period. It does not provide a general waiver of other tax obligations.

Why is Aquino requesting a consultation?

To clarify requirements, address concerns about personal information and resolve implementation difficulties raised by online businesses and creators.