Saying online businesses should not be burdened with additional requirements amid the energy and oil crises, Senator Bam Aquino 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 the year.
Aquino issued the call amid concerns raised by some online businesses over the BIR rule requiring them to display the badge by Oct. 31, 2026, pursuant to 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,” Aquino also said.
Under Revenue Regulations No. 15-2024, violations involving registration and the display of registration documents may carry penalties, including 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.
Aquino also urged the BIR to conduct a public consultation with online sellers and content creators to clarify the new requirements, address their concerns about the privacy and protection of their 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,” Aquino said.
Aquino emphasized that while businesses have a responsibility to comply with tax regulations, the government must also ensure that its requirements are simple, clear, and accessible to ordinary taxpayers, particularly micro, small, and medium enterprises (MSMEs).
As part of his five-point agenda as chairperson of the Senate Committee on Trade, Commerce, and Entrepreneurship, Aquino aims to reduce regulatory burdens on MSMEs, artists, and content creators by simplifying government procedures and eliminating 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.
A staunch MSME advocate, Aquino 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.