REVENUE MEMORANDUM CIRCULAR NO. 64-2026 issued on June 18, 2026 provides the supplemental guidelines on the generation of Registration Seal Badge via the Online Registration and Update System (ORUS) for taxpayers with no updates on Certificate of Registration (COR) pursuant to Revenue Memorandum Circular No. 38-2026.

Said taxpayers may generate their Registration Seal Badge through the Bureau of Internal Revenue’s ORUS following the procedure below.

Step 1: Log in to ORUS.
            If not yet enrolled, create an ORUS account.

Step 2: Synchronize Registration Record.

a. Go to the Profile Page by clicking the “Profile” icon located at the
bottom of the page; and
b. Click the “Synchronize” button to update/synchronize registration
record.

Step 3: Proceed to the “Certificates and Permits” section.

Step 4: Download the latest COR with QR Code, together with the Registration Seal Badge.

The Thirty Pesos (P30.00) Documentary Stamp Tax (DST) on certificate shall be paid online via BIR’s ePayment Channels, and the taxpayer shall keep the proof of such payment. The said amount pertains to the DST imposed under Section 188 of the National Internal Revenue Code of 1997, as amended, on certificates and similar documents.

Step 5: Post the Registration Seal Badge.

The Registration Seal Badge shall be displayed on the online websites, emarketplace seller/merchant’s page, e-commerce shops, e-commerce platforms or mobile applications, including persons offering their services, such as bloggers, vloggers, content creators, etc., in lieu of the Certificate of Registration (COR) or eCOR.