Bam Aquino Seeks Relief for Online Sellers as BIR Badge Deadline Approaches

With online entrepreneurs already facing rising operating expenses, Senator Bam Aquino is urging the Bureau of Internal Revenue (BIR) to give digital businesses more time to comply with its Registration Seal Badge requirement, warning that additional regulatory obligations could place unnecessary pressure on small enterprises.

Aquino has asked the tax agency to defer implementation of the requirement or temporarily suspend penalties for non-compliance until December 31, 2026.

The appeal comes ahead of the October 31 deadline for online businesses to display the required badge under Revenue Regulations No. 15-2024.

Protecting Small Businesses from Additional Costs

As chairperson of the Senate Committee on Trade, Commerce, and Entrepreneurship, Aquino emphasized that online sellers, digital entrepreneurs, and content creators are already struggling with higher electricity and fuel prices.

He questioned the timing of the additional requirement, particularly when many small businesses are working to maintain profitability amid rising costs.

According to Aquino, imposing another compliance obligation without sufficiently explaining its benefits could create more difficulties for entrepreneurs who depend on online platforms for their livelihood.

He stressed that the government should prioritize measures that help businesses survive and expand rather than introduce procedures that may complicate their daily operations.

Calls for Clearer Guidelines and Public Consultation

Beyond requesting an extension, Aquino urged the BIR to organize consultations involving online merchants, content creators, and other stakeholders.

He said these discussions would allow affected businesses to better understand the registration requirements, raise questions about implementation, and address concerns regarding the privacy and protection of personal information.

The senator noted that confusion surrounding the policy makes it important for the government to provide clearer instructions before enforcing penalties.

Under Revenue Regulations No. 15-2024, certain registration-related violations may result in fines of ₱1,000, including failure to register a business or store name and failure to display the required Certificate of Registration or electronic Certificate of Registration.

Aquino believes that temporarily waiving penalties would provide businesses with an opportunity to complete the necessary procedures without facing immediate financial consequences.

Advancing a Business-Friendly Environment

Aquino’s appeal forms part of his broader legislative agenda to simplify government processes and reduce regulatory barriers affecting micro, small, and medium enterprises (MSMEs).

His five-point agenda includes strengthening support for small businesses, encouraging high-growth industries, developing the creative economy, and expanding assistance programs for farmers and entrepreneurs.

Aquino previously authored and principally sponsored the Go Negosyo Act, or Republic Act No. 10644, which established mechanisms to improve MSME access to financing, markets, training, and business development services.

While acknowledging that businesses must fulfill their tax obligations, Aquino maintained that compliance should be practical, understandable, and accessible.

For thousands of Filipinos earning a living through online selling and digital content creation, his proposal highlights a continuing challenge: balancing government regulation with the need to protect entrepreneurship and sustain economic opportunities.

The BIR’s response to the proposed postponement or penalty suspension remains an important development for businesses preparing to meet the October 31 deadline.