Queue
Queue

Legal

Platform registration information, how payments work, and business-owner compliance requirements.

This page is for platform transparency and common questions. It is not legal or tax advice. Ask your own CPA or counsel for your situation. If anything here conflicts with the Terms of Service, the Terms control.

Who operates Queue

Queue is online software operated under the individual operator’s own legal name. The operator registers with the Bureau of Internal Revenue (BIR) as a self-employed individual. Queue is not presented here as a walk-in retail storefront. Establishments that serve customers on-site remain responsible for their own Mayor’s / Business Permit and BIR registration.

Queue operator BIR registration

Queue’s BIR Certificate of Registration (Form 2303 / eCOR) — or the BIR Registration Seal Badge when issued for online posting — will be displayed here once configured by the operator. Under RR No. 15-2024 (and related BIR circulars), online businesses must make proof of registration easily accessible to the public.

How payments work

  • Pro / platform subscriptions: billed through Lemon Squeezy, which acts as Merchant of Record for those checkout purchases and issues the related receipt.
  • Reservation fees and food (peer-to-peer): paid directly to the establishment (for example GCash or Maya). Queue tracks the booking and does not process those transfers. The establishment issues the official receipt to the customer.

Business owner documents

When claiming or adding a business, Queue requires a current Mayor’s / Business Permit, BIR COR (Form 2303 / eCOR), government-issued ID, and TIN. See Terms of Service §7. More detail in the questions below.

Questions business owners ask

Common questions about operator registration, venue documents, and who invoices what.

Platform practices

  • Establishments on Queue must maintain valid local and tax registration as required by law. Queue’s operator BIR registration does not replace a venue’s Mayor’s Permit or BIR COR.
  • We do not knowingly allow unregistered merchants to keep listing. Incomplete, expired, or false documents can lead to suspension or compliance lock (RR No. 15-2024 digital-platform diligence).
  • Lemon Squeezy is Merchant of Record for listed Pro / subscription checkout. Queue is not a bank or e-money issuer and does not process peer-to-peer GCash/Maya transfers between customers and venues.
  • Refunds for reservation fees and food are handled between the customer and the establishment under the establishment’s policies, except where Lemon Squeezy’s terms apply to Pro / subscription purchases.
  • The platform operator remains responsible for filing and paying applicable national taxes on platform income under the operator’s BIR registration. Establishments remain responsible for their own tax and LGU obligations.
  • Personal data is handled under the Privacy Policy and applicable Philippine data-privacy rules. See /privacy for details.
  • Consumer complaints about food, service, or on-site experience are primarily between the customer and the establishment; Queue provides software tools under the Terms.
  • Keep establishment information, hours, and queue status accurate. Misleading listing data can lead to review or removal under the Terms.
  • Only an authorized person may claim or manage an establishment. Submit your own valid government ID and TIN matching the BIR COR.
  • Document uploads are for verification and compliance — not for public download on the venue page.
  • Optional DTI or SEC papers may help trust review for a claim; they do not replace a current Mayor’s / Business Permit or BIR COR where those are required.
  • Payment methods beyond Lemon Squeezy and peer-to-peer (for example additional gateways) appear on Queue only when enabled and documented; do not assume a method is available until it is offered in-product.
  • This page may be updated. If it conflicts with the Terms of Service, the Terms control.

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