Just recently, the Bureau of Internal Revenue (BIR) has released a list of online merchants that are required to register with the agency. Revenue Memorandum Circular 60-2020 requires digital earners, particularly those earning from advertisements via online channels, to register.
Digital merchants required to register, include the following:
- e-Commerce platform providers
- Internet retailers of consumer goods
- Digital service, membership and subscription
- Digital transaction through the use electronic platforms and media
- Online blogging, film makers earning from advertising gained from their online channels
- Ride-hailing services for food, transportation, delivery, or merchandise.