By NG Seruela
The Bureau of Internal Revenue (BIR) reminded the social media influencers to register and pay their taxes.
In today’s (Aug. 24) Laging Handa public briefing, BIR Deputy Commissioner for Legal Group Atty. Marissa Cabreros reminded the social media influencers that they are also taxpayers following the recent issuance of revenue memorandum circular (RMC) 97-2021.
“Kamakailan lang naglabas po ang BIR ng RMC 97-2021, ito po ay reminder sa ating mga social media influencers na sila rin ho ay taxpayers. Kailangan nilang mag-register, mag-file ng Income Tax Return at magbayad nang karampatang buwis sa kanilang kinikita mula sa kanilang activity or servics sa pagiging social media influencer.”
Cabreros explained that any form of service that brings income to a person or a company must be registered in the bureau whether through online or physical activities.
“Basta lahat po ng ating mga nasa online ang means of kita – kumikita sila, binabayaran sila sa kahit anong klase ng serbisyo na ginagawa online. Ang common lang po actually is iyon nga hong nagba-vlogs, mga YouTubers na nagpu-promote ng mga produkto,” she said.
“But hindi lang po sila kasi ang tinutukoy po ng ating RMC is lahat po ng taxpayers, indibidwal at korporasyon na tumatanggap ng income in cash or in kind na ginagamit ang media site or any other platform at any activity performed on those sites and platform, basta po kumikita sila because of it, sila po ang tinutukoy natin na kailangan mag-rehistro,” she added.
Moreover, she emphasized that the influencers must register because they are “considered engaged in business.” She reiterated that the registration must be done immediately because they impose penalties for late registration as required by law.
“Once you register po sa BIR, you’re required to file and pay taxes.”
Cabreros assured that only those who earn an annual net income of more than ₱250,000 will be taxed under the Tax Reform for Acceleration and Inclusion (TRAIN) Law.
“Kung iyong annual net income ninyo po sa buong taon is hindi naman po lalagpas sa ₱250,000 – 0% po ang tax rate niyan so wala pong babayarang income tax. Kaya iyong sinasabi po noong iba na maliit lang kami, wala naman kaming gaanong kinikita pa… wala ho silang dapat ikatakot kasi kung hindi naman po lalagpas sa ₱250,000 annual net income, wala naman pong babayarang income tax,” she said.
Cabreros disclosed that they are currently identifying the social media influencers. She asked for them to voluntary register in the BIR. She warned that if the influencers will not follow the law, they will be forced to file the appropriate cases against the unregistered influencers.
“Sa batas po, marami pong pupuwedeng kaakibat na crimes na pupuwedeng maisampa ng BIR sa kanila. Una sa lahat, unlawful pursuit of business – nagnenegosyo kayo nang hindi kayo rehistrado. Pangalawa, non-issuance of official receipts – these are services po na niri-render ninyo, kailangan po may resibo kayong binibigay doon sa nagbabayad ng income sa inyo,” she said.
“Puwede rin pong tax evasion case ang aming i-file kasi nasa batas din po na presumed fraud, there is presumption of fraud kapag may under declaration ng sales of more than 30%, more so kung wala ho kayong dinideklara,” she added.
She mentioned that the criminal sanctions in accordance with the tax code includes a fine and imprisonment clause.
She highlighted the “guiding principle” is that if there is a flow of income in an activity, it must be declared in the BIR.
“Ang guiding principle po natin, basta po may kinita sa kung anumang bagay na ginawa natin, kailangan po ideklara iyan sa BIR.” -rir
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