Following its memorandum asking online sellers to register, BIR Deputy Commissioner for Operations Arnel Guballa identified which digital merchants are required to register. These include:

1. e-Commerce platform providers

2. Internet retailers of consumer goods

3. Digital services that provide memberships and subscriptions

4. Digital transactions through the use of electronic platforms and media

5. Online bloggers and filmmakers earning from advertising gained from online channels

6. Ride-hailing services for food, transportation, delivery, or merchandise

Guballa adds that there are around six million digital merchants—both big and small—operating in the country. To make registration seamless, Guballa ordered more than 120 Revenue District Officers nationwide to release the Certificate of Registration (CoR) to digital merchants one or two days after submitting their application. In addition, the signed memorandum states that “submission of the application, payment, and release of the papers shall be done at the same counter reserved for senior citizens and persons with disabilities.”

The registration fee will cost Php 500 plus Php 30 documentary stamp tax. Aside from the registration, Guballa adds that only those earning Php 250,000 annually are required to pay income tax.

Source