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Tax on Social Media Influencers and Online Content Creators in the Philippines

Social media influencers, online content creators and those earning income on social media/online platforms now has a clear directive from the Bureau of Internal Revenue regarding tax obligations. Revenue Memorandum Circular (RMC) 97-2021 talks about social media influencers and other taxable activities.

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Related Videos/Links:
RMC 97-2021 – https://tinyurl.com/rmc972021
Pure Business Income Earner – https://www.youtube.com/watch?v=EdcF5ZdOgs4
Mixed Income Earner – https://www.youtube.com/watch?v=-8ddfVc1h6A
Percentage Tax – https://www.youtube.com/watch?v=HXhc3T2nSis
Value Added Tax – https://www.youtube.com/watch?v=R4wDlRGYk1w
RMC 60-2020 – https://www.youtube.com/watch?v=UQMALIbO2OQ&t=29s

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Hashtags:
#socialmediainfluencer #tax #philippines

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Time Stamps:
00:00​ Intro
00:20 RMC 97-2021
01:19 Influencer Defined
02:​​03 Applicable Taxes
02:43 Allowed Deduction
03:23 Tax Credit
03:47 Illustrative Case
07:04 Tax Compliances
07:17 Outro

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Disclaimer:
This video is mainly for academic purposes and is not a substitute in doing your due diligence. For highly technical tax issues, you are advised to seek professional assistance or contact BIR for proper tax compliance.



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Gerard Carpizo