Sinabi ng Bureau of Internal Revenue (BIR) na sinimulan na nilang silipin ang binabayarang buwis ng 250 social media influencers na itinuturing nilang "top earners."

Batay sa BIR report kay Finance Secretary Carlos Dominguez III,  sinabi ng Department of Finance (DOF) nitong Miyerkules, na nagpalabas na ang Letters of Authority (LOAs) para imbestigahan ang paunang 250 social media influencers na may pinakamalalaking kita.

Itinuturing ng BIR na "self-employed individuals or persons engaged in trade or business as sole proprietors" ang mga social media influencer na kumikita sa kanilang mga ipinopost sa digital media, ayon sa DOF.

Dahil dito, ikinukonsidera ng BIR na kita ang perang natatanggap nila na dapat buwisan sa ilalim ng BIR’s Revenue Memorandum Circular  (RMC) No. 97-2021 na inilabas noong August 16.

“We encourage them to register, and then we have the profiling of over 250 personalities. We will do the investigation so that they would pay the necessary corresponding tax on their earnings,” pahayag ni BIR Deputy Commissioner Arnel Guballa sa report kay Dominguez.

Sa ilalim ng Under RMC 97-2021, nakasaad na ang mga social media influencer ay dapat magbayad ng income tax at percentage tax o, kung pupuwede, ang value-added tax (VAT), na itinatakda sa National Internal Revenue Code (NIRC) at iba pang umiiral na batas.

Sa naturang Circular, tinutukoy ang social media influencer na kumikita sa mga sumusunod:

  • You Tube Partner Program
  • sponsored social and blog posts
  • display advertising
  • becoming a brand representative/ambassador
  • affiliate marketing
  • co-creating product lines
  • promoting own products
  • photo and video sales
  • digital courses, subscriptions, e-books
  • podcasts and webinars

Idinagdag sa circular na dapat ideklara rin ng social media influencers na kita ang libreng produkto na natatanggap nila kapalit ng pag-promote nito para malaman ang halaga.

Kasama sa listahan ng kita ang itinuturing na royalties mula sa ibang bansa, kasama ang bayad sa ilalim ng YouTube Partner Program.

“It must be emphasized that the BIR also has the power to obtain information from foreign tax authorities pursuant to the Exchange of Information (EOI) provision of the relevant tax treaties. The BIR has the means to verify their income as it is clothed with a special power to obtain information from its treaty partners. The BIR may safely rely on the data provided by its treaty partners to establish the influencer's tax liability,” nakasaad sa RMC 97-2021.

“The social media influencers are, therefore, advised to voluntary and truthfully declare their income and pay their corresponding taxes without waiting for a formal investigation to be conducted by the BIR to avoid being liable for tax evasion and for the civil penalty of fifty percent (50 percent) of the tax or of the deficiency tax,” patuloy nito. — FRJ, GMA News