Taxable Services ng Social Media Influencer ayon sa BIR, kasama mga video na may gcash?

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According to Revenue Memorandum Circular (RMC) No. 97-2021, social media influencers must pay income and business taxes, either a percentage tax or a value-added tax (VAT), since they are considered self-employed individuals. This includes payments received in consideration for services, regardless of the manner or form of payment, such as affiliate marketing, co-creating product lines and promoting their own products, photo and video sales, digital courses, subscriptions, e-books, podcasts, and webinars.

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