18/09/2024
"We advise that E-marketplace Platforms, Online Sellers, & Content Creators should follow RR No. 15-2024 strictly, and as soon as possible. It is unfair to the retail industry or to the sector which has brick-and-mortar stores, if online businesses are not regulated and taxed in the same manner. If physical stores can be closed down through a closure order, online businesses can be closed down through a take down order" –Commissioner Romeo D. Lumagui Jr.
Sa bisa ng Revenue Regulation No. 15-2024 (RR No. 15-2024) ay nagkaroon na ng polisiya ang pagrehistro ng brick-and-mortar (pisikal) at online businesses.Ito ay para maging patas ang pag-regulate at singil ng buwis sa pagitan ng mga pisikal at online na mga negosyo.
Sa Section 8 ng RR No. 15-2024 ay nakasaad na maaaring i-suspende ang business operations sa pamamagitan ng pagbibigay ng Closure/Take Down order laban sa parehong pisikal at online na negosyo, at kahit nakasarado o tigil ang operasyon ng negosyo ay pwede pa ring magpasa ng tax evasion case ang BIR sa ilalim ng Run After Tax Evaders program.
Sa Section 11 ng RR No. 15-2024 ay nakasaad na ang mga lessors, sub-lessors ng mga commercial establishments/building/at commercial space, operator ng digital platform (kasama ang e-marketplace) ay responsable sa paninigurado na ang kanilang mga lessees ay rehistrado sa BIR. Ang hindi pagpapatupad ng requirement na ito ay magiging ‘’act of aiding or abetting in the commission of the offense.’’
"We will be monitoring digital platforms and e-marketplace platforms like Lazada, Shopee, and Tiktok to check if their online sellers and content creators have complied with their BIR registration. We will also be monitoring lessors and sub-lessors of commercial spaces like malls and buildings to check if their tenants are also compliant. Allowing lessees or online sellers/merchants to use to engage in business the premises or digital platform without BIR registration will be considered a violation of our tax laws" –Commissioner Romeo D. Lumagui Jr.
Revenue Regulation No. 15-2024: https://bit.ly/3B578WY
