Registration of business conducted through digital means

The community quarantines brought about by the coronavirus disease 2019 (Covid-19) pandemic pushed many to use electronic or online platforms, like Facebook, Viber and Instagram, to continue their businesses or start new ones.

However, there was some resistance when the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 60-2020. This circular reminded all those doing business and earning income in any manner or form, specifically those making transactions through electronic platforms and other digital means, to secure tax identification numbers (TIN) and obtain or update their BIR certificates of registration (COR).