BIR has issued the RR No. 15-2024 to prescribe policies and guidelines in the mandatory registration of persons engaged in business, including brick-and-mortar stores and online trade or business pursuant to Section 236(A) of the Tax Code and Republic Act No. 11967 or the Internet Transactions Act of 2023.

Every person subject to any internal revenue tax shall register with the BIR:

  1. Within 10 days from date of employment; or
  2. On or before the commencement of business; or
  3. Before payment of any tax due; or
  4. Upon filing of a return, statement or declaration as required under the Tax Code

This RR shall cover all persons, whether natural or juridical, who are engaged in the following trade or business in the Philippines:

  1. Sale and/or lease of goods and services through brick-and-mortar stores;
  2. E-commerce or online businesses, whether formal or informal, including, but not limited to sale, procurement, or availment of physical or digital goods (including virtual items in online games), digital financial services, entertainment services, travel services, transport and delivery services, and educational services, social commerce, on-demand labor and repair services, and property and space rentals;
  3. Operation of digital platforms, including e-marketplace platforms;
  4. Sale and/or lease of goods and services through digital platforms;
  5. Digital content creation and streaming that are income generating including, but not limited to, online advertising, blogging/vlogging, subscription or commission;
  6. E-retailing of goods and services;
  7. Sale of creative or professional services, on-demand or freelance services or digital services supplied over the internet; and
  8. Other forms of businesses other than those mentioned above which are conducted online.

The above are required to adhere to the guidelines specified in RR No. 15-2024, on the registration as well as for posting of Certificate of Registration and proof of registration on Online Websites, e-Commerce or e-Marketplace Seller/Merchant’s Page and other platforms.  Failure to register shall subject such person to administrative and criminal liability sanctions.