With the increasing number of online sellers mainly on Facebook, to compensate the loss of income due to pandemic, the timing of the release of this BIR memo gained a lot of negative comments from people, some stating that this ruthless BIR has no mercy even to those small businesses who are just earning a very small amount just to get through this pandemic.

But what really is the logic behind this memorandum, the BIR registration, and taxation, in general? Do online sellers earning a very small amount still need to pay taxes?