The income that social media influencers, including vloggers, get is taxable amid arguments by some lawyers and accountants saying otherwise.

In separate interviews, Metro Manila revenue regional directors and district officers said income even from illegal sources like robbery are subject to income tax under Section 23 of the Tax Code.

"SMIs other than corporations are classified as self-employed individuals engaged in trade or business as sole proprietors and therefore income is considered business income," one regional director said.

He said, however, that SMIs can deduct the withholding taxes made by foreign tax authorities on their salaries from social media platforms.

The same official also dismissed the claim that the BIR cannot collect taxes based on a mere memorandum circular, and not on the tax law.

He explained that the circular was specifically issued to directors district officers and other concerned field officials to collect the delinquent accounts as prescribed under the Tax Code.

Supporters of social media influencers said they are not required to declare income from this source and pay taxes as the relatively new venture is not mentioned in the Tax Code.

This is in response to the memorandum issued by BIR Commissioner Caesar R. Dulay ordering a crackdown against vloggers for non-registration and non-payment of taxes.