How should UBER drivers comply with BIR?

Short answer: UBER drivers should, unfortunately, go through the same tax requirements under the tax code - i.e. Register, File, Pay.

Kim Henares said the BIR might soon come out with a regulation covering drivers of Uber vehicles and other TNCs, “if needed.” The feisty BIR chief reminded Uber and TNCs that all business enterprises have tax dues that must be paid correctly.

“Like any business, they are covered by the laws of taxation of entities engaged in business—from registration to issuance of receipts, to filing and payment of taxes,” she pointed out. “They are engaged in the provision of services and are covered by all the provisions of the Tax Code for business engaged in the provision of services,” Henares added.