This has always been a topic in the legal section. But I understans why as tax is kinda complicated when it comes to Bitcoin or cryptocurrency earnings from different activities.

Anyway, here in the Philippines investments are filed under income tax that is filed and settled once in a year. It is the same with the tax of business owners, real estate agents, investors and traders of stocks and the freelance professionals who practices theie profession.

Although the income of all these people are taxable to income tax, including Bitcoin earners, a lot are not filing or some are just making up numbers for the sake of just filing. This is because it is kinda on honesty basis. And with Bitcoin being transacted anonymously, it is more hard for the government to know who should be filing. And so, a lot do not bother filing.