Regarding about this new memorandum, it says that
all of the people who are conducting any business or earning online is responsible to follow the requirements in the given link below.

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2020%20RMCs/RMC%20No.%2060-2020.pdf

Anong masasabi nyo dito mga kabayan?