Yes. Technically, you need to register with the local government and with the Bureau of Internal Revenue.
In addition to registration, you are required to issue official receipts, and file an income tax return every year, as well as pay income tax. Depending on the level of income and the type of income, you may also be required to register with the BIR’s Value Added Tax (VAT)system.
Non-registration will result in penalties. Non-payment of income tax is tax evasion. It is a crime punishable by imprisonment.
All your gross receipts will be subject to 12% VAT.
Importers, and individuals or businesses engaged in selling, exchanging, leasing of goods or properties, and rendering services, if the actual gross sales or receipts accumulate up to Php 3,000,000.00;
You can apply for official receipts when you register with the BIR.
Non-issuance of receipts is a criminal offense subject to imprisonment and penalties.
No. The Philippines and the U.S. have a tax treaty to avoid double taxation. You will just need to submit some forms to the BIR to prove that tax has already been paid on the income from YouTube.
Generally, food producers and sellers are required to register with the Food and Drug Administration of the Philippines. You may be required to obtain a license to operate.