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No dedicated schedule, no special rate — disposal gains join graduated income to 35% or capital treatment by facts, while staking, mining, and NFT events each find their own line.",[17,21,22],{},"Payment use doubles the analysis. Spending coins on taxable supplies triggers 12% VAT on the underlying sale for registered sellers plus income tax on the coin disposal, which makes consumption cash-outs the most expensive exit. Exchange trading stays on the income track, remittance corridors follow the same rules, and peso valuations anchor every event.",[17,24,25],{},"BSP-licensed venues generate the records that support positions, April 15 closes the individual year, and examiner access to bank and platform data keeps estimates honest. Value in pesos per event, separate receipt income from disposal gains, and never assume the absence of a crypto form means absence of crypto tax.",[17,27,28],{},"BSP licensing divides venues into recognised and informal. Licensed exchange records support positions that P2P screenshots cannot, with examiner expectations calibrated accordingly. Prefer licensed venues for material activity, keep transaction histories exportable, and treat informal-channel evidence as supplementary rather than primary.",[17,30,31],{},"Play-to-earn and NFT mechanics multiply taxable events. Game rewards, breeding fees, marketplace sales, and royalty streams each need peso valuation and classification. 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