Yes, the Tutor Fee is subject to tax. Under the Expanded Withholding Tax rule of BIR for independent contractors, RareJob is obligated to withhold 10% as withholding tax every month. The amount will then be forwarded to BIR.
NOTE: You may qualify for a lower tax classification, provided that you meet the requirements set by BIR. Further details will be provided as you go through the application process.