The duty is on the driver to keep records of payments and etc.. grab account has the gross earnings of d driver.. on expenses grab drivers need to have legible receipts and proof..of maintenance.. petrol.. etc.. failure of such is considered no proof.. grab drivers cars are less than 5 years mostly are under warranty as such receipt arevthere with further gst by service center ... sure to tally

They will declare as personal income tax bracket like enterprise..

I heard grab hits 10k gross a month.. a year is 120k.. category 24% income tax