In the March 2021, Google notified YouTube Partners (monetized YouTubers) that as soon as in June 2021 it can start taxing even creators outside US.
Google may start withholding taxes even for non-US YouTube creators. Here is what you can read on Google's support page.
Google may begin withholding U.S. taxes on earnings you generate from viewers in the U.S. as early as June 2021. Please submit your U.S. tax info in AdSense as soon as possible. If your tax info isn’t provided by May 31, 2021, Google may be required to deduct up to 24% of your total earnings worldwide. If you’re a creator in the U.S., you may have already submitted your tax info. Check your tax info in your AdSense account to be sure.
In other words, if you ignore this notification, and don't submit a tax info document - even if you are not based in US - you may see additional taxation for your YouTube channel.