List of internet gaming licensees and its addresses

The BIR said the registration of offshore gaming operators with the BIR shall be done with the agency’s regional district office having jurisdiction over the place where the head office and/or branch of the POGO hub is located. WHEREAS, RA No. 9728 created the Authonty of the Freeport Area of Bataan (AFAB) to manage and operate the Freeport Area of Bataan , and authorized it t o operate on its own , either directly or through a license to other tourism-related activities, including games, amusements, recreational and sports facilities, subject to the approval and supervision of the PAGCOR. For VAT purposes, however, the exemption extends only to those individuals or entities that have contracted with PAGCOR; hence, PAGCOR Contractees and not Licensees. As such, the Licensees’ revenues from gaming operations, involving sale of goods and/or services in the course of trade or business, are generally subject to VAT. But should the Licensees be contracted with PAGCOR in connection with the latter’s gaming operations, then the sale of goods and/or services performed with PAGCOR in relation to such gaming operations is subject to 0% VAT. By following the step-by-step guide provided in this article, you can navigate the process of starting an online gaming business in the Philippines and tap into the exciting potential of this market.

Step 5: Market Your Business

Repeal.�All executive orders, rules and regulations and other issuances or parts thereof which are inconsistent with this Executive Order, are hereby gcash casino revoked, amended, or modified accordingly. Let’s Talk Tax is a weekly newspaper column of P&A Grant Thornton that aims to keep the public informed of various developments in taxation. Apart from its mandatory contributions to various agencies and entities, PAGCOR has also been undertaking major Corporate Social Responsibility projects under the leadership of its present management.

Philippines gaming license

PAGCOR tax treatment

Significant provisions require that licensees must have a capital of P100 million, of which P25 million must be paid up. As the troubled industry generates news that ranges from controversial at best to illegal at worst, it would be good to know more about POGOs and how they affect us. The main regulatory bodies for the industry are PAGCOR and the Cagayan Economic Zone Authority (CEZA).

Conversely, income from related operations/services or from non-gaming operations is subject to the regular corporate income tax, VAT and other applicable taxes. PAGCOR’s Contractees’ revenue derived from their contract with PAGCOR in connection with the latter’s gaming operations shall be exempt from regular CIT upon payment of the 5% franchise tax. However, for VAT purposes, the goods they provided to and/or services they performed for PAGCOR in relation to such gaming operations are subject to 0% VAT.

Then, under Presidential Decree 1869, decreed in 1983, it was mandated to act as the sole government corporation conducting and establishing gaming pools and casinos in the country.
On the other hand, income from other related operations/services or from non-gaming operations pertains to income from the operation of necessary and related services, shows and entertainment.
Currently, there are two main types of offshore gaming licensees in the Philippines.
They allowed us to join the task force because we are asking data from Immigration and DOLE on the list of these foreign nationals,” BIR Deputy Commissioner Arnel Guballa said during a recent Department of Finance (DOF) Executive Committee (ExeCom) meeting.
“PEZA has proven its contributions not only to export income and massive employment it created, but also to the social progress it contributes for the host local government units where ecozones and export companies are located,” she said.

Moreover, in the 2022 RMC, PAGCOR’s tax exemption extends only to those that have contracted with PAGCOR in connection with PAGCOR’s gaming operations. This effectively excluded PAGCOR Licensees, resulting in their revenue from gaming operations being considered subject to VAT. This is contrary to a 2021 SC decision that affirmed that the tax exemption under Section 13(2)(b) of Presidential Decree No. 1869 (or the PAGCOR Charter) extends to both Contractees and Licensees of PAGCOR. Following the hierarchy of laws, the 2022 RMC should have followed the 2021 SC decision. Currently, there are two main types of offshore gaming licensees in the Philippines. Foreign-based POGO Licensees must have an appointed Local Agent which has to be PAGCOR-accredited.