RMC No. 64-2020: Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations

Key points

1. Where to file. The Application Letter and required documents go to the BIR POGO Task Force (c/o ODCIR, Rm. 404 BIR National Office Bldg., BIR Road, Diliman, Quezon City) or by e-mail to pogo.taskforce@bir.gov.ph. The letter states the company name, TIN, business address/es, authorized representative with contact details, and the monthly regulatory fees paid to PAGCOR in prior years.
2. Conditions for POGO Licensees. The licensee must be registered with its RDO, pay Franchise Tax with proof of payment, and remit and pay withholding taxes if applicable. It must also submit a notarized undertaking to pay tax arrears.
3. Documents for POGO Licensees. These are BIR Form No. 1903 or the Certificate of Registration, Franchise Tax Returns (BIR Form No. 2553) with proof of payment, and the withholding remittance forms (BIR Form Nos. 1601-C, 0619-E and F, 1601-EQ and FQ, or 0605) for January to April 2020. The notarized undertaking is also required.
4. Conditions for POGO Service Providers. The provider must be registered with its RDO and submit its 2019 Income Tax Return with proof of payment. It must pay the withholding taxes due for January to April 2020 and submit a notarized undertaking to pay all tax arrears.
5. Documents for POGO Service Providers. These are BIR Form No. 1901 or 1903 or the Certificate of Registration, the 2019 Income Tax Return (BIR Form No. 1701 or 1702) with proof of payment, and the withholding remittance forms for January to April 2020. The notarized undertaking is also required.
6. Denial of clearance. Failing any condition, or submitting falsified or fraudulent documents, results in denial of the clearance. A Service Provider’s application is not approved if its POGO Licensee failed to meet the BIR requirements.

Who is affected

• POGO Licensees
• POGO Service Providers