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RMC No. 13-2026: Circularizing Republic Act No. 12312, titled “An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as ‘An Act Taxing Philippine Offshore Gaming Operations’, and for Other Purposes”

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Summary

RMC No. 13-2026 circularizes Republic Act No. 12312, which bans and declares illegal offshore gaming operations in the Philippines and repeals Republic Act No. 11590.

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Key points

  1. Taxes remain due. POGOs, POGO gaming content providers, POGO accredited service providers, and POGO local gaming agents whose licenses are revoked under the Act stay liable for taxes, duties, regulatory fees, and other charges due up to the last day of their operations.
  2. BIR audit. Despite license revocation and closure, the BIR audits these persons or entities to determine any tax liability.
  3. Payment representative. The POGO local gaming agent continues to act as the authorized representative of the POGOs for paying taxes resulting from the BIR audit.

Who is affected

  • POGOs
  • POGO gaming content providers
  • POGO accredited service providers
  • POGO local gaming agents

Deadlines and effectivity

  • Issued: February 27, 2026
  • Liability runs up to the last day of operations

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.