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RMC No. 46-2020: Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operations

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Summary

RMC No. 46-2020 sets the guidelines and requirements for POGO Licensees and Service Providers applying for a BIR Clearance to resume operations.

Key points

  1. Application letter. The letter goes by e-mail to the BIR POGO Task Force at pogo.taskforce@bir.gov.ph. It 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 Revenue District Office (RDO) and submit 2019 and First Quarter 2020 Franchise Tax Quarterly returns with proof of payment. It must also pay the withholding taxes due for January to April 2020 and submit a notarized undertaking to pay all prior-year 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), 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 also pay the withholding taxes for January to April 2020, including the 25% Final Withholding Tax due from foreign employees, and submit the notarized undertaking.
  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

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.