Summary

RMC No. 78-2018 provides guidelines on the registration of Philippine Offshore Gaming Operators (POGO) and their accredited service providers.

Who must register. All Foreign-based and Philippine-based Operators, including those already issued an Offshore Gaming License by PAGCOR, must register with the BIR. Registration is due on or before commencement of business, before payment of any tax due, or before or upon filing of any applicable return, statement or declaration, whichever comes earlier.
Commencement of business. It is reckoned from the day the first sale transaction occurred, or within thirty (30) calendar days from issuance of the Mayor’s Permit/Professional Tax Receipt or SEC Certificate of Registration, whichever is earlier.
Change of address. If a POGO Licensee transfers its registered address, the Licensee or its Local Gaming Agent informs the RDO where it is registered by filing the prescribed BIR Form with the complete new address.
Existing licensees. They register with the RDO having jurisdiction over the Head Office, branch or POGO Hub. Requirements are BIR Form No. 1903, Articles of Incorporation or Partnership or foreign Certificate of Incorporation, proof of payment of registration fee, BIR Form No. 1906, a sample of Principal Receipts/Invoices, and a Special Power of Attorney and ID if there is an authorized representative.
Books of Accounts. They must be registered within thirty (30) days from the date of registration.

Registration on or before commencement of business, before payment of tax, or before or upon filing of a return, whichever is earliest
Books of Accounts registered within thirty (30) days from the date of registration

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

RMC No. 78-2018: Provides guidelines on the registration of Philippine Offshore Gaming Operators and its accredited service providers