BIR Issues Guidelines and Requirements on BIR Clearance Application of POGO Licensees and Service Providers
BIR Clearance Application

BIR Issues Guidelines and Requirements on BIR Clearance Application of POGO Licensees and Service Providers

The Bureau of Internal Revenue (BIR) releases Revenue Memorandum Circular (RMC) No. 46-2020 declaring the guidelines and requirements of Philippine Offshore Gaming Operator (POGO) Licensees and Service Providers to secure their application for BIR clearance, allowing resumption of operations.

 

GUIDELINES

  • Submit Application Letter and all documents to BIR POGO Task Force (pogo.taskforce.bir.gov.ph)
  • Specify the following in the letter:
    • Company Name
    • TIN
    • Business Address
    • Authorized Representative and Contact Details
    • Monthly Regulatory Fees paid to PAGCOR
  • Submit complete documentary requirements
  • Falsified or fraudulent documents shall deny the issuance of BIR Clearance

 

POGO LICENSEES OR OPERATORS

Conditions:

  • Must be registered with the Revenue District Office (RDO) of their location of business
  • Submission of Franchise Tax Quarterly Returns during 2019 and first quarter of 2020, and proof of payments
  • Remitted and paid the withholding taxes due from January to April 2020
  • Submission of a notarized undertaking to pay all unsettled tax dues from prior years
  • Failure to comply with any of the aforementioned shall deny the issuance of the BIR clearance

 

Documentary Requirements

  • Copy of the following (whichever is applicable):
    • Application for Registration of Corporations
    • BIR Certificate of Registration (if registered)
  • Copies of Franchise Tax Returns for the taxable quarters of 2019 and first quarter of 2020 with proof of payments
  • Copies of the following:
    • Monthly Remittance Form for Income Taxes Withheld
    • Quarterly Remittance Return of Income Taxes Withheld
    • Payment Form from January to April 2020
  • Submission of a notarized undertaking to pay all unsettled tax dues from prior years

 

POGO SERVICE PROVIDERS

Conditions:

  • Must be registered with the Revenue District Office (RDO) of their location of business
  • Submission of the 2019 Income Tax Returns (ITR) copy along with proof of payments
  • Remitted and paid the withholding taxes due from January to April 2020 and the 25% Final Withholding Tax (FWT) due from foreign employees
  • Submission of a notarized undertaking to pay all unsettled tax dues from prior years
  • Failure to comply with any of the aforementioned shall deny the issuance of the BIR clearance

 

Documentary Requirements

  • Copy of the following (whichever is applicable):
    • Application for Registration of Corporations
    • BIR Certificate of Registration (if registered)
  • Copy of the 2019 ITR with proof of payments
  • Copies of the following:
    • Monthly Remittance Form for Income Taxes Withheld
    • Quarterly Remittance Return of Income Taxes Withheld
    • Payment Form from January to April 2020
  • Submission of a notarized undertaking to pay all unsettled tax dues from prior years

NOTE: Failure of POGO Licensees and Service Providers to comply in securing the requirements for BIR Clearance will result in their application being denied.

BIR Clearance Application

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