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.
