New Procedures for BIR Revises 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. 64-2020 indicating revisions on guidelines and requirements of Philippine Offshore Gaming Operator (POGO) Licensees and Service Providers in applying for BIR clearance. The compliance for BIR clearance application is substantial for POGO Licensees and Providers to secure the resumption of their operations in the Philippines.
GUIDELINES
- File the 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
- Name of the 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 for Issuance of BIR Clearance
- Must be registered with the Revenue District Office (RDO) of their location of business
- Settled the franchise tax payment with submitted proof of payments
- Remitted and paid the withholding taxes
- Secure the submission of a notarized undertaking to pay all unsettled tax dues
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 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
POGO SERVICE PROVIDERS
Conditions for Issuance of BIR Clearance
- Must be registered with the Revenue District Office (RDO) of their business location
- Submitted the 2019 Income Tax Returns (ITR) copy along with proof of payments
- Remitted and paid the withholding taxes due from January to April 2020
- Submitted a notarized undertaking to pay all unsettled tax dues
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
NOTE: Failure of POGO Licensees and Service Providers to adhere to the revised guidelines and requirements for BIR Clearance will result in denied application.
