Internationally-licensed gaming operators in the Philippines must register with the Bureau of Internal Revenue (BIR), the agency said.

In Revenue Memorandum Circular 78-2018, Commissioner Caesar Dulay said that Philippine Offshore Gaming Operators (POGOs), which cater to gamblers outside of the Philippines, are considered resident foreign corporations “engaged in business in the Philippines,” and not nonresident foreign corporations.

“All Foreign-based and Philippine-based Operators, including those have already been issued an Offshore Gaming License by [state regulator] PAGCOR are required to register with the Bureau of Internal Revenue on or before payment of any tax due; or before or upon filing of any applicable tax return, statement or declaration as required by the Tax Code, as amended, whichever comes earlier,” the circular read, adding that operators will have to register at the Revenue District Office that has jurisdiction over them.

Specifications are given for the submission of documents, depending on the registering entity. The documents include a Philippine Securities and Exchange Commission (SEC) certificate of incorporation, mayor’s business permit, and various BIR forms.