{"id":9161,"date":"2025-07-29T07:54:42","date_gmt":"2025-07-29T07:54:42","guid":{"rendered":"https:\/\/autoono.sa\/?p=9161"},"modified":"2025-07-29T08:03:09","modified_gmt":"2025-07-29T08:03:09","slug":"clarifications-on-tax-treatment-of-pagcor-its-7","status":"publish","type":"post","link":"https:\/\/autoono.sa\/index.php\/2025\/07\/29\/clarifications-on-tax-treatment-of-pagcor-its-7\/","title":{"rendered":"Clarifications on tax treatment of PAGCOR, its licensees and contractees"},"content":{"rendered":"<p>The online gaming industry is highly regulated, and it is crucial to ensure ongoing compliance with Philippine laws and regulations. The license to operate online gambling granted to qualified operators shall not be assigned, shared, leased, transferred, sold or encumbered to any other party. Any gambling operator desiring to operate outside the jurisdiction of the government authority whicch issued its existrng license shall apply for a separate license with the appropriate authority. PAGCOR\u2019s Licensees\u2019 income from the operation of casinos shall be exempt from regular CIT upon payment of the 5% franchise tax since the law is clear that said exemption inures and extends to their benefits. The 5% franchise tax shall be in lieu of other direct and indirect taxes like income tax and value-added tax (VAT). In short, PAGCOR is exempted from corporate income tax (CIT), VAT, and other direct or indirect taxes.<\/p>\n<ul>\n<li>However, POGOs have again recently been attracting controversy for illegal activities conducted within their premises.<\/li>\n<li>With a booming gaming market and a supportive regulatory environment, the Philippines has become an attractive destination for investors and entrepreneurs looking to start an online gaming business.<\/li>\n<li>The exporters of commodities and services includes companies into manufacturing, processing, assembly, refinery, tourism, medical tourism, agro-industrial which contribute the highest export income of 65% to the country.<\/li>\n<li>After its establishment, PAGCOR entered into a contract with Philippine Casino Operators Corporation (PCOC) for the operation of the floating casino in the Manila Bay in 1977.<\/li>\n<li>But should the Licensees be contracted with PAGCOR in connection with the latter\u2019s gaming operations, then the sale of goods and\/or services performed with PAGCOR in relation to such gaming operations is subject to 0% VAT.<\/li>\n<\/ul>\n<h2>Understanding the Online Gaming Market in the Philippines<\/h2>\n<p>Repeal.\ufffdAll executive orders, rules and regulations and other issuances or parts thereof which are inconsistent with this Executive Order, are hereby revoked, amended, or modified accordingly. Let&#8217;s Talk Tax is a weekly newspaper column of P&amp;A Grant Thornton that aims to keep the public informed of various developments in taxation. Apart from its mandatory contributions to various agencies and entities, PAGCOR has also been undertaking major Corporate Social Responsibility projects under the leadership of its present management.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' width=\"601px\" alt=\"Philippines gaming license\" 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\"\/><\/p>\n<p>Aside from these, PAGCOR has also been tapped to provide funds for the implementation of vital laws such as the Comprehensive Dangerous Drugs Act of 2022 which is for <a href=\"https:\/\/endeavourtea.com\/\">20 deposit casino<\/a> the establishment, maintenance and operation of drug rehabilitation centers in the country, and the Sports Incentives and Benefits Act which provides monetary rewards to athletes who win in international sports competitions. Each structure has different legal and tax implications, so it is important to consult with a legal professional to determine the best option for your business. PAGCOR has released a revised regulation for POGOs known as the Internet Gaming Licensing Regulations, which have the aim of strengthening and maintaining the highest standards of integrity for POGOs.<\/p>\n<h3>Another PNP Supplier charged with tax evasion for unreported income<\/h3>\n<div style='text-align:center'><iframe width='561' height='316' src='https:\/\/www.youtube.com\/embed\/fC3FSGbugYM' frameborder='0' alt='Philippines gaming license' allowfullscreen><\/iframe><\/div>\n<p>Additionally, ensure ongoing compliance with regulations and risk management practices to establish a successful and sustainable online gaming business in the Philippines. Taguig City \u2013 Philippine Economic Zone Authority (PEZA) Director General Charito \u201cChing\u201d Plaza on Sunday emphasized that PEZA does not register online gambling as it is not part of the law governing the investment promotion agency\u2019s (IPA) mandate. However, she supports government efforts to raise income through Philippine Offshore Gaming Operators (POGOs). The Philippines presents a lucrative opportunity for entrepreneurs and investors looking to enter the online gaming industry. The Philippines offers a wealth of opportunities for those looking to start an online gaming business. Developing a comprehensive marketing strategy is crucial to attract players and build a strong brand presence in the competitive online gaming market.<\/p>\n<h3>Step 3: Obtain Necessary Licenses and Permits<\/h3>\n<p>For a PAGCOR Licensee enjoying an ITH, such income is exempt from corporate income tax, but is subject to VAT. Finally, if a PAGCOR Licensee\u2019s other related operations\/services or non-gaming operations are not covered by its registered activity, such income is subject to regular corporate income tax, VAT, and other applicable taxes. PAGCOR\u2019s income from its franchise\/gaming operations is subject to 5% franchise tax, in lieu of all taxes, including value-added tax (VAT). Conversely, income from related operations\/services or from non-gaming operations is subject to the regular corporate income tax, VAT and other applicable taxes.<\/p>\n<p>With a booming gaming market and a supportive regulatory environment, the Philippines has become an attractive destination for investors and entrepreneurs looking to start an online gaming business. \u201cWhile PEZA is the highest&nbsp;&nbsp;contributor to export income to the country through its economic zones program and its export enterprises engaged in IT\/BPO services as the biggest job&nbsp;&nbsp;provider; however, the agency does not include the registration of online gambling as it is not among those export-services provided in the PEZA law,\u201d said Plaza. With a growing gaming market, a young and tech-savvy population, and a supportive regulatory environment, the country offers a favorable climate for online gaming businesses.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The online gaming industry is highly regulated, and it is crucial to ensure ongoing compliance with Philippine laws and regulations. The license to operate online gambling granted to qualified operators shall not be assigned, shared, leased, transferred, sold or encumbered to any other party. Any gambling operator desiring to operate outside the jurisdiction of the government authority whicch issued its existrng license shall apply for a separate license with the appropriate authority. PAGCOR\u2019s Licensees\u2019 income from the operation of casinos shall be exempt from regular CIT upon payment of the 5% franchise tax since the law is clear that said exemption inures and extends to their benefits. The 5% franchise tax shall be in lieu of other direct and indirect taxes like income tax and value-added tax (VAT). In short, PAGCOR is exempted from corporate income tax (CIT), VAT, and other direct or indirect taxes. However, POGOs have again recently been attracting controversy for illegal activities conducted within their premises. With a booming gaming market and a supportive regulatory environment, the Philippines has become an attractive destination for investors and entrepreneurs looking to start an online gaming business. The exporters of commodities and services includes companies into manufacturing, processing, assembly, refinery, tourism, medical tourism, agro-industrial which contribute the highest export income of 65% to the country. After its establishment, PAGCOR entered into a contract with Philippine Casino Operators Corporation (PCOC) for the operation of the floating casino in the Manila Bay in 1977. But should the Licensees be contracted with PAGCOR in connection with the latter\u2019s gaming operations, then the sale of goods and\/or services performed with PAGCOR in relation to such gaming operations is subject to 0% VAT. Understanding the Online Gaming Market in the Philippines Repeal.\ufffdAll executive orders, rules and regulations and other issuances or parts thereof which are inconsistent with this Executive Order, are hereby revoked, amended, or modified accordingly. Let&#8217;s Talk Tax is a weekly newspaper column of P&amp;A Grant Thornton that aims to keep the public informed of various developments in taxation. Apart from its mandatory contributions to various agencies and entities, PAGCOR has also been undertaking major Corporate Social Responsibility projects under the leadership of its present management. Aside from these, PAGCOR has also been tapped to provide funds for the implementation of vital laws such as the Comprehensive Dangerous Drugs Act of 2022 which is for 20 deposit casino the establishment, maintenance and operation of drug rehabilitation centers in the country, and the Sports Incentives and Benefits Act which provides monetary rewards to athletes who win in international sports competitions. Each structure has different legal and tax implications, so it is important to consult with a legal professional to determine the best option for your business. PAGCOR has released a revised regulation for POGOs known as the Internet Gaming Licensing Regulations, which have the aim of strengthening and maintaining the highest standards of integrity for POGOs. Another PNP Supplier charged with tax evasion for unreported income Additionally, ensure ongoing compliance with regulations and risk management practices to establish a successful and sustainable online gaming business in the Philippines. Taguig City \u2013 Philippine Economic Zone Authority (PEZA) Director General Charito \u201cChing\u201d Plaza on Sunday emphasized that PEZA does not register online gambling as it is not part of the law governing the investment promotion agency\u2019s (IPA) mandate. However, she supports government efforts to raise income through Philippine Offshore Gaming Operators (POGOs). The Philippines presents a lucrative opportunity for entrepreneurs and investors looking to enter the online gaming industry. The Philippines offers a wealth of opportunities for those looking to start an online gaming business. Developing a comprehensive marketing strategy is crucial to attract players and build a strong brand presence in the competitive online gaming market. Step 3: Obtain Necessary Licenses and Permits For a PAGCOR Licensee enjoying an ITH, such income is exempt from corporate income tax, but is subject to VAT. Finally, if a PAGCOR Licensee\u2019s other related operations\/services or non-gaming operations are not covered by its registered activity, such income is subject to regular corporate income tax, VAT, and other applicable taxes. PAGCOR\u2019s income from its franchise\/gaming operations is subject to 5% franchise tax, in lieu of all taxes, including value-added tax (VAT). Conversely, income from related operations\/services or from non-gaming operations is subject to the regular corporate income tax, VAT and other applicable taxes. With a booming gaming market and a supportive regulatory environment, the Philippines has become an attractive destination for investors and entrepreneurs looking to start an online gaming business. \u201cWhile PEZA is the highest&nbsp;&nbsp;contributor to export income to the country through its economic zones program and its export enterprises engaged in IT\/BPO services as the biggest job&nbsp;&nbsp;provider; however, the agency does not include the registration of online gambling as it is not among those export-services provided in the PEZA law,\u201d said Plaza. With a growing gaming market, a young and tech-savvy population, and a supportive regulatory environment, the country offers a favorable climate for online gaming businesses.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9161","post","type-post","status-publish","format-standard","hentry","category-games"],"_links":{"self":[{"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/posts\/9161","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/comments?post=9161"}],"version-history":[{"count":1,"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/posts\/9161\/revisions"}],"predecessor-version":[{"id":9162,"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/posts\/9161\/revisions\/9162"}],"wp:attachment":[{"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/media?parent=9161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/categories?post=9161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/autoono.sa\/index.php\/wp-json\/wp\/v2\/tags?post=9161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}