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POGO BIR Clearance Guidelines 2020

The document outlines revised guidelines from the Bureau of Internal Revenue (BIR) for Philippine Offshore Gaming Operators (POGOs) and service providers to apply for a BIR Clearance to resume operations. To obtain clearance, POGOs and service providers must register with the BIR, pay all franchise taxes and withholding taxes from January to April 2020, and submit a notarized letter agreeing to pay any tax arrears. Required documents include tax returns, proof of payments, withholding tax remittance forms, and registration documents. Applications will be denied for incomplete documents or tax noncompliance. Service providers' applications also require their licensed POGO to comply with BIR's clearance process.

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57 views2 pages

POGO BIR Clearance Guidelines 2020

The document outlines revised guidelines from the Bureau of Internal Revenue (BIR) for Philippine Offshore Gaming Operators (POGOs) and service providers to apply for a BIR Clearance to resume operations. To obtain clearance, POGOs and service providers must register with the BIR, pay all franchise taxes and withholding taxes from January to April 2020, and submit a notarized letter agreeing to pay any tax arrears. Required documents include tax returns, proof of payments, withholding tax remittance forms, and registration documents. Applications will be denied for incomplete documents or tax noncompliance. Service providers' applications also require their licensed POGO to comply with BIR's clearance process.

Uploaded by

AceGun'ner
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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REVENUE MEMORANDUM CIRCULAR NO.

64-2020 issued on June 24, 2020 circularizes


the revised guidelines and requirements for Philippine Offshore Gaming Operator (POGO)
Licensees and Service Providers for the processing of their application for a BIR Clearance in
connection with the resumption of their operations.
An Application Letter and all required documents for the issuance of a BIR Clearance must
be filed with the BIR POGO Task Force (c/o ODCIR, Rm. 404 BIR National Office Bldg., BIR
Road, Diliman, Quezon City) or submitted via email to pogo.taskforce@bir.gov.ph. The Letter
should specify the company name, Taxpayer Identification Number (TIN), business address/es,
authorized representative and their contact details as well as the monthly regulatory fees paid to
the Philippine Amusement and Gaming Corporation (PAGCOR) in prior years.
To get a BIR Clearance, the POGO Licensee or Operator should comply with all of the
following conditions:
a. Registration with the concerned Revenue District Office (RDO) having jurisdiction
over the place of business;
b. Payment of Franchise Tax and submission of proof of payments;
c. Remittance and payment of the Withholding Taxes, if applicable; and
d. Submission of a notarized undertaking to pay tax arrears.
The following documentary requirements should also be submitted to the BIR POGO Task
Force by POGO Licensees or Operators:
a. Copy of Application for Registration of Corporations, et al. (BIR Form No. 1903) duly
received by the concerned RDO or BIR Certificate of Registration (COR), if already
registered;
b. Copies of Franchise Tax Returns (BIR Form No. 2553), together with proof of
payments;
c. Copies of Monthly Remittance Form for Income Taxes Withheld (BIR Form Nos.
1601-C and 0619-E and F), Quarterly Remittance Return of Income Taxes Withheld
(BIR Form 1601-EQ and FQ) or Payment Form (BIR Form No. 0605) for January to
April, 2020; and
d. Notarized Undertaking to pay tax arrears.
To get a BIR Clearance, the POGO Service Provider should comply with all of the
following conditions:
a. Registration with the concerned RDO having jurisdiction over the place of business;
b. Submission of copy of 2019 Income Tax Return with proof of payments;
c. Remittance and payment of Withholding Taxes due from the months of January to
April 2020; and
d. Submission of a notarized undertaking to pay all tax arrears.
The following documentary requirements should also be submitted to the BIR POGO Task
Force by POGO Service Providers:
a. Copy of BIR Application for Registration (BIR Form No. 1901 or 1903) duly received
by the concerned RDO or BIR Certificate of Registration (COR), if already registered;
b. Copy of 2019 Income Tax Return (BIR Form No. 1701 or 1702) and proof of payments;
c. Copies of Monthly Remittance Form for Income Taxes Withheld (BIR Form Nos.
1601-C and 0619-E and F), Quarterly Remittance Return of Income Taxes Withheld
(BIR Form 1601-EQ and FQ) or Payment Form (BIR Form No. 0605) for the months
of January to April 2020; and
d. Notarized Undertaking to pay tax arrears.
Failure to comply with any of the abovementioned conditions as well as submission of
falsified or fraudulent documents shall result in the denial of the issuance of a BIR Clearance for
resumption of operations.
The application of a POGO Service Provider for the issuance of a BIR Clearance shall not
be approved in case its POGO Licensee failed to comply with the BIR requirements for BIR
Clearance.

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