REVENUE MEMORANDUM CIRCULAR NO. 13-2026 issued on February 27, 2026 circularizes Republic Act (RA) No. 12312 titled “An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as ‘An Act Taxing Philippine Offshore Gaming Operations’, and for Other Purposes”.

All POGOs, POGO gaming content providers, POGO accredited service providers, and POGO local gaming agents whose licenses have been revoked under this Act shall continue to be liable for all taxes, duties, regulatory fees, and all other charges up to the last day of their operations, which are due and payable to the government arising from or in connection to their operations.

Notwithstanding the revocation of license and closure of operations, the Bureau of Internal Revenue (BIR) shall audit the aforementioned persons or entities in order to determine any tax liability.

The POGO local gaming agent shall continue to act as the authorized representative of the POGOs for the payment of taxes resulting from the BIR audit.