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.