REVENUE MEMORANDUM CIRCULAR (RMC) No. 13-2026
For the official information and guidance of all internal revenue officials, employees and concerned parties on the implementation of RA No. 12312, known as “An Act Banning and Declaring Illegal Offshore Gaming Operations” or the “Anti-POGO Act of 2025”, which repealed RA No. 11590, known as “An Act Taxing Philippine Offshore Gaming Operations (POGO), and for other Purposes” signed on October 23, 2025, this Circular is formally issued.
All internal revenue concerned parties are hereby mandated to ensure the widest possible public dissemination of this Circular.
The Anti- POGO Act of 2025 prohibits offshore gaming operations in the Philippines with a repealing clause on RA 11590, which previously imposed taxes on such operations.
For detailed information on the POGO ban in the Philippines, please refer to Annex A of this issuance.
Annex A – https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2013-2026%20Annex%20A.pdf