Legal & Tax Updates [Back to list]
The Philippines Imposes Total Ban and Criminalizes POGOs
Republic Act No. 12312, or the Anti-POGO Act of 2025, categorically bans and declares unlawful all offshore gaming operations (POGOs) in the Philippines. The law repeals the previous tax framework under RA 11590 and affirms the State’s policy to safeguard peace, order, and human rights. It provides broad definitions covering POGOs, service providers, content providers, local gaming agents, and POGO hubs to ensure full coverage of the prohibition.
The Act makes it illegal not only to operate or conduct offshore gaming, but also to act as a service or content provider, establish or maintain POGO hubs, or possess gaming equipment. It also criminalizes aiding or abetting these activities, including leasing property for POGO use, providing false identification, or registering entities meant to conceal offshore gaming operations.
All licenses previously issued by PAGCOR, special economic zones, or other agencies to POGOs and related service providers are immediately revoked, and these agencies are permanently barred from issuing new licenses. Corporations with purposes involving prohibited activities must amend their Articles of Incorporation within thirty days or risk revocation of their SEC registration.All Alien Employment Permits, visas, and work authorizations issued to POGO personnel are subject to permanent cancellation, and employing Filipino or foreign workers for offshore gaming is prohibited and may constitute trafficking under existing law. Entities whose licenses are revoked remain fully liable for all taxes, duties, and regulatory fees incurred until cessation of operations, with mandatory audits by the BIR.
