See - https://business.inquirer.net/256949/bir-clarifies-tax-status-offshore-gaming-firms
"x x x.
BIR clarifies tax status of offshore gaming firms
Philippine Daily Inquirer / 05:14 AM September 10, 2018
The Bureau of Internal Revenue has issued special rules on the registration of foreign-led Philippine offshore gaming operators (Pogo).
“Due to different attributes of a foreign corporation, there shall be a special implementation and administration with regard to the registration of Pogo licensee who is a foreign corporation,” Internal Revenue Commissioner Caesar R. Dulay said in Revenue Memorandum Circular (RMC) No. 78-2018 issued on Sept. 6.
Citing the previously issued RMC 102-2017 also concerning taxes slapped on Pogo, Dulay said that “online activity is sufficient to constitute doing business in the Philippines; thus, a foreign corporation engaged in Pogo is considered as resident foreign corporation engaged in business in the Philippines and not a nonresident foreign corporation.”
The National Internal Revenue Code or the Tax Code defines a resident foreign corporation as a foreign corporation engaged in business or trade in the country, while a nonresident foreign corporation has no business here.
The BIR earlier defined Pogo as “the offering by a licensee of Pagcor (Philippine Amusement and Gaming Corp.) of online games of chance via the internet, using a network and software or program, exclusively to offshore authorized players, excluding Filipinos abroad, who have registered and established an online gaming account with the licensee.” —BEN O. DE VERA
Read more: https://business.inquirer.net/256949/bir-clarifies-tax-status-offshore-gaming-firms#ixzz5Qsx3jqv1
