An Act Establishing The Tax Regime Of Philippine Offshore Gaming Operators, Amending For This Purpose Sections 27, 28, 42 And 119 Of The National Internal Revenue Code Of 1997, As Amended

• Despite the fact that POGO is a growing industry in this country,  the peculiarity of the nature of its business activity creates confusion in the enforcement of our existing tax laws.  
• Hence, establishing the tax regime of POGOs and incorporating the same in the National Internal Revenue Code (NIRC) of 1997, as amended, is necessary to remove any doubt and avoid the confusion whether or not POGOs are taxable in our jurisdiction.

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