PAGCOR Share and Audit Fee Remittance Procedures: A Guide for Gaming Operators

Operators of PAGCOR-licensed gaming venues must remit the PAGCOR Share every Monday, covering operations from Sunday to Saturday, together with an additional 10% Audit Fee computed on that share. Remittances go to designated Landbank of the Philippines accounts, and late payment triggers a 12% per annum interest penalty prorated daily. The Audit Fee applies to all games except on-site games using an electronic gaming system for locally linked gaming machines within the venue. Understanding the schedule, the correct accounts, and the documentary requirements prevents penalties and license problems.

What the PAGCOR Share and Audit Fee Are

The PAGCOR Share is the percentage of Gross Gaming Revenue (GGR) that operators remit to PAGCOR for the privilege of operating a gaming venue. Under the Regulatory Framework for the Fees and Rates on Gaming Venue Operations (Rev. No. 5), share rates vary by game offering. For example, Electronic Casino Games carry a 30% share rate, Electronic Bingo Games 25%, Traditional Bingo Games 20% beginning January 2026, and Online Poker Games 15% based on total collection.

Licensed Casinos of Integrated Resorts offering virtual or electronic games as Gaming Venue Operators remit a maximum of 22% of GGR, exclusive of the 5% Franchise Tax, subject to conditions including an investment commitment of at least US$200 Million.

On top of the PAGCOR Share, an additional 10% Audit Fee applies, computed based on the PAGCOR Share. The exception: on-site games utilizing an electronic gaming system for locally linked gaming machines operated within the gaming venue.

The Weekly Remittance Schedule

Under Article IV (Monetary Obligations) of the framework, the Operator remits the PAGCOR Share every Monday, covering the amount due based on operations from Sunday to Saturday. If the remittance day falls on a holiday or non-working day, remittance is made on the following banking or working day.

Every Sunday, the Operator submits to the Compliance Monitoring and Enforcement Department – Electronic Games (CMED-EG) and the Account Monitoring Section – Accounting Department (AMS-AD) a duly accomplished Weekly Report on Gross Gaming Revenue and PAGCOR Share, with supporting documents.

Special rules cover trading days not covered by the Weekly Report at month-end:

• Four days or more not covered by the previous weekly remittance period are remitted on the next working or banking day.
• If the last week of the month has three days or less, the last complete seven-day weekly remittance period is not reported and remitted until the month ends; the remaining days are reported with the previous week's period on the first day of the following month and remitted on the next working or banking day.

Where to Remit: PAGCOR's Designated Accounts

PAGCOR's Accounting Department no longer issues separate billings or statements of account for the Audit Fee. Instead, operators proceed with scheduled remittances to PAGCOR's Landbank of the Philippines accounts:

• Account No. 3401-3263-82 (PAGCOR Gaming Fund – Savings Account): PAGCOR Share for Electronic (eCasino) Games, Sports Betting, Online Gaming Platforms of Integrated Resorts for on-premise and online gaming operations, Online Poker Games, Specialty Games, and Electronic Bingo (eBingo) Games and Traditional Bingo Games for on-premise and online gaming operations.
• Account No. 3402-1036-70 (PAGCOR OPEX Fund): Audit Fee for all game offerings and OGPs of Integrated Resorts.

Documentary Requirements and Reporting

The Operator must submit proof of remittance: a duly accomplished GS Form No. 2, the bank-validated duplicate deposit slip if deposited directly to the PAGCOR-designated bank account, and a copy of the Official Receipt. The actual amount deposited or remitted must be indicated on the Weekly Report, subject to validation by CMED-EG and AMS-AD.

Not later than the 3rd day of the succeeding month, the Operator files a Monthly Gross Gaming Revenue Report with attachments duly signed by its authorized representative, showing the true and correct GGR and PAGCOR Share, the amount remitted, and any amount still due.

Verified underpayments due to erroneous reports are remitted on the same remittance day; underpayments verified for the month are settled not later than the 5th day of the following month. Verified overpayments are offset on the succeeding remittance period.

Penalties for Late or Incomplete Remittance

Failure to remit on time results in an interest penalty of 12% per annum on all remittances made after the prescribed schedule, prorated on a daily basis. Because the Audit Fee is remitted along with the PAGCOR Share, the same interest penalty applies to late or non-remittance of the Audit Fee.

After the lapse of the five-day grace period, a penalty is imposed as prescribed in the Regulatory Framework for Offenses and Penalties (Remote Gaming Operation). Partial or incomplete remittance within the prescribed schedule is considered a delay or default.

Common Mistakes Operators Make

• Remitting only the PAGCOR Share. The 10% Audit Fee must accompany it, except for on-site games using locally linked electronic gaming machines.
• Waiting for a separate billing for the Audit Fee. PAGCOR no longer issues separate billings or statements of account for it.
• Missing the Monday deadline. A holiday does not excuse the obligation; remittance moves to the next banking day.
• Under-reporting GGR. Acceptance of a computed share does not preclude PAGCOR from assessing a different amount after audit.
• Failing to file the Monthly Report. It is due not later than the 3rd day of the succeeding month.

Frequently asked questions

How often do gaming venue operators remit the PAGCOR Share? Every Monday, covering operations from Sunday to Saturday, unless the remittance day falls on a holiday or non-working day, in which case remittance is made on the following banking or working day.

Is the Audit Fee billed separately by PAGCOR? No. PAGCOR's Accounting Department no longer issues separate billings or statements of account for the Audit Fee. Operators remit it together with the PAGCOR Share to the designated Landbank accounts.

What happens if remittance is late? A 12% per annum interest penalty applies, prorated daily, plus a penalty after the lapse of the five-day grace period under the Regulatory Framework for Offenses and Penalties.

Practical takeaways

• Remit the PAGCOR Share and the 10% Audit Fee every Monday to PAGCOR's designated Landbank accounts.
• Use Account No. 3401-3263-82 for the PAGCOR Share and Account No. 3402-1036-70 for the Audit Fee.
• Submit the Weekly Report every Sunday to CMED-EG and AMS-AD, and the Monthly Report not later than the 3rd day of the succeeding month.
• Keep proof of remittance: GS Form No. 2, bank-validated deposit slip, and copy of the Official Receipt.
• Late or incomplete remittance triggers a 12% per annum interest penalty and possible sanctions after the five-day grace period.

Primary sources

The rules discussed above are drawn from the following PAGCOR issuances, embedded here in full for your reference.

Regulatory Framework for the Fees and Rates on Gaming Venue Operations Rev. No. 5Open in Law LibraryDownload PDF

Memorandum on the Clarification on the Remittance Procedures for PAGCOR Share and Audit FeeOpen in Law LibraryDownload PDF

This article is general information and not legal advice. For your specific situation, consult a lawyer or ask ASG Legal AI.