Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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GLDD-Enrolled Suppliers: How PAGCOR Enrolls Gaming Equipment Suppliers
A GLDD-enrolled supplier is a supplier PAGCOR has cleared to sell gaming equipment in the Philippines. Here is how enrollment works under the Suppliers Regulatory Manual.
Permit to Possess Gaming Equipment in the Philippines: PAGCOR Application Steps
How to get a PAGCOR Permit to Possess gaming equipment in the Philippines: requirements, the PhP1,000,000 fee, renewal, and site transfer rules.
PAGCOR Gaming Showroom Establishment: Accreditation Rules for Enrolled Suppliers
How enrolled suppliers establish a PAGCOR gaming showroom: enrollment, operator accreditation, documentary requirements, distance rules, and the Supplier Showroom Permit.
PAGCOR License Requirements in the Philippines: A Step-by-Step Guide
Learn the PAGCOR license requirements in the Philippines, the application process, and what gaming operators must know under the PAGCOR Charter.
Philippine Gaming Industry Statistics: What PAGCOR Data Shows (2023–2025)
Philippine gaming industry statistics from PAGCOR data show total gross gaming revenues of PHP 396.14 billion in 2025, up from PHP 372.33 billion in 2024.
PAGCOR-Approved Electronic Games: How the EGLD List Works
The PAGCOR-approved electronic games EGLD list is maintained by the Electronic Gaming Licensing Department and posted on PAGCOR's regulatory page.
Gaming Affiliate Accreditation with PAGCOR: Framework and Support Service Providers
Learn how to secure PAGCOR gaming affiliate accreditation — who must apply, the documentary requirements, fees, and the step-by-step application process.
PAGCOR Responsible Gaming Code of Practice: Requirements for Licensed Operators
The PAGCOR Responsible Gaming Code of Practice sets minimum standards for licensed operators, covering access limits, staff training, exclusion, and penalties.
PAGCOR Share and Audit Fee Remittance Procedures: A Guide for Gaming Operators
Understand PAGCOR share and audit fee remittance procedures, including weekly schedules, bank accounts, penalties, and common compliance mistakes.
PAGCOR Fees and Rates on Gaming Venue Operations: A Guide for Operators
Understand PAGCOR fees and rates on gaming venue operations, from license processing fees and performance cash deposits to PAGCOR Share on gross gaming revenue.
PAGCOR Probity Checking Framework: Requirements, Levels, and Who Gets Screened
The PAGCOR Probity Checking Framework requires fit-and-proper screening of gaming applicants, licensees, and key officers at three risk-based levels.
PAGCOR Security Seal Verification Online: What It Means and Why It Matters
Learn what PAGCOR security seal verification online involves, why the seal matters for gaming sites, and how PAGCOR's regulatory framework protects players.
Jurisdictional Boundaries Defining Regulatory Authority Over Gaming Operations in Economic Zones
Supreme Court clarifies limits of judicial courtesy, territorial jurisdiction, and regulatory authority over gaming operations in economic zones.
Offshore Gaming Taxation: The Supreme Court on Philippine Tax Authority Limits
The Supreme Court upheld the constitutionality of taxing Philippine Offshore Gaming Operators, clarifying the limits of Philippine tax authority over POGOs.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869
The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.