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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PAGCOR Video Streaming Player Liaison Program: Rules and Requirements
The PAGCOR Player Liaison Program governs staff who oversee video streaming of junket tables. Learn the qualifications, duties, and approval process.
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.
RFID Poker System PAGCOR Implementing Rules: What Operators Must Follow
PAGCOR's RFID Poker System Implementing Rules and Guidelines govern how licensed poker operators may use RFID tables, from demo approval to penalties.
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.
PAGCOR Live Dealer Game Content Approval: Guidelines for Online Casinos
How PAGCOR approves live dealer game content for online casinos — game provider rules, studio accreditation, lab certification, and the 47.50% license fee.
How to Get an E-Games License in the Philippines from PAGCOR
Learn how to get an e-games license in the Philippines from PAGCOR, including the legal basis, scope, and key steps for applicants.
Mandamus and Funding for National Sports: A Clear Legal Duty
Supreme Court clarifies mandamus requirements and orders PAGCOR, PCSO to fully fund the Philippine Sports Commission under RA 6847.
Understanding the Limits of Government Audit Jurisdiction: Insights from the Pagcor Case
The Supreme Court clarifies the scope of COA audit jurisdiction over government-owned or controlled corporations and their subsidiaries.
Navigating the Limits of Government Audit Jurisdiction: Insights from the PAGCOR Case
The Supreme Court clarifies that COA's audit powers over PAGCOR are limited by its charter, excluding operating expenses from coverage.
COA Disallowances and the Limits of Audit Power Over PAGCOR Funds
The Supreme Court clarifies that COA's audit jurisdiction over PAGCOR is limited to specific funds, not all corporate expenditures.
PAGCOR Tax Exemptions: When a Casino Licensee Still Pays Income Tax
The Supreme Court clarifies that PAGCOR's tax exemptions under PD 1869 do not automatically cover licensees operating their own casinos.
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 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.
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.
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.
Casino Franchise Agreements: PAGCOR Obligations and Investment Protection
Supreme Court guidance on casino franchise agreements, PAGCOR's licensing powers, and the limits of court intervention in administrative disputes.
Mootness and Grave Abuse of Discretion in Administrative Appeals: Maglalang v. PAGCOR
Learn when a 30-day suspension is final and unappealable, and when certiorari is the proper remedy for grave abuse of discretion.
Due Process in Administrative Dismissals: Balancing Fairness and Efficiency
The Supreme Court clarifies what procedural due process truly requires in administrative dismissals, using the Vivo v. PAGCOR case as a guide.
Dismissal for Dishonesty Upheld: PAGCOR Dealers' Craps Fraud Case
Supreme Court reinstates dismissal of PAGCOR dealers for serious dishonesty in rigged craps game, clarifying administrative due process rules.
Upholding Dismissal for Dishonesty When Casino Employees Betray Public Trust
Supreme Court reinstates dismissal of PAGCOR dealers who declared void craps throws as good dice, defrauding the house.
PAGCOR's Evolving Tax Status: Navigating Exemptions and Constitutional Limits
The Supreme Court clarifies PAGCOR's tax liability under RA 9337—subject to income tax but exempt from VAT.
PAGCOR v. Fontana: Contracts Bind Government Agencies Too
Supreme Court rules PAGCOR must honor its casino MOA with Fontana, affirming that contracts bind government agencies.