Revised Bad Beat Jackpot Guidelines

PAGCOR

Licensing and Regulatory Group Table Games Department

BAD BEAT JACKPOT

GUIDELINES

Rev. No.: 0 Effectivity:

BAD BEAT JACKPOT GUIDELINES Page No. Revision No. Page 1 of 12 0 PAGCOR Table Games Department Effectivity APR 2 4 2025

EXECUTIVE SUMMARY Og

The Bad Beat Jackpot Guidelines establish the regulatory framework for the operation of progressive jackpots in poker rooms across the Philippines, as governed by the Philippine Amusement and Gaming Corporation (PAGCOR). These guidelines specifically focus on Bad Beat Jackpots (BBJ), a progressive jackpot where players

can win substantial payouts when a strong hand is beaten by an even stronger hand during live poker games. The guidelines aim to ensure fair practices, player protection, and transparency in managing jackpot funds.

KEY POINTS

1. Operator Approval and Compliance 2. Jackpot Fund Management 3. Payout Mechanics

4. Jackpot Rake Collection and Display 5. Awarding and Validation Procedures

6. Cessation of Progressive Jackpots

The Bad Beat Jackpot Guidelines provide a robust regulatory structure for managing and operating poker progressive jackpots in the Philippines. These guidelines ensure that jackpot funds are properly handled, payouts are transparent, and players are protected while enhancing the overall poker experience. By following these regulations, poker room operators can offer Bad Beat Jackpots in a fair, secure, and

compliant manner under PAGCOR's oversight. The Bad Beat Jackpot Guidelines set forth herein and its succeeding revisions shall be adopted and/or implemented by all operators/proponents in their offsite and onsite poker operations.

PAGCOR BAD BEAT JACKPOT GUIDELINES Table Games Department Page No. Effectivity Revision No. Page 2 of 12 2 6 APR 2025 0

tABLe oF ContentS

GENERAL GUIDELINES

I JACKPOT RAKE GUIDELINES

III. BAD BEAT JACKPOT (BBJ) MECHANICS. 6

IV. JACKPOT PAYOUT GUIDELINES.

V. CESSATION OF PROGRESSIVE JACKPOTS . ... 10 VI. TABLE OF OFFENSES, DEMERITS, ANd PENALTIES. 11

ANNEX A - TGD-1581 IMPLEMENTATION OF POKER PROGRESSIVE

WAGERING REQUEST AND APPROVAL FORM ANNEX B - TGD-1494 POKER DAILY ACTIVE TABLE, RAKE AND JACKPOT

RAKE COLLECTION REPORT (FOR OFFSITE POKER ROOM) ANNEX C -- TGD-1623 POKER DAILY ACTIVE TABLE, RAKE AND JACKPOT

RAKE COLLECTION REPORT (FOR ONSITE POKER ROOM) ANNEX D - TGD-1500 POKER PROGRESSIVE JACKPOT AWARDING REQUEST

FORM ANNEX E - TGD-108 GAMING SITE TAX COMPLIANCE REPORT FORM ANNEX F - TGD-1540 TRANSFER/CESSATION OF POKER PROGRESSIVE

JACKPOT REQUEST AND APPROVAL FORM

PAGCOR BAD BEAT JACKPOT GUIDELINES Table Games Department Page No. Revision No. Effectivity Page 3 of 12 2 L APR 2025 0

GENERAL GUIDELINES

A. Bad Beat Jackpot is specifically offered in Texas Hold'em games only.

B. The poker operator shall seek the approval from TGD by submitting a duly

completed TGD-1581 Implementation of Poker Progressive Wagering Request and Approvai Form with attached impiementing Ruies and Guidelines (IRGs) for the operation of poker progressive jackpot containing at a minimum the following:

i. Jackpot rake guidelines ii. Jackpot mechanics (if the poker operator is planning a Bad Beat

Jackpot (BBJ) progressive jackpot offering, the BBJ guidelines set forth in these Guidelines shall be followed). iii. Jackpot payout guidelines iv. Bank account under the name of the operator and corresponding bank

certification. Said bank account shall be used solely for the progressive jackpot. v. Letter of authorization allowing PAGCOR to audit the progressive

jackpot bank account.

Note: The poker operator shall submit a copy of the updated bank statement or bank book to TGD every calendar quarter (e.g., January to March -- for submission on 2nd Monday of April, and so on).

C. Progressive jackpots that are funded by players' money shall follow the

guidelines below covering a particular jackpot, including, but not limited to, safekeeping of funds, qualifications, disqualifications, payouts, validation and payout procedure, forfeiture of funds in case of closure of poker rooms etc.

D.All funds contributed by players into the jackpots (net of 30% administrative

fee) shall be awarded when won in accordance with the posted rules.

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E. Rules governing progressive jackpots including the following shall be

conspicuously posted:

I The amount of funds to be contributed from each pot: ii. The type of hand it takes to win the jackpot (e.g., What constitutes a

"Bad Beat"); iii. How/when the current progressive jackpot rake is added to the posted

jackpot; and

iv. The amount/percentage of progressive jackpot rake allocated to

primary and secondary jackpots, if applicable.

F. Immediate sorting of the deck used shall be performed. CCTV coverage

shall be reviewed prior to awarding of prizes

G. Irregularities such as fouled deck, switched cards, unverifiable hand, etc.

will disqualify the hand for a progressive jackpot.

II. JACKPOT RAKE GUIDELINES

A. The jackpot rake is the amount collected from every eligible poker game pot

to fund the jackpot amounts and is separate from and in addition to the rake.

B. The jackpot rake is collected only once during a hand.

C. The jackpot rake from every game shall be ten percent (10%) of each

eligible poker game pot up to a maximum of ONE HUNDRED PESOS (P100.00) only. However, the operator may collect varying lower jackpoi

rake amounts (based on table blind limits) which they deem more suitable to their operations.

D. The jackpot rake shall be directly dropped into the jackpot drop box which

is positioned under the table to the left of the dealer.

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E. At least once a day, all jackpot drop boxes shall be removed and brought

directly to the count room or other secure room to be counted, recorded and verified, prior to depositing said funds to the operator's iackpot bank

account.

F. The jackpot drop box will be collected and counted individually in the same

manner as the house rake drop box.

G. After counting, the additional jackpot rake shall be added to the previous

day's amounts to reflect the current amounts.

H. The amount of the progressive jackpot shall be conspicuously displayed in

the poker room.

The seed money for the start of the jackpot shall be funded by the operator. Additional seed money may be added by the operator at its discretion subject to notification to TGD via TGD-1494 (offsite) and TGD-1623 (onsite).

J The No Flop, No Drop policy shall be enforced.

K. From the total daily jackpot rake collection:

I Thirty percent (30%) shall be retained by the operator as a jackpot

administrative fee. The applicable PAGCOR license fee rate shall apply The administrative fee shall be reflected in TGD-1494 (offsite) or TGD- 1623 (onsite) Poker Daily Active Table, Rake and Jackpot Rake Collection Report.

ii. Seventy percent (70%) shall go to the progressive bad beat jackpot

fund broken down as follows:

Reserved Jackpot Fund Main Jackpot Fund 30% 70%

The operator shall update the progressive jackpot amount after each daily

jackpot rake count. The basis for the progressive jackpot award will be the

BAD BEAT JACKPOT GUIDELINES Revision No. Page No. Page 6 of 12 0 PAGCOR Table Games Department Effectivity 2 4 APR 2625

current updated amount after adding the increments of the daily jackpot rake

collection to the previous amount posted. if the jackpot has been hit prior to

posting, the total prize will be adjusted to the updated amount.

III. BAD BEAT JACKPOT (BBJ) MECHANICS

A Qualifying hands for a Bad Beat Jackpot must be Aces Full of Tens or better

beaten by Quads or better.

B. Both the winning and losing hands must be the player's best possible

combination of five (5) cards.

C. A player's kicker must play and beat the board. There is no jackpot if the

kicker ties the board.

D. Both hole cards in each player's hand must play [both hole cards must be

part of the five (5) cards being played] and must go to a SHOWDOWN.

E. Both hole cards in each piayer's hand must be used in making the best

possible five (5)-card hand [If Four-of-a-Kind is in play, either two of the four,

or one of the four plus the kicker must be in the player's two (2) hole cards].

F.For Aces Full of Tens to quality, there must be an Ace in the player's two (2)

hole cards, meaning that, if there are three (3) Aces on the board combined with a pair in the player's two (2) hole cards, this does not constitute a Bad Beat Jackpot.

G. If there are more than two (2) hands involved in a Bad Beat Jackpot, then

the two (2) highest hands will be considered for the jackpot. The highest hand being the WINNING HAND and the second highest hand being the BAD BEAT HAND. The others will qualify to get the table share.

H. There must be a minimum of five (5) active participants dealt in at the table

to qualify for a Bad Beat Jackpot.

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A player must be dealt in and seated at the beginning of the hand to qualify to the table share.

J. The pot must be at least twenty (20) times the big blind. The house and

jackpot rakes collected by the dealer from the deal are included in the total

pot.

K. All players at the winning table shall be required to present a valid

government issued ID to be awarded a share.

L Winning the Bad Beat Jackpot may be voided due to any of the following:

I Discussion of hands during play by players I Violation of the one player to a hand rule

IV. JACKPOT PAYOUT GUIDELINES

A. Poker tables that collect the same maximum jackpot rake amount for a

particular poker room shall be awarded equal (100%) jackpot payouts for any iackpot hit.

B. However, poker rooms that collect varying jackpot rake amounts from other

tables shall award a proportionate payout based on the maximum jackpot rake amount.

For example:

Assumption: Maximum jackpot rake amount is P100.00

JACKPOT RAKE AMOUNT 100 25 50 75 100% of the main jackpot 25% of the main jackpot 50% of the main jackpot 75% of the main jackpot JACKPOT PAYOUT

PAGCOR BAD BEAT JACKPOT GUIDELINES Table Games Department Effectivity Revision No. Page No. Page 8 of 12 2 4 APR 25 0

C. The main jackpot fund will be offered as the prize for the bad beat. In case

the jackpot is hit, the whole or a percentage of the reserved jackpot fund proportionate to the jackpot payout will go up to the main jackpot fund [i.e. if the jackpot payout is only fifty percent (50%), then only fifty percent (50%) of the reserved jackpot fund shall go up to the main jackpot].

D. The total payable jackpot payout shall be divided among the following:

Losing Hand Other players dealt in Winning Hand Percentage Payout 40% 20% 40%

E. Whenever a progressive jackpot is hit, the operator shall immediately submit

to TGD the following within twenty-four (24) hours:

I TGD-1500 Poker Progressive Jackpot Awarding Request Form

with proper computation, description of the winning hole cards and board cards, the names of the persons involved in the jackpot and the

amount won by each person.

I Updated TGD-1494 (for offsite) or TGD-1623 (for onsite) up to the day

the jackpot was hit.

F. Other attachments shall be submitted by the operator not later than seven

(7) calendar days after the jackpot hit

I Photocopy of valid government issued IDs of the players; I Bank statement/ account passbook showing the current/ updated

amount of jackpot fund. CCTV coverage starting from at least five (5) deals before the jackpot hit (or from start of the game session) until card sorting where the following details may be seen and identified:

a. stub count and immediate sorting of the deck used

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b. blinds of the table

C. amount of pot

amount of jackpot rake

G. Once the Jackpot has been validated, TGD shall send the duly approved

TGD-1500 Poker Progressive Jackpot Awarding Request Form to the operator for the release of the Jackpot.

H. The following withholding tax shall be deducted from individual payouts and

to be remitted to the BIR on or before the tenth (10th) day of the following month in which the withholding was made

Classification Tax Rate Filipino citizens and Non-Resident Aliens Engaged in For Non-Resident Aliens Not Trade or Business (NRAETB) Engaged in Trade or Business (NRANETB) individual payout above P10,000.00 Twenty percent (20%) for regardless of amount Twenty-five percent (25%)

TGD shail evaluate and approve the awarding of the jackpot payout within three (3) business days from submission of complete requirements.

J Jackpot payout shall be awarded by the operator within three (3) business

days after TGD approval subject to availability of the player.

K. After awarding, the operator shall submit to TGD the following:

I. Acknowledgment receipt duly signed by the players as proof that

jackpot proceeds have been awarded -- within twenty-four (24) hours

after awarding; and

TGD-108 Gaming Site Quarterly Tax Compliance Report Form - within seven (7) days after BiR's prescribed filing/ remittance schedule of final income taxes withheld with attached BIR Form 0619-

f (Monthly Remittance Form of Final Income Taxes Withheld)

BAD BEAT JACKPOT GUIDELINES Page No. Revision No. Page 10 of 12 0 AGCO Table Games Department Effectivity 2 4 APR 223

V CESSATION OF PROGRESSIVE JACKPOTS

A. Cessation due to permanent closure of the poker room

Funds accumulated from any progressive jackpot as approved by PAGCOR shall be forfeited in favor of PAGCOR in the event of

revocation of the Gaming License of the operator who implemented such.

I Upon closure of the poker room, the balance of the BBJ bank account

shall be surrendered to PAGCOR. The BBJ funds shall be utilized for PAGCOR programs that promote responsible gaming such as therapy, seminars, and training.

B. Cessation while poker room is still operational

I Intended cessation of the above progressive jackpots shall require

notification to PAGCOR using the form below and shall the process below:

a. Part 1 of the TGD-1540 Transferl Cessation of Poker

Progressive Jackpot Request and Approval Form at leasi fourteen (14) business days prior to the intended cessation of the progressive jackpot. b. Part 2 of the TGD-1540 Transferl Cessation of Poker

Progressive Jackpot Request and Approval Form upon cessation of the progressive jackpot within two (2) business days from cessation of the progressive jackpot.

I. Cessation shall only be allowed subject to any of the following

conditions:

a. If there is another progressive jackpot available ("recipient

progressive") where the jackpot increment and reserve amount

(if applicable) will be transferred to; or

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b. Once the progressive jackpot is hit

Only the jackpot increment and reserve amount (if applicable) will be transferred to the new progressive jackpot recipient. Both the jackpot

increment and reserve amount shall be added to the progressive jackpot amount of the recipient progressive. The seed amount will be

returned to the operator provided that said jackpot amount has not yet been reset.

IN. If it is proposed that the progressive jackpot will cease once the

jackpot is hit, any reserve amount must be added to the main jackpot amount.

Players should be properly notified, at least seven (7) days in

advance, of the date of cessation and where the jackpot increment

and reserve amount (if applicable) will be transferred to in case the progressive jackpot is not won during the period leading to the

cessation date.

VI. TABLE OF OFFENSES, DEMERITS,AND PENALTIES

Unauthorized implementation of progressive jackpot Description Demerit I Points 5 Penalty P30,000 Submissioni Compliance Prescribed Remarks

Unauthorized awarding of progressive jackpot payout 5 P30,000

Late or non-submission of required BBJ documents. 5

Deviation from prescribed

dealing procedure: Failure to collect and/or drop 5

the jackpot rake

PAGCOR BAD BEAT JACKPOT GUIDELINES Table Games Department Page No. Revision No. Effectivity Page 12 of 12 24 Ak T3 0

Description Demerit Penalty Prescribed Remarks

- Failure to perform stub count Points Submission/ Compliance

and immediate sorting

Failure to maintain bank

account intended for the

progressive jackpot (i.e. discrepancies from account 5

balance and total jackpot fund

amount),

Inappropriate rake (house and jackpot) counting procedure 5

Unauthorized suspension of

progressive jackpot (including failure to resume operations 3

after the approved period of suspension)

ANNEX A

PAGCOR PROGRESSIVE WAGERING REQUEST IMPLEMENTATION OF POKER AND APPROVAL FORM Page No. Form No. Revision No. Effectivity Apr. 03, 2024 TGD -1581 Page 1 of 2 2

TGD Reference No.:

1. Use this form to reguest approval from the Table Games Department (TGD) of the Poker room's implementation SECTION A: GENERAL INSTRUCTIONS 2. 3. Type or print the needed information on the spaces provided. The Operator must provide all required information. The Operator shall submit this form to TGD at least eight (8) business days prior to the intended date of of progressive wagering and progressive jackpot/s. Failure to provide complete documents and information could result in non-processing of this request. implementation. Cut-off for submission of reguests/notifications shall be 3:oo PM SECTION B: NOTIFICATION DETAILS (TO BE FILLED OUT BY OPERATOR)

Name of Operator Poker Room Name Poker Room Location Date of Implementation

SECTION C: PROPOSED PROGRESSIVE WAGERING (TO BE FILLED OUT BY OPERATOR)

Poker Variant Name/s Progressive Wagering Name Proposed Seed Money

DESCRIPTION OF THE PROPOSED PROGRESSIVE WAGERING

(Note: Please use additional sheets if the space provided above is insufficient)

I OTHER DOCUMENTS FOR SUBMISSION

A. implementing Ruies and Guidelines for the Poker progressive wagering and progressive jackpot containing at a minimum the following:

3.Jackpot payouts 2. Jackpot mechanics 1.Jackpot rake rules 4 5. Standards for Poker progressive jackpots; and Other concerns that need to be included.

(Note: The requirements above applies to progressive wagering and jackpot other than Bad Beat Jackpot) B. Bank Certificate of the account for the exclusive use of progressive jackpot funds C. Letter of Authorization for PAGCOR to audit Bad Beat Jackpot bank account

with Poker progressive jackpot guidelines as prescribed in the Gaming Site Regulatory Manual (Poker We confirm and undertake to implement Poker progressive wagering and progressive jackpot in accordance Games).

Name : Signature

Position Title (Authorized Representative) Date

PAGCOR PROGRESSIVE WAGERING REQUEST IMPLEMENTATION OF POKER AND APPROVAL FORM Page No. Form No. Revision No. Effectivity Apr. 03, 2024 Page 2 of 2 TGD -1581 2

SECTION D:SUBMISSION INSTRUCTIONS

and/or scanned copies may be sent to the e-mail address indicated below: Once Sections B and C are completed, please submit this form to TGD along with the necessary attachments

Table Games Department clo BDCD Philippine Amusement and Gaming Corporation 8th floor, MET LIVE BUILDING Central Business Park 1-A Macapagal Boulevard cor.EDSA Extension,Pasay City 1300 Telephone: (632) 8522-1324 loc. 1865/1866 E-mail Address: poker@pagcor.ph If submission is done via e-mail, the Operator should ensure that it has been duly received and acknowledged by TGD. The Operator shall be notified via e-mail confirming receipt of this form. if no e-mail confirmation is received, the Operator should submit the hard copy directly to TGD. SECTION E: ACTION TAKEN (TO BE FILLED OUT BY TGD)

A. RETURNED/ RECEIVED DOCUMENTS

] A.1 RETURNED due to incomplete information and/or supporting documents [ A.2 RECEIVED FOR PROCESSING

By: Printed Name Position Title Signature Date

B. VERIFIED

By: Printed Name Signature

Position Title Date

C. RECOMMENDED FOR APPROVAL BY: D. APProved BY:

Table Operations Manager, TGD Head, TGD

ANNEX B

PAGCOR POKER DAILY ACTIVE TABLE, RAKE AND JACKPOT RAKE COLLECTION REPORT (FOR OFFSITE POKER ROOM) Form No. Revision No. Effectivity Page No. July 12, 2023 Page 1 of 2 TGD - 1494 3

Name of Operator Poker Room Name Poker Room Location . (please provide a complete registered name)

Date (as reflected in the license)

Table No. Opened Time Signature Dealer's Closed Time Signature Dealer's Dropbox No. Amount Rake Dropbox No. Jackpot Rake Amount

TOTALP TOtALp

JACKPOT FUND DISTRIBUTION (Fill out as applicable) Seed Money* 0 Net Jackpot Rake Amount for Distribution (Jackpot Rake x 70%) Previous Amount Jackpot Collection for the Day 0 Updated Amount

Main Jackpot (70%) 0 P 0

Total (100%) Reserve Jackpot (30%) P P P 8 8 0P

*If Seed Money was infused by the Operator

Prepared By: (Signature Over Printed Name) Poker Room Staff Certified Correct By (Signature Over Printed Name) Poker Room Supervisor

PAGCOR POKER DAILY ACTIVE TABLE,RAKE AND JACKPOT RAKE COLLECTION REPORT (FOR OFFSITE POKER ROOM) Revision No Page No. Form No. Effectivity Juiy 12, 2023 TGD - 1494 Page 2 of 2 3

Table No. TOTAL AMOUNT OF RAKE Denomination 100 500 50 25 1O Cash Game Pcs Jackpot Rake Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount

Table No. TOTAL AMOUNT OF RAKE Denomination 500 10 50 25 10 Cash Game_Jackpot Rake Pcs Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount TOTAL AMOUnt OF RAKE [Table No. Denomination 50 10 25 50 10 Cash GameJackpot Rake. Pcs Amount

Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 25 10 Cash Game Pcs Jackpot Rake Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount [Table No. TOTALAMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount

Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount TOTALAMOUNT OF RAKE Table No. Denomination 500 10 50 25 10 Cash GameJackpot Rake Pcs Amount

Table No. Denomination TOTALAMOUNT OF RAKE 500 100 25 50 10 Cash Game Jackpot Rake Pcs Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 25 50 10 Cash GameJackpot Rake Pcs Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount

Table No. Denomination TOTALAMOUNT OF RAKE Use additional sheet/s if necessary 500 100 25 50 10 Cash Game Pcs Jackpot Rake Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount Table No. TOTALAMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount

Counted By Certified Correct By

(Signature Over Printed Name) Poker Room Staff (Signature Over Printed Name) Poker Room Supervisor

ANNEX C

PAGCOR POKER DAILY ACTIVE TABLE, RAKE AND JACKPOT RAKE COLLECTION REPORT (FOR ONSITE POKER ROOM) Page No. Form No. Effectivity Revision No. Aug.14,2023 Page 1 of 2 TGD -- 1623 1

Poker Room Name Name of Operator Poker Room Location (please provide a complete registered name)

Date (as reflected in the license)

Table No. Opened Time Signature Dealer's Closed Time Signature Dealer's Dropbox No. Rake Amount Cash Game Dropbox No. Jackpot Rake Amount

total Ip total Ip

B.Jackpot Admin Fee (Jackpot Rake x 30%)P A. Cash Game Rake Amount COMPUTATION OF REMITTANCE DUE TO PAGCOR P T. PAGCOR Share (25% of Item F) P

D.Total (A+B+C) F. C. E. *Please attach Poker Tourmament Report Form (TGD - 1503) Franchise Tax (5% of D) Amount Net of Franchise Tax (D - E) Tournament Fee* P P P P 2. 25% of Franchise Tax TOTAL REMITTANCE DUE TO PAGCOR (1 + 2) (25% of item E) P P

Net Jackpot Rake Collection for Distribution (Jackpot Rake x 70%) Main Jackpot (70%) Total 100%) Reserve Jackpot (30%) Seed Money**P JACKPOT FUND DISTR!BUTION (Fill out as applicable) P P P Previous Amount P P Jackpot Collection for the Day P P S P P Updated Amount

**If Seed Money was infused by the Operator

Prepared By (Signature Over Printed Name) Operator's Staff Certified Correct By (Signature Over Printed Name) Operator's Supervisor

PAGCOR POKER DAILY ACTIVE TABLE, RAKE AND JACKPOT RAKE COLLECTION REPORT (FOR ONSITE POKER ROOM) Form No. Page No. Revision No. Effectivity Aug. 14, 2023 TGD - 1623 Page2of2 1

Table No. Denomination 50 100 50 25 10 Cash Game Pcs Jackpot Rake Amount Table No. Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount Table No. Denomination 500 100 25 50 10 Cash Game Pcs Jackpot Rake Amount

TOTAL AMOUNT OF RAKE TOTAL AMOUNT OF RAKE TOTAL AMOUNT OF RAKE Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 Cash GameJackpot Rake Pos Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 25 50 10 Cash GameJackpot Rake Pcs Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 50 25 10 ICash Game Pcs Jackpot Rake Amount

[Table No. Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount Table No. Denomination 500 100 50 25 1 Cash Game Pcs Jackpot Rake Amount. Table No. Denomination 25 500 100 50 10 Cash Game Pcs Jackpot Rake Amount

TOTALAMOUNT OF RAKE TOTAL AMOUNT OF RAKE TOTALAMOUNT OF RAKE Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 25 50 10 Cash Game Pcs Jackpot Rake Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 25 50 10 Cash Game Pcs Jackpot Rake Amount Table No. TOTAL AMOUNT OF RAKE Denomination 500 100 25 50 10 Cash GameJackpot Rake Pcs Amount

Table No. TOTALAMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount Table No. Denomination TOTAL AMOUNT OF RAKE 500 10 50 25 10 Cash Game Pcs Jackpot Rake Amount [Table No. TOTALAMOUNT OF RAKE Denomination 500 100 50 25 10 Cash Game Pcs Jackpot Rake Amount

Use additional sheet/s if necessary. Counted By (Signature Over Printed Name) Operator's Staff Certified Correct By (Signature Over Printed Name) Operator's Supervisor

Attested By (Signature Over Printed Name) PAGCOR Representative (Signature Over Printed Name) PAGCOR Representative ACKNOWLEDGEMENT RECEIPT

trading date: This acknowledges receipt of the cash amount of P representing Poker Operator's remittance for

Received By Conforme

(Signature Over Printed Name) (Signature Over Printed Name) Treasury Division Representative Operator's Representative

ANNEX D

PAGCOR POKER PROGRESSIVE JACKPOT AWARDING REQUEST FORM TGD Reference No.: Page No. Form No. Revision No. Effectivity Apr. 03, 2024 Page 1 of 3 TGD -- 1500 2

ATTACHMENTS TO PROCESS YOUR REQUEST. Whenever a progressive jackpot is hit, use this form, within twenfy-four (24) hours, to request approval from the Table Games request. Cut-off for submission of requests shall be 3:00 P.M. PLEASE ALLOW TWO (2) WORKING DAYS FROM THE SUBMISSION OF COMPLETE INFORMATION AND Department (TGD) for the release of Jackpot(s) to the qualified winning player(s). Only requests with correct and complete information will be processed. Failure to provide complete documents and information could result in the non-processing of this

Name of Operator

Poker Room Location Progressive Wagering Name Poker Room Name (please provide complete registered name) (as reflected in the license)

SECTION A: PROGRESSIVE JACKPOT(S) HIT DETAILS (TO BE PROVIDED BY OPERATOR) Date of Jackpot(s) Main Jackpot Amount Time of Jackpot(s) Reserve Jackpot Amount Amount of Jackpot to be Awarded % of Main Jackpot Hit BOARD Winning Table Jackpot Rake Amount of Pot (inclusive of rake) Table Blinds Updated Jackpot Amount after Hit: Main Jackpot Reserve Jackpot

WINNING HAND (20%) LOSING HAND (40%)

WINNING HOLE CARDS

Hand Completed: Hand Completed:

Gross Jackpot Share Net Jackpot Share Name of Winner Withholding Tax Amount * Seat No. 20%25% 20%25%

2 Gross Table Share: 3 4 5 6. T 8 TABLE SHARE (40%) 1 Remarks: Name of Player TOTAL Gross Table Share No. of Table Sharers: 20%25% 20%25% 20%25% 20%25% 20%25% 20%25% 20%25% 20%25% Withhoiding Tax Amount * Table Share Per Player: Net Table Share

* Please see Item 2 on page 2 of 3

2. A twenty percent (20%) withholding tax shall be deducted from individual shares exceeding ten thousand 3. The winning of Bad Beat Jackpot may be voided due to discussion of hands during play by players or a 5. Immediate sorting of the deck used shall be effected. 8. This also certifies that the following are attached: 9. After granting of the award, the Operator shall submit to TGD the Acknowledgement Receipt on page 3 duly 1. Jackpot payout shall be made within forty-eight (48) hours from the time the jackpot request was approved. 7. This also certifies that the CCTV coverage with the following details is submitted: 4 0 We confirm and undertake to comply with the following: Security disclaimers such as a fouled deck, switched cards, unverifiable hand, etc. will disqualify the CCTV coverage shall be reviewed by the Operator prior to paying out of Jackpot shares. pesos (P10,000). A twenty-five percent (25%) withholding tax shall be deducted from individual shares of Non-Resident Alien Not Engaged in Trade and Business (NRANETB) regardless of the amount. violation of the "one player to a hand rule". hand for a Jackpot. signed by the players as proof that Jackpot(s) has/have been given together with the BIR Form for the withholding tax as soon as available. At least five (5) deals before the hit until card sorting : Blinds of the table Bank certificate/ statement showing the current/updated amount of jackpot fund Photocopy of valid IDs of the players PAGCOR POKER PROGRESSIVE JACKPOT AWARDING REQUEST FORM Amount of pot Amount of jackpot rake Effectivity Page No. Form No. Revision No. Apr.03,2024 Stub Count Page 2 of 3 TGD - 1500 2

Name : Signature

Position Title (Authorized Representative) Date

A. RETURNED / RECEIVED DOCUMENTS SECTION C: ACTiON TAKEN SECTION B: SUBMISSION INSTRUCTIONS scanned copies may be sent to the e-mail address indicated below: by TGD. The Operator shall be notified via e-mail confirming receipt of this form. If no e-mail confirmation is received, the Operator should submit the hard copy directly to TGD. Once Section A is completed, please submit this form to TGD along with the necessary attachments and/or If submission is done via e-mail, the Operator should ensure that it has been duly received and acknowledged Macapagal Boulevard cor. EDSA Extension, Pasay City 1300 Philippine Amusement and Gaming Corporation 8th floor, MET LIVE BUILDING Central Business Park 1-A Telephone: (632) 8522-1324 loc. 1865/1866 E-mail Address: poker@pagcor.ph Table Games Department clo BDCD

A.1 RETURNED due to incorrect computation or insufficient information/documentation A.2 RECEIVED FOR PROCESSING

By: Printed Name Position Title Date Signature

B.VERIFIED

By: Printed Name Signature

Position Title Date C. RecoMMended For APProVAL BY: D. APPROVED BY:

Table Operations Manager, TGD Head,TGD

Page No. Page 3 of 3 POKER PROGRESSIVE JACKPOT Form No. TGD -1500

PAGCOR AWARDING REQUEST FORM Effectivity Revision No. Apr. 03, 2024 2

Name of Winner Withholding Tax Amount Paid Received Date

1 2 4 C

5 6.

8. 9 10 TOTAL WITHHOLDING TAX AMOUNT PAID

This is to certify that the winners have received the individual net table shares and have been deducted the applicabie withholding tax reflected in the attached BIR Form 2553.

Name Signature

(Authorized Representative) Position Title Date

RECEIVED (TO BE FILLED OUT BY TGD

By: Printed Name Position Title Signature Date

ANNEX E

PAGCOR GAMING SITE TAX COMPLIANCE REPORT FORM Page No. Effectivity Form No. Revision No. Dec. 5, 2023 Page 1 of 1 TGD-108 2

SECTION A: GENERAL INFORMATION submitted not later than the end of month following the close of the quarter reported. Use this form to report to PAGCOR the quarterly Franchise Tax Payment and Remittance of Final income Taxes Withheld as part of your compliance to the mandated regulatory requirements necessary for your operations. This form shall be SECTION B: FRANCHISE TAX PAYMENT and FINAL INCOME TAX WITHHELD DETAILS Name of Company Casino/Gaming Site Address Product Type For the Year: Casino/Gaming Site Name FOR JUNKET OPERATOR /OTHERS Quarter: REMOTE GAMING REVENUE SHARING MONTH First Second ] JUNKET OTHERS Reference No. GROSS GAMING REVENUE Third POKERROOM Fourth

FRANCHISE TAX PAID (Attached BIR Form 2553 with payment details/validation) 5% FRANCHISE DUE TOTAL QUARTERLY GROSS GAMING REVENUE 11. FOR OFFSITE POKER ROOM OPERATOR MONTH TOTAL RAKE (A) Share on Jackpot Rake Administration Fee (B) Share onTournament Entry Fee (C) TAXABLE AMOUNT (A+B+C)

TOTAL QUARTERLY TAXABLE AMOUNT 5% FRANCHISE TAX DUE FRANCHISE TAX PAYMENT (Attached BIR Form 2553 with payment detai|s/validation) 1II. FOR ONSITE POKER ROOM OPERATOR MONTH TOTAL RAKE (A) Administration Fee (B) Jackpot Rake Tournament Entry Fee (C) TAXABLE AMOUNT (A+B+C)

FRANCHISE TAX PAYMENT (Attached BIR Form 2553 with payment details/validation) 5% FRANCHISE TAX DUE (FT) Less: 25% of FT remitted to PAGCOR TOTAL QUARTERLY TAXABLE AMOUNT I FOR POKER CLUB OPERATOR / PROPONENT with TAX WITHHELD MONTH Jackpot Amount / Winnings 20% or 25% Final Withholding Tax

payment details/validation) TOTAL QUARTERLY FINAL WITHHOLDING TAX FINAL iNCOME TAX PAID (Attached BIR forms 0619F,BIR form 1601FQ with

SECTION C: ACTION TAKEN (TO BE FILLED OUT BY TGD) REMARKS: Prepared By (Signature Over Printed Name) Gaming Site Staff Certified Correct By (Signature Over Printed Name) Gaming Site Supervisor

RECEIVEDIACKNOWLEDGED

By: Printed Name Signature

Position Title Date

ANNEX F

PAGCOR TRANSFER/CESSATION OF POKER REQUEST AND APPROVAL FORM PROGRESSIVE JACKPOT Effectivity Revision No. Page No. Form No. Apr.03,2024 TGD - 1540 Page 1 of 2 4

SECTION A: GENERAL INSTRUCTIONS 2. 3. D Use this form to notify TGD of the intended cessation of Poker Progressive Jackpot operations. Please accomplish this form by providing correct and complete information. The Operator shall submit this form The Operator shall only be allowed to cease its Poker Progressive Jackpot operations when there is another progressive jackpot available, preferably catering to the same market, of which the former Progressive Jackpot amount, i.e., increment and reserve amount (if applicable) will be transferred to. Otherwise, the Operator shall have to wait until the Progressive Jackpot is hit. in this case, any reserve amount shall be added to the jackpot amount won. The main and reserve jackpot amount shall be pooled together to form one (1) jackpot amount. to: poker@pagcor.ph at least seven (7) days prior to the intended transfericessation date. Cut-off for submission of notifications shall be 3:00 PM. TGD Reference No.:

SECTION B: NOTIFICATION DETAILS

Poker Room Name Poker Room Location Name of Operator

Intended Date of Transfer/Cessation Reason for Transfer/Cessation PART 1:DETAILS OF POKER PROGRESSIVE JACKPOT Progressive Wagering Name (To be accomplished by the Operator prior to the intended cessation) Main Jackpot Amount (a+b) Linked Tables/ Poker Variants (Please specify the amount posted one day prior to date of request) Reserve Jackpot Amount Cessation Options a.Seed Amount (if any) b. Increment Cease only after the Jackpot is hit Transfer to another available Progressive Jackpot

We affirm and undertake to do the following: 2 N 3 Players shall be properly notified, at least seven (7) days in advance, of the date of cessation and where if it is proposed that the Progressive Jackpot will cease operations once the Jackpot is hit, any reserve The following are attached to this form: the incremental amount (reserve included) will be transferred to in case the jackpot is not won during the amount shall be added to the Jackpot amount won. Updated TGD-1508 period leading to the cessation date. Bank Statement Proposed Progressive Jackpot IRG (if applicable)

Name Position Title (Authorized Representative) Signature Date SECTION C: SUBMISSION INSTRUCTIONS

scanned copies may be sent to the e-mail address indicated below: Once Section B is completed, please submit this form to TGD along with the necessary attachments and/or

Philippine Amusement and Gaming Corporation 8th floor, MET LIVE BUILDING Central Business Park 1-A Macapagal Boulevard cor. EDSA Extension, Pasay City 1300 Telephone: (632) 8522-1324 loc. 1865/1866 E-mail Address: poker@pagcor.ph Table Games Department c/o BDCD

If submission is done via e-mail, the Operator should ensure that it has been duly received and acknowledged by TGD. The Operator shall be notified via e-mail confirming receipt of this form. If no e-mail confirmation is received, the Operator should submit the hard copy directly to TGD.

SECTION D: ACKNOWLEDGEMENT OF NOTIFICATION PART 1 (TO BE FILLED OUT BY TGD) A.RECEIVEDI ACKNOWLEDGED pending accomplishment and submission of Part 2 of this form By: PAGCOR Printed Name Position Title TRANSFER/CESSATION OF POKER REQUEST AND APPROVAL FORM PROGRESSIVE JACKPOT Signature Date Page No. Revision No. Effectivity Form No. Apr. 03, 2024 TGD -1540 Page 2 of 2 4

B. VERIFIED

By: Printed Name Position Title Signature Date C. RECOMMENDED FOR APPROVAL BY: D. APPROVED BY:

Table Operations Manager, TGD HeadTGD Note: Please fill out Part 2 of this form upon transfer/cessation of the Progressive Jackpot. Once accomplished, the Operator shall submit this form to TGD not later than two (2) days upon transfer/cessation of Progressive Jackpot.

PART 2: DETAILS OF POKER PROGRESSIVE JACKPOT (To be accomplished by the Operator upon cessation of the Progressive Jackpot) Linked Tables/ Poker Variants Linked Tables/ Poker Variants Main Jackpot Amount Please check the applicable box Progressive Wagering Name Current Main Jackpot Amount Current Reserve Jackpot Amount Progressive Wagering Name Date Transferred Transfer to another available Progressive Jackpot ] Cease only after the Jackpot is hit (whichever is applicable, please specify the number) (where the jackpot will be transferred to) (whichever is applicable, please specify the number) (prior to intended date of transfer) (prior to intended date of transfer)

Reserve Jackpot Amount Pooled Amount of Jackpot Funds (prior to intended date of cessation) (prior to intended date of cessation) (Main Jackpot Amount + Reserve Jackpot Amount to be posted before the start of intended implementation) *Should jackpot is hit, any remaining jackpot rake collection shall be included in the payout.

Name Position Title (Authorized Representative) Date Signature

SECTION E: ACKNOWLEDGEMENT OF NOTIFICATION PART 2 (TO BE FILLED OUT BY TGD) RECEIVEDIACKNOWLEDGED

By: Printed Name Position Title Date Signature