Regulatory Framework for the Fees and Rates on Gaming Venue Operations Rev. No. 5

PAGCOR

I-Gaming Licensing and Regulation Group Electronic Gaming Licensing Department

REGULATORY FRAMEWORK

FOR THE FEES AND RATES

ON GAMING VENUE

OPERATIONS

Revision No.: 5

Effectivity: o 8 JAN '2026

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PAGCOR ELECTRONIC GAMING LICENSING DEPARTMENT Effectivity JAN 9 9 2825

EXECUTIVE SUMMARY

This framework shall govern the compliance of the Applicant-Operator with the

reguired regulatory fees being imposed by PAGCOR relative to the application for

establishment and operation of a gaming venue, including renewal, and amendment

of Gaming License due to transferor relocation of gaming venue or due to change in

operator. This shalllikewise cover the prescribed rates of income sharesof PAGCOR

as percentages of the Gross Gaming Revenue (GGR) per game offering as well as the posting of Performance Cash Deposits (PCD) by gaming venue operators prior to commencement of gaming operations.

Regulatory Fees, paid to PAGCOR pursuant to its application, are nonrefundable

except for PCD,which shall be refunded,net of outstanding obligations to PAGCOR.

upon closure of the gaming venue.

By virtue of the foregoing, the provisions stated herein are laid down as the Regulatory Framework for the Fees and Rates on Gaming Venue Operations for its

application for establishment and operation of gaming venues.

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TABLE OF CONTENTS

PAGE

GENERAL PROVISIONS

A LICENSE PROCESSING FEES

I PERFORMANCE CASH DEPOSIT 6

N. MONETARY OBLIGATIONS 11

V. MISCELLANEOUS PROVISIONS. 18

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I. GENERAL PROVISIONS

1. Regulatory Fees are mandatory fees imposed by PAGCOR on prospective

applicants and/or operators for the privilege to establish and operate a gaming venue, including an adjunct remote/online play, through the issuance of a Gaming Licen se.

2 Operator refers to the entity duly licensed by PAGCOR to conduct gaming

activity through theuse of the gaming technologyand game offering as provided by a particular Gaming System Administrator (GSA).

By default, an Operator may offer and operate multiple game offerings and/or

multiple brands simultaneously in its gaming venue and any exclusivity contract between an Operator and a GSA shall not be recognized and shall not bind

PAGCOR whatsoever. Operators are hereby cautioned to exercise utmost

discretion in entering into exclusivity contracts.

3. Gaming License (GL) is the instrument issued by PAGCOR to the qualified

Operator for the establishment and operation of a gaming venue hosting various

game offerings and access to accredited gaming platforms whether on-site

betting or online gaming. A GL is a mere privilege granted by PAGCOR for the conduct of gaming within the Philippine territory. Being a mere privilege, a GL

may be with drawn anytime by PAGCOR with or without cause.

4 Game Offering refers to the conduct of any gaming operations regulated and

sanctioned by PAGCOR, i.e., electronic casino games,electronic bingo games,

traditional bingo games, sports betting, specialty games, online poker games or any suite of games that may be allowed by PAGCOR in the future.

Issuance of GL for the above-mentioned game offerings shall be given independently and separately. In other words, separate licenses shall be granted

to the gaming venue operator for each game offering

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5. Brand refers to the gaming service and/or suite of games offered by an

accredited GSA duly recognized and approved by PAGCOR for the

corresponding game offering under which the former was accredited for

The Operator that wishes to add or remove a specificbrand offered in its gaming

venue may request for addition of, or conversion to a new brand. On the other hand, removal of the existing brand may be requested if the Operator wishes to

cease the operations of a current brand.

6. Gross Gaming Revenue (GGR) is equal to total Gross Bets less Payouts to

players, where payout shall be the total amount paid to players.

7. This regulatory framework shall be fully complied by the Applicant/Operator

together with the documentary requirements for each application as provided in applicable regulatory frameworks.

I LICENSE PROCESSING FEES

1. License Processing Fees must be paid to PAGCOR upon receipt of the advice

from the Electronic Gaming Licensing Department (EGLD)

2. Type of License Processing Fees:

a Application Fee

shall be paid to PAGCOR in compliance with the application

requirements for new GL or its amendment due to change in

operator b Inspection Fee

shall be paid to PAGCOR in compliance with the applicaton

reguirements for transfer /relocation of gaming venue

C. Renewal Fee

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shall be paid to PAGCOR in compliance with the application requirements for renewal of GL.

d Re-printing Fee

- shall be paid to PAGCOR as compliance with the requirements for

re-printing of GL

e. Extension Fee

shall be paid to extend the grace period to comply with the

application requirements. It can be on month-to-month or on a per day basis.

3. The Applicantshall submit a copy of the Official Receipt (O.R.) to EGLD for the

payment of the applicable fees.

4. Table of Fees and its corresponding GL term validity:

Type of Fees Amount (PhP) Validity Term

Inspection Fee 50,000.00 Unexpired term of the existing GL

Application Fee for:

1. Traditional Bingo Games 300,000.00 3 years 2.Electronic Bingo Games 300,000.00 3 years 3.Electronic Casino Games 300,000.00 3 years 4.Sports Betting 200,000.00 2 years 5.Specialty Games 200,000.00 2 years 6. Numeric Games 200,000.00 2 years

Online Poker Games 200,000.00 2 years

Renewal Fee 200.000.00 2 years Re-printing Fee 20,000.00 Unexpired term of the existing GL

Extension Fee 1,000.00 per Not applicable

day of extension

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W. PERFORMANCE CASH DEPOSIT

1. The Performance Cash Deposit(PCD) is a monetary requirement / deposit paid

by the Operator in advance as PAGcOR's measure of security against the

Operator's possible non-compliance with its financial obligations and the

penalties imposed, if any.

2. Every Operator shall be required to post a PCD for each game offering it

operates in its gaming venue in the amount as prescribed in this framework.

3. The Operator shall submit a duly accomplished EG Form No. 2 and supporting

payment documents to PAGCOR-Fund Management Department (FMD) for

issuance of O.R. and proper recording.

4.PCD amounts per game offering:

Game Offering Amount (PhP)

1. Traditional Bingo Games 500,000.00

2.Electronic Bingo Games 1,000,000.00

3. Electronic Casino Games 500,000.00

4. Sports Betting 200,000.00

5. Specialty Games 100,000.00

6. Numeric Games 200,000.00

7. Online Poker Games 200,000.00

5. The Operator shall submit a copy of the O.R. to EGLD as proof of payment of

applicable fees.

6. PCD posted to PAGCOR is not assignable / transferrable except for

transfer/relocation of gaming venue location wherein the PcD posted for the

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former gamingvenue shall be transferred to the new transferlocation which shall be evaluated by the EGLD prior to adjustment or updating of records by the

Accounting Department (AD). 7. The following guidelines shall apply to posting of the PCD:

a For new gaming venues, posting shall be done prior to commencement

of operation.

b For change in Operator of an existing gaming venue, posting of PCD by

the new Operator shall be done after the receipt of notice of approval of application for GL amendment. Upon receipt of proof of payment of PCD, the EGLD shall then issue a Notice to Assume Management to

the new Operator.

C For transfer/relocation of gamingvenue location, the PCD posted by the

Operator at its existing venue shall be transferred to its approved transfer venue location upon commencement of operations of the new

gaming venue.

8. The Operator shall always maintain the PCD with PAGCOR. Should any

deductions be made from the PcD by virtue of any obligations, i.e., remittance

of PAGCOR share or penalties for offenses committed, the Operator shall

restore the deposit at its originallevelwithin thirty (30) calendar days from receipt

of notice.

For purposes thereof, the EGLD or AD must duly inform the Operator on the details and amounts to be deducted from its PCD prior to offsetting.

Offsetting of any outstanding obligations against the PCD must be coursed

through the EGLD.

9. Whenever the PCD is increased by PAGCOR, the Operator shall update the

deposit at the required PCD amount within thirty (30) calendar days from receipt

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of the EGLD's notice to update the PCD. For PCD posting procedure, refer to Iitems Ill.3 and il.5 above.

10.Failure to restore or update the PCD within theprescribed period shall cause the

imposition of penalties. Failure to restore or update the PcD at the amount

prescribed for more than a total of six (6) months shall be ground for revocation

of the GL.

11.Restoration or update of the PCD shall be reguired for the renewal of the GL

12.In the eventthat PAGCORdecreases the prescribed PCD resultingin an excess

in the amount of the reguired PCD:

a. The Operator may request any of the following:

i.Refund of the amountin excess of the required PCD (refer to Items

13.b and 13.c for the applicable regulations); ii. Application of the amount in excess of the required PCD to the

prescribed PCD of another approved gaming venue or game offering of the Operator; and/or iii. Application of the amount in excess of the required PCD as

payment for GL renewal fee of the Operator's gaming venue;

b. The Operator shall be required to submit the following:

i. Board Resolution signifying the Operator's intent in Item 12.a

above and the assignment/appointment of the authorized

representative to transact/sign documents relative thereof; and,

ii. Original copy of corresponding O.R. issued by PAGCOR for the

paid PCD. iii. In the event of loss of the original O.R., the operator shall submit

to the EGLD original notarized affidavit of loss, along with the Board Resolution attesting the same. Subsequently, the EGLD

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will issue a memorandum to FMD, supported by the aforesaid

documents and a photocopy of the O.R., if available, requesting

confirmation/verification that the subject has been issued by FMD

for the payment of PCD.

The EGLD shall evaluate the documents and facilitate the preparation

of the PCD Schedule. The same shall be forwarded to the AD and/or FMD for the updating of records and issuan ce of new O.R., if applicable.

13.Upon closure of the gaming venue, revocation of gaming licenses, or change in

operator, the Operator shall undertake the required post-operational activities

prior to the refund of the PCD.

a. The Operator shall be required to submit the following:

i. Duly accomplished Application for Refund of Performance Cash

Deposit (EG Form No. 40) ii. Board Resolution signifying the request for refund of PCD and the

assignment/appointment of the authorized representative to transact/sign documents relative thereof; iii.Original copy of corresponding O.R. issued by PAGCOR for the

PCD.If the same is not available,an Affidavit of Loss and a Board

Resolution attesting the same shall be presented.

iv. Closing Inventory List of Gaming Equipment and Paraphernalia

Form (EG Form No. 37) v. Transfer of Gaming Equipment Notification Form (EG Form No.

13) Vi. Notarized Notice of Removal of all related digital assets from all

terminals

Vii. Notarized Notice of Removal of PAGCOR signages,stickers and

marketing collaterals

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viii. Notarized sworn affidavit stating that the arrears with the

Operator's stakeholders of the gaming venue (i.e. rent, utilities,

salaries of employees) have been paid. ix. Copy of latest General Information Sheet (GIS)

X Original copy of GL.

b The EGLD shall evaluate and initiate the preparation of the PCD

Schedule. The same shallbe forwarded to the AD for the determination

of outstanding obligations and computation/verification of the final amount for refund.

For refund of the amount in excess of the prescribed PCD due to

decrease in the required PCD, the determination of outstanding obligations shall not apply provided that the gaming venue is still operational and with valid GL. A certification issued by the EGLD shall be attached to the PCD Schedule certifying the same.

C. Upon compliance of the Operator with the submission of documentary

requirements, post-operational activities, and the final amount for

refund has been verified, the EGLD shallrecommend to the PAGCOR's Board of Directors the refund of the Operator's PCD, net of any outstanding obligations to PAGCOR. Outstanding obligations if any shall be offset against its PCD prior to refund.

14.Refund of PCDs shall be processed subject to the following guidelines and

conditions:

a. The PCD shall be sufficient to cover all arrears due to PAGCOR, e.g.

unpaid PAGCOR share,penalties and demerits;

b. All arrears with PAGCOR and even the stakeholders of the gaming

venues (i.e., rent, utilities, salaries of employees) have been paid; and

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The PCD shall be refunded atleast sixty (60) business days after receipt

of the complete supporting documentary reguirements, whereafter this

period shall serve as a grace period for any claimant to move against the remaining PcD, if any.

15. The Operator shall be advised of the availability of the refund of PCD

16.The PCD shall be refunded subject to the guidelines on post-operational

activities and submission of complete documentary reguirements.

IV. MONETARY OBLIGATIONS

1. As PAGCOR Share, Operators shall remit to PAGCOR the following

percentages from the Gross Gaming Revenue (GGR)forboth on-site and online

gaming platforms:

Game Offerings Share Rate PAGCOR Billing Period

25.00% November 2025 Traditional Bingo Games 20.00% January 2026 onwards

Electronic Bingo Games 25.00% November 2025 onwards

Electronic Casino Games 30.00% November 2025 onwards

Betting Sports Virtual Sports Live Sports 30.00% 15.00% November 2025 onwards

Specialty Games Live-streamed Games 15.00% November 2025 onwards

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Game Offerings Share Rate PAGCOR Billing Period

RNG -based Games 30.00% November 2025 onwards

Numeric Live-streamed Games 15.00% November 2025 onwards

Games RNG -based Games 30.00% November 2025 onwards

Online Poker Games* 15.00% November 2025 onwards

Note: * PAGCOR Share shall be based on total collection (gross rake

collection, tournament entry fees,jackpot rake administrative fees)

2. As PAGCOR Share, the Licensed Casinos of Integrated Resorts (IR) offering

virtual or electronicgames as a GamingVenue Operator shall remit to PAGcOR

the maximum percentage rate of twenty-two percent (22.00%) of the Gross

Gaming Revenue (GGR) exclusive of the five (5.00%) Franchise Tax and

subject to an additional ten (10.00%) based on the PAGCOR Share as an Audit

Fee for both on-site and online gaming platforms for the billingperiod November

2025 onwards.

The reduced rate of maximum of 22.00% shall be granted subject to the

following conditions met by the IR Licensee:

a. An investment commitment of at least Two Hundred Million US

Dollars (US$200 Million).

b. The IR Licenseeas a Gaming Venue Operator must provide its own

electronic gaming system (EGS), online gaming platform (OGP) and games, and must be an accredited GSA. The IR Licensee may

opt to contract with other accredited GSA to provide its EGS/OGP

only if the electronic games would be offered under the gaming

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brand of the IR Licensee

This rate shall apply to the operations of electronic casino games and RNG. based games; otherwise, PAGCOR Share rates shall be pegged at the rates as prescribed above.

Unless specified or approved by the EGLD, the Gross Gaming Revenue (GGR)

for each game offering shall be computed as follows:

a. On-site Traditional Bingo Games

Less: Total Payout Gross Sales XXX XXX

Gross Gaming Revenue XXX

b. On-site Electronic Bingo Games and Electronic Casino Games

operated in gaming machines

Gross Collection XXX

Less: Total Payout XXX

Gross Gaming Revenue

C. Other On-site Games and Online Games (Electronic Casino Games,

Electronic Bingo Games and Traditional Bingo Games, Sports Betting,

Specialty Games, Numeric Games, Other Games)

Gross Bets XXX

Less: (a) Payouts (excluding actual progressive jackpot payouts) XXX

(b) Percentage of Gross Bets of progressive games

(allocated for increment) XXX Percentage of Gross Bets of progressive games

(allocated for seed money), or XXX (c) Seed Amount of progressive jackpots hit or won for

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Seed money without allocation from Gross Bets XXX Gross Gaming Revenue XXX

d Other On-site games and Online games with a fixed commission or

percentage of total Gross Bets (Sports Betting, Specialty Games, Numeric Games, Online Poker Games, Other Games).

3. Remittance of PAGCOR Share computed from the above rates shall still be

subject to an additional ten percent(10.00%) auditfee, computed based on the PAGCOR Share for all games except for on-site games utilizing an electronic

gaming system for locally linked gaming machines (operated within the gaming

venue).

4. The Operator shall remit the PAGCOR Share every Monday, to cover the

amount due based on the result of operations from Sunday to Saturday. If the

remittance day falls on a holiday or non-working day, remittance shall be done on the following banking/working day. The Operator shall submit to the

Compliance Monitoring and Enforcement Department - Electronic Games

(CMED-EG) and the Account Monitoring Section -- Accounting Department (AMS-AD) every Sunday the duly accomplished Weekly Report on Gross

Gaming Revenue and PAGCOR Share ("Weekly Report") along with the

corresponding supporting documents.

Trading days not covered by the Weekly Report by the end of the month shall be

reported and remitted in accordance with the following:

Four (4) days or more not covered by the previous Weekly Remittance Period shall be remitted to the next working / banking day.

b If the last week of the month has three (3) days or less:

I The last complete (7 days) weekly remittance period shall not be

reported and remitted until the month ends.

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I. Remaining days of the month shall be reported along with the

previous week's remittance period on the first day of the following month and to be remitted on the next working/banking day.

5.Amounts due to PAGCOR shall be remitted to PAGCOR-FMD designated bank

account/s.

6. The Operator shall comply with the submission of documentary requirements

as proof of remittance such as duly accomplished Gs Form No. 2, bank

validated duplicate deposit slip of the amount due to PAGCOR if deposited directly to the PAGCOR-designated bank account and copy of the O.R. In

addition, the Operator shall indicate the actual amount deposited or remitted to

PAGCOR on the Weekly Report, subject to the validation of CMED-EG and/or

AMS-AD.

7. Operator's Computation of PAGCOR Share:

a Acceptance by PAGCOR of the computed PAGCOR share of the

Operator does not preclude PAGCOR from assessing the Operator a

different amount should its audit and verification lead to such a

conclusion.

b. Verified underpayments due to erroneous reports and incorrect

payments to PAGCOR shall be remitted on the same remittance day.

Verified underpayment for the month shall be settled not later than the 5th day of the following month while underpayments verified after the reconciliation shall be offset on the following remittance period.

C. Verified over payments due to erroneous reports and incorrect

payments to PAGCOR shall be offset on the succeeding remittance

period.

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8. The Operator shall file with PAGCOR notlater than the 3rd day of the succeeding

month a Monthly Gross Gaming Revenue Report ("Monthly Report") along with the corresponding attachments duly signed by the Operator's authorized

representative showing in detail the true and correct amount of GGR and

PAGCOR Share for the month, the amount remitted for the month, and the

amount of PAGCOR Share still due to PAGCOR,if any.Any adjustments for

the month shall already be reflected in the Monthly Report.

9. The offsetting of negative PAGCOR Share, shall be subject to the following

guidelines:

a The offsetting of negative PAGCOR Share shall apply only to each

gaming venue and shall not whatsoever affect the PAGCOR Share of

other gaming venues under a particular GSA.

b. The offsetting of negative PAGCOR Share from positive PAGCOR

Share from on-site and online operations shall not be allowed.

C The Operator shall offset any negative PAGCOR Share on the next

remittance period. Any remaining negative balances shall be applied on

the succeeding remittance period/s until the negative amount is fully

recovered.

d In the eventof a negative MonthiyGGR, total amountfor offsetting shall

be equivalent to the total amount remitted for the month. Offsetting of

negative balances shall be done on the first remittance period of the

following month. Any over offsetting of negative PAGCOR Share for the

month due to erroneousreports and incorrect payments shall be settled not later than the 5th day of the following month.

10. Failureof the Operator to remit the amountdue to PAGCOR on time shall result

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in interest penalty of twelve (12.00%) per annum on all remittances made after

the prescribed remittance schedule up to the time of payment, prorated on a

daily basis.

In addition to the imposition of the interest charge, any delay or default in the remittance of said amount, after the lapse of five (5)-day grace period shall result

to imposition of penalty as prescribed in the Regulatory Framework for Offenses

and Penalties.

11. Partial or incomplete remittance of the total amount due within the prescribed

remittance schedule shall be considered a delay or default in the remittance of

said amount.

12. The Operators' concerns or appeals on imposed penalties which are related to

remittance of amounts due to PAGCOR shall be directed to the CMED-EG and

AMS-AD for evaluation, resolution, or proper disposition.

13. The Operator shall dutifully settle all its tax obligation/s resulting from the

operation of its gaming venue.

14. The Operator, in coordination and with assistance from its contracted GsAs

shall make and maintain complete, accurate and legible records of all

transactions pertaining to its operations and the applicable taxes thereon.

15. The Operator shall, whenever requested by PAGCOR to do so:

2 Produce to PAGCOR all record pertaining to its operations and permit

the examination of such records, the taking of extracts from them and

making copies of them; and,

b. Furnish PAGCOR all such information as PAGCOR may require in

connection with any such records.

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16. The Operator's financial records and reports shall be subject at all reasonable

times for inspection or the conduct of a compliance examination by authorized representative(s) of PAGCOR. Said books and records shall be available on

demand. Specific records for inspection and compliance examination include

but are not limited to the following:

a Reports on Sales, GGR, PAGCOR Share, Prize Payouts, taxes (if any)

and other supporting documents related to the operations.

b. All records pertinent to the inspection and compliance examination.

C. All records required to be prepared and kept by the Operator shall be

retained for a period of at least six (6) years or such longer period as may be required by law. Tickets printed by electronic gaming machines or electronic bingo

machines, such as ticket-in/ticket-out (TITO) tickets, shall be retained for a period of at least two (2) months after redeemed.

17. Any failure or refusal of the Operator to permit inspection of such records.

accounts, and reports in accordance with the provisions of this framework shall

result to imposition by PAGCOR of sanction.

V. MISCELLANEOUS PROVISIONS

1. Regulatory Fees paid to PAGCOR must be submitted to PAGCOR-FMD, copy

furnish the EGLD, together with the duly accomplished EG Form No. 2 or the Payment Processing Request Form for issuance of O.R. and proper recording.

2.The Applicant/Operator must secure an O.R. from PAGCOR-FMD, as proof of

its payment of the RegulatoryFees. A copy of which shall be submitted to EGLD

as its proof of compliance with the application requirements.

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3. PAGcOR may increase or decrease the Regulatory Fees, as deemed

necessary.

A All previous PAGCOR issuances,memoranda, orders, rules,and regulations

covering the fees and rates for gaming venue operations are hereby superseded

by this regulatory framework.