RMC No. 13-2026 — Circularizing Republic Act No. 12312, titled "An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as 'An Act Taxing Philippine Offshore Gaming Operations', and for Other Purposes" Digest | Full Text | Annex A

Bringing In Revenues for Nation-Building T BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City FEB 2.7P2gIPINAs BAGOnG

REVENUE MEMORANDUM CIRCULAR NO._0. 1.3 - 2 0 26

SUBJECT Circularizing Republic Act No. 12312, entitled "An Act Banning and

Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic

for Other Purposes" Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as An Act Taxing Philippine Offshore Gaming Operations', and

TO All Internal Revenue Officers, Employees, and Others Concerned

others concerned, attached as Annex "A"-nereof is the copy of Republic Act No. 12312, entitled For the information and guidance of all internal revenue officials, employees, and

"An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as An Act Taxing Philippine Offshore Gaming Operations', and for Other Purposes", signed on October 23, 2025.

All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.

BUREAU OF INTERNAL REVENUE FEB 2 7 2026 DS MANAGEMENT DIVISION CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

BY ADMIN UNIT - FT 13P

KI-JMN

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