RMC No. 46-2020 — Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operations Digest | Full Text | Annex A

M BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance MAY 07 2020 4:02 PM C

National Office Quezon City

GUIDELINES &REQUIREMENTS FOR POGO LICENSEES AND SERVICE PROVIDERS IN THE APPLICATION OF A BIR CLEARANCE FOR THE RESUMPTION OF OPERATIONS

GUIDELINES

2. Indicate in the said Letter the company name, TIN, business address/es, and its 1. The Application Letter for the issuance of a BIR Clearance and all documents must 3. Ensure the submission of complete documentary requirements for prompt processing be submitted to the BIR POGO Task Force at the following email address: [email protected] authorized representative & his/her contact details. Also specify the monthly regulatory fees paid to PAGCOR in prior years.

4. Submission of falsified or fraudulent documents shall result in the denial of the issuance of a BIR Clearance for resumption of operations.

DOCUMENTARY REQUIREMENTS

I. POGO Licensees or Operators

A.Conditions

1 2. Submit copies of 2019 & First Quarter of 2020 Franchise Tax Quarterly returns and Registered with the concerned Revenue District Office (RDO) having jurisdiction over the place of business;

3. 4. 5 Remitted and paid the withholding taxes due from the months of January to April, Submission of a notarized undertaking to pay all tax arrears for prior years; Failure to comply with any of the above will result in the denial of the issuance of a 2020 proof of payments; BIR Clearance for resumption of operations.

B. Documentary Requirements

1. Copy of Application for Registration of Corporations, et al. duly received by the concerned RDO(BIR Form No.1903) or BIR Certificate of Registration(COR),if already

2. 3. Copies of Franchise Tax Returns (BIR Form No.2553) for the taxable quarters of 2019 Copies of Monthly Remittance Form for Income Taxes Withheld (BIR Form Nos. 1601- C and 0619-E and F), Quarterly Remittance Return of Income Taxes Withheld (BIR Form 1601-EQ and FQ) or Payment Form (BIR Form No. 0605) for January to April, registered; and 1st guarter of 2020 together with proof of payments;

4 Notarized Undertaking to pay all tax arrears for prior years. 2020; and

II.POGO Service Providers

A. Conditions

1 Registered with the concerned Revenue District Office (RDO) having jurisdiction over

2 the place of business; Submit copy of 2019 Income Tax Return (ITR) with proof of payments;

4. 5. 3. Submission of a notarized undertaking to pay all tax arrears for prior years; and Failure to comply with any of the above will result in the denial of the issuance of a Remitted and paid the withholding taxes due from the months of January to April 2020, including the 25% Final Withholding Tax (FWT) due from their foreign BIR Clearance for resumption of operations. employees;

B. Documentary Requirements

2. 1 Copy of BIR Application for Registration duly received by the concerned RDO (BIR Copy of 2019 Income Tax Return [ITR](BIR Form No.1701 or 1702)and proof of Form No.1901 or 1903) or BIR Certificate of Registration (COR),if already registered;

3. Copies of Monthly Remittance Form for Income Taxes Withheld (BIR Form Nos.1601 payments;

4. Notarized Undertaking to pay all tax arrears for prior years. C and 0619-E and F), Quarterly Remittance Return of Income Taxes Withheld (BIR Form 1601-EQ and FQ) or Payment Form (BIR Form No.0605) for the months of January to April,2020;

Clearance shall not be approved in case its POGO Licensee failed to comply with the Please note that the application of a Service Provider for the issuance of a BIR

BIR requirements for BIR Clearance.

For the information and guidance of all concerned

Issued this 6th day of May, 2020 in Quezon City, Philippines

(Original Signed)

Deputy Commissioner for Operations and Head,POGO Task Force ARNEL SD.GUBALLA

MAY 07 2020 4:02 PM