NINETEENTH CONGRESS OF THE 
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REPUBLIC OF THE PHILIPPINES 
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Third Regular Session. 
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of Sr ' 7V
24 JUL 29 A10:02
llliCClV ‘.I Iff
SENATE 
S.B. No. 2°752
T
Introduced by SENATOR JOEL VILLANUEVA
AN ACT
BANNING PHILIPPINE OFFSHORE GAMING OPERATORS (POGO) AND 
OTHER OPERATIONS RELATED THERETO AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Republic Act No. 11590, or “An Act Taxing Philippine Offshore Gaming 
Operations” (POGO), explicitly provides that the State does not endorse any form 
of gambling, including offshore gaming operations. It also provides that the State 
recognizes that “the revenues generated from legal gambling are not a sustainable 
source of income.” Since the passage of the law in 2021, we have seen how 
POGOs have consistently fallen short of their promises, not only with respect to 
revenues but also with regard to the industry’s overall economic impact to the 
country.
For the year 2023, the Philippine Amusement and Gaming Corporation 
(PAGCOR) estimated that the government would be able to generate at least 
Php24 Billion in revenues from POGOs. However, the Bureau of Internal Revenue 
(BIR) and PAGCOR were only able to collect a total of Php13 billion. In a 2020 
Senate hearing, the BIR itself declared that POGOs owe Php50 billion in taxes 
from the government.
The Department of Finance (DOF) and the National Economic and 
Development Authority (NEDA) both also presented a bleak picture of the impact 
of POGOs in the country. The DOF declared that the economic costs of POGOs 
amount to Php265.74 billion, excluding substantial social costs such as loss of life, 
security risks, and reputational harm, among others, which are unquantifiable. 
Furthermore, the net cost of allowing POGOs to continue operating in the country 
is estimated to be Php 99.52 billion annually.1
' Committee Records. Committee on Ways and Means. July 16, 2024.


On the other hand, NEDA estimates that the government could lose around 
Php144 billion or point eight (0.8) percent of Gross Domestic Product (GDP) in real 
terms if China blacklists the Philippines as a tourist destination due to POGO 
operations.2
Since 2016, we have consistently advocated for the total ban of POGOs. 
Our efforts during the 17th Congress have yielded positive results, including the 
unravelling of the corrupt practices of Bureau of Immigration (Bl) Deputy 
Commissioners Al Argosino and Michael Robles, and the modus operand! in a Bl 
satellite office, wherein foreigners were charged an additional Php5,000, without 
official receipt, for a one-day processing of their special working permits.
Fast forward to the present, and even with the passage of R.A. No. 11590, 
POGOs, whether licensed or not, continued to be involved in the conduct of illegal 
operations and serious crimes. The Philippine Anti-Organized Crime Commission 
(PAOCC) made a total of 12 POGO raids in a span of only two years, and evidence 
of money laundering, human trafficking, torture, prostitution, scams, murder, and 
other crimes were found on raided sites.
As President Bongbong Marcos categorically stated, POGOs are a menace 
to society. Thus, we must immediately put a stop to their existence. It is in this light 
and the points highlighted above that we urge our colleagues to immediately pass 
this measure.
joelXMllanuev.
! Ibid.


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
Third Regular Session
)
of i !P g-: ■ I'inrjJ
24 JUL29 A10:02
SENATE 
S.B. No. 2°752
Rl;CEiVLD Bi:
Introduced by SENATOR JOEL VILLANUEVA
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AN ACT
BANNING PHILIPPINE OFFSHORE GAMING OPERATORS (POGO) AND OTHER 
OPERATIONS RELATED THERETO AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
SEC. 1. Title. - This Act shall be known as the “Anti-POGO Act.”
SEC. 2. Declaration of Policy. - Article II, Section 5 of the 1987 Constitution 
states that the maintenance of peace and order, the protection of life, liberty, and 
property, and the promotion of the general welfare are of paramount importance. It is 
also declared the policy of the State to value the dignity of every human person and 
to guarantee full respect for human rights. Towards this end, the State shall strictly 
ban the operations of all Philippine Offshore Gaming Operators (POGOs), because 
their operations have continuously endangered the lives and properties of Filipinos, as 
well as the economy of the country.
SEC. 3. Revocation of all POGO and Other Related Licenses. - All POGO
and other related licenses issued by the Philippine Amusement and Gaming 
Corporation (PAGCOR) and other investment promotion agencies with the power to 
issue such licenses are hereby revoked and cancelled permanently.
From and after the effectivity of this Act, no POGOs shall be allowed to operate 
in any part of the country.
SEC. 4. Closure of Operations. - All POGOs shall be given thirty (30) days 
from the effectivity of this Act to cease their operations. In case of failure or refusal to 
comply with this Section, the penalty of imprisonment of twelve (12) years and one 
day to twenty (20) years or a fine of One hundred million pesos (Phpl 00,000,000.00) 
or both shall be imposed upon such POGO and/or upon its beneficial owner/s, 
directors, officers, stockholders, members, or employees, as the case may be.


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If the offender is a foreigner, he or she shall be deported and barred from any 
subsequent entry into the Philippines after serving his or her sentence.
Nothing herein shall operate to relieve POGOs and other related entities from 
the payment of all taxes and other fees due the government.
SEC. 5. Collection of Unpaid Taxes. - Notwithstanding the closure of 
POGOs as provided under this Act, POGOs shall continue to be liable for all taxes due 
and payable to the government arising from or in connection to their operations as 
such, including, but not limited to, income tax, business tax, value added tax, 
percentage tax, gaming tax, and withholding tax.
Thereafter, Republic Act No. 11590, otherwise known as "An Act Taxing 
Philippine Offshore Gaming Operations, Amending for the Purpose Sections 23 22, 
25, 27, 28, 106, 108, and Adding New Sections 125-A and 288(G) of the National 24 
25 26 Internal Revenue Code of 1997, as Amended, and For Other Purposes,” shall 
be deemed repealed by operation of law.
SEC. 6. Repealing Clause. - Any law, issuance, rule or regulation inconsistent 
with this Act is repealed accordingly, including the relevant provision of laws governing 
investment promotion agencies that grant the power to issue licenses to POGOs.
SEC. 7. Workers’ Transition Program. - The Department of Labor and 
Employment (DOLE) shall formulate and implement plans and programs for the 
transition of all affected Filipino workers, such as, but not limited to, skilling, upskilling, 
and reskilling programs, employment facilitation, and other similar interventions.
In the implementation of this program, DOLE shall coordinate with the Technical 
Education and Skills Development Authority (TESDA), Department of Information and 
Communications Technology (DICT), and other relevant government agencies for the 
training and transition of the affected workers to quality jobs.
SEC. 8. Report to Congress. - The PAGCOR, Bureau of Immigration (Bl), 
Department of Labor and Employment (DOLE) and investment promotion agencies 
shall submit a Report to the President of the Philippines and to Congress on the 
cancellation of all licenses issued to POGOs, the status of the winding down and 
cessation of operations of POGOs, and other relevant information not later than one 
(1) year after the effectivity of this Act.
SEC. 9. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in a newspaper of general circulation.
Approved,