[ REPUBLIC ACT NO. 12312, October 23, 2025 ]
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
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
Section 1. Short Title
This Act shall be known as the "Anti-POGO Act of 2025".
Section 2. Declaration of Policy
The State recognizes that the maintenance of peace and orders, the protection of life, liberty, and property, and the promotion of the general welfare are paramount for the meaningful enjoyment of democracy. The State likewise values the dignity of every human person and guarantees full respect for human rights.
To this end, offshore gaming operations in the Philippines are hereby banned and declared unlawful.
Section 3. Definition of Terms
For purposes of this Act:
Section 4. Prohibited Acts
Upon the effectivity of this Act, it shall be prohibited for any person or entity to conduct or offer offshore gaming as defined under this law. This prohibition includes, but is not limited to the following acts:
Section 5
Revocation of POGO Licenses and Prohibition to Operate. - The license of any person or entity as POGO, POGO gaming content provider, or POGO accredited service provider in relation to offshore gaming operations in the Philippines, previously issued by the Philippine Amusement and Gaming Corporation (PAGCOR), special economic zone authorities, Tourism Infrastructure and Enterprise Zone Authority (TIEZA), freeport authorities, and other government agencies, are hereby withdrawn, revoked, or cancelled permanently. The shall immediately wind down their operations not later than the effectivity of this Act.
The power of PAGCOR, special economic zone authorities, TIEZA, freeport authorities, investment promotion agencies, and other government agencies to issue a license or permit for the conduct of the offshore gaming, or to issue a license, permit, or accreditation to POGO gaming content providers and POGO-accredited service providers is hereby revoked.
Any corporation which includes in its purpose any of the prohibited acts under Section 4 of directed to amend its Articles of Incorporation with the Securities and Exchange Commission (SEC) within thirty (30) days from the effectivity of this Act. Otherwise, its Certificate of Registration shall be deemed revoked by the SEC.
Section 6. Cancellation of Work Permits and Visas
All Alien Employment Permits (AEP) and certificates of exemption and exclusions issued by the Department of Labor and Employment (DOLE) and any visa or work permit issued by the Bureau of Immigration (BI) or any other visa-issuing agencies to persons engaged in offshore gaming operations or employed by POGOs, POGO gaming content providers, and POGO accredited service providers are hereby withdrawn, revoked, or cancelled permanently: Provided, That upon the effectivity of this Act, the DOLE, the BI, and other visa-issuing agencies shall not be allowed to issue any visa or work permit to any person for purposes related to offshore gaming operations: Provided, further, That the BI shall ensure that a foreign national whose visa is cancelled in accordance with this provision shall be deported directly to the country of his or her birth or of which he or she is a citizen, in coordination with the appropriate embassy or consulate: Provided, finally. That prosecution and punishment for crimes committed by such foreign national shall take precedence over an action for deportation.
Section 7. Payment of Fees and Taxes
All POGOs, POGO gaming content providers, POGO accredited service providers, and POGO local gaming agents whose license have been revoked under this Act shall continue to be liable for all taxes, duties, regulatory fees, and all other charges up to the last day of their operations, which are due and payable to the government arising from or in connection to their operations.
Notwithstanding the revocation of license and closure of operations, the Bureau of Internal Revenue (BIR) shall audit the aforementioned persons or entities in order to determine any tax liability.
The POGO local gaming agent shall continue to act as the authorized representative of the POGOs for the payment of taxes resulting from BIR audit.
Section 8. Predicate Offense
Any act, omission, series, or combination of violations of this Act shall constitute "unlawful activity" under Republic Act No. 9160 or the "Anti-Money Laundering Act of 2001", as amended.
Section 9. Ban on Local and Foreign Employment and Human Trafficking Offense
It shall be prohibited for any person or entity to recruit, obtain, hire, provide, offer, transport, transfer, maintain, harbor, or receive any Filipino or alien, for purposes of employment, training, or apprenticeship in offshore gaming operations in the Philippines.
To recruit, obtain, hire, provide, offer, transport, transfer, maintain, harbor, or receive a person by any means, including under the pretext of employment, training, or apprenticeship for offshore unlawful under Section 4 of Republic Act No. 10364 or the "Expanded Anti-Trafficking in Persons Act of 2012", and punishable under such law.
Section 10. Filipino Workers' Transition Program
The DOLE shall formulate and implement plans, programs, and activities for the transition of all affected Filipino workers, such as, but not limited to, skilling, upskilling, and reskilling, employment facilitation, and other interventions: Provided, That the DOLE shall coordinate with the Technical Education and Skills Development Authority (TESDA), Department of Information and Communications Technology (DICT), Department of Trade and Industry (DTI), Commission on Higher Education (CHED), and consult with the affected special economic zone authorities, TIEZA, freeport authorities, investment promotion agencies, and other relevant government agencies for the training, retooling, skills development, and transition to quality of work of the affected Filipino workers.
Section 11. Oversight and Review
To oversee the effective implementation of this Act, there shall be created an Administrative Oversight Committee (AOC) composed of the following:
The heads of the above agencies shall designate their representatives to the AOC who shall have a rank of at least an Assistant Secretary or its equivalent, and who are fully authorized to decide for or on behalf of their respective heads of agencies. In case the PAOCC or its successor-in-interest is abolished, or no successor to PAOCC is appointed, the DOJ shall take over as Chairperson of the AOC.
The AOC shall have the following powers and functions:
Section 12. Compliance Monitoring and Reporting
Not later than one (1) year after the effectivity of this Act, and annually thereafter, the AOC shall submit to the Office of the President and to both Houses of Congress its compliance monitoring report which shall contain, among others, actions, accomplishments, and status of the implementation of this Act.
Section 13. Penalties
Except for specific violations and prosecution under other laws which already provide specific penalties, violations of the provisions of this Act shall be punishable by:
If the offender is a juridical entity, the penalties shall be imposed on the entity's responsible officers, such as but not limited to, the president, chief executive officer, general manager, or partner directly responsible, or those members of the board of directors and others who have beneficial interest in the juridical entity, or those officers who knowingly permitted or failed to prevent the commission of violations of Sections 4, 8, and 9, or other provisions of this Act.
If the offender is a public official or employee, the maximum of the applicable penalty shall be imposed.
If the guilty officer is an alien, he or she shall be summarily deported after serving the sentence and forever barred from re-entering the Philippines.
Any person convicted for the violation of any provision of this Act shall not be subject to probation under Presidential Decree No. 968 or the "Probation Law of 1976", as amended by Republic Act No. 10707.
Section 14. Liability of Government Employees and Public Officials
If the prohibited act is committed by a government employee or public official, he or she shall, in addition to the penalties provided in this Act, be dismissed from employment and perpetually disqualified to be elected, appointed, and employed in any government office. In addition, all the retirement benefits of such govenrment employee or public official shall be forfeited in favor of the government.
Section 15
Prosecution, Judgement, and Forfeiture, - Except for specific violation and prosecution under other laws which already provide specific penalties, prosecution or conviction under this Act shall be without prejudice to prosecution and punishment under the Revised Penal Code or other existing laws.
All POGO buildings or other structures or facilities, materials, POGO gaming equipment, and POGO gaming paraphernalia used directly or indirectly in violation of this Act, and the proceeds of such illegal act or activity, shall be forfeited in favor of the government and may be disposed of, in accordance with existing laws, rules, and regulations: Provided, That the POGO gaming equipment and POGO gaming paraphernalia shall be destroyed by the seizing authority.
Independent of a criminal case, any property, tool, instrument, or any other asset used for the commission of the acts prohibited in Section 4 of this Act shall be subject to civil forfeiture upon finding of probable cause, in accordance with rules of procedure to be formulated by the Supreme Court: Provided, That the rules shall also include a summary procedure for the release of a portion of such assets during the pendency of the proceedings, for operational support and victim protection, including victims of human trafficking involved in the commission of prohibited acts and other offenses in this Act.
Section 16. Implementing Rules and Regulations
Within sixty (60) days from the effectivity of this Act, the DOJ, in consultation with the DILG, DICT, DOLE, BIR, PAGCOR, special economic zone authorities, TIEZA, freeport authorities, investment promotion agencies, and the PAOCC shall issue implementing rules and regulations (IRR) for the effective implementation of this Act: Provided, That the absence of the IRR within the specified period shall not prevent the automatic implementation and execution of the specific provisions of this Act.
Section 17. Amendatory Clause
Republic Act No. 9160 or the "Anti-Money Laundering Act of 2001", as amended insofar as Section 8 of this Act is concerned, is hereby amended accordingly.
Republic Act No. 9208, as amended by Republic Act No. 10364 or the "Expanded Anti-Trafficking in Persons Act of 2012", insofar as Section 9 of this Act is concerned, is hereby amended accordingly.
Section 18. Repealing Clause
Republic Act No. 11590, otherwise known as "An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 106, 108, and Adding New Sections 125-A and 228 (G) of the National Internal Revenue Code of 1997, As Amended, and for Other Purposes", is hereby repealed.
All other laws, decrees, ordinances, administrative issuances, rules and regulations, or any part thereof, which are inconsistent with this Act, are repealed, amended, or modified accordingly.
Section 19. Separability Clause
If any section or provision of this Act is declared invalid or unconstitutional, the remaining sections or provisions hereof shall not be affected by such declaration and shall remain in force and effect.
Section 20. Effectivity
This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in at least one (1) newspaper of general circulation: Provided, That the online posting in the website of Official Gazette shall be considered as sufficient publication under this section.
Approved,
(SGD.) FERDINAND MARTIN G. ROMUALDEZ
Speaker of the House of Representatives
(SGD.) FRANCIS "CHIZ" G. ESCUDERO
President of the Senate
This Act was passed by the Senate of the Philippines as Senate Bill No. 2868 on June 9, 2025, and adopted by the House of Representatives as an amendment to House Bill No. 10987 on June 11, 2025.
REGINALD S. VELASCO
Secretary General House of Representatives
RENATO N. BANTUG, JR.
Secretary of the Senate
Approved: OCT 23 2025
FERDINAND ROMUALDEZ MARCOS JR.
President of the Philippines
For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.