UMVA has learned that the tax authority has unleashed a sweeping crackdown on unpaid taxes in digital marketplaces and on the glittering jackpots of the nation’s casinos.
In a bold move, the bureau issued Revenue Memorandum Circular No. 57‑2026, declaring every casino jackpot a taxable “winning” and subjecting it to a final withholding tax of 20%, rising to 25% for non‑resident aliens without a Philippine trade presence.
The circular drives home a stark warning: the tax base is the gross jackpot amount, untouched by service fees, commissions or any other deductions, and any failure to withhold and remit the correct tax will trigger surcharges, interest, penalties and even criminal prosecution.
Simultaneously, Revenue Memorandum Circular No. 55‑2026 tightens the noose on e‑marketplace operators and digital financial service providers, demanding they submit detailed alphalists of every employee or payee from whom tax was withheld.
Monthly withholding returns for VAT and percentage tax must now land on the 10th of the following month, quarterly alphalists for creditable and final withholding tax are due by the month’s end after the quarter, and annual alphalists have strict deadlines of January 31 and March 1 for compensation and creditable taxes respectively.
These alphalists are not optional attachments; they are integral parts of the withholding tax return, and any omission will be met with the full weight of BIR penalties.
UMVA can exclusively reveal that many e‑marketplace platforms have been skirting the rule that requires them to remit 0.5% of their gross seller payments as withholding tax, prompting a stern reminder to comply through the BIR’s e‑Submission system or face immediate sanctions.
Beyond taxes, the gaming regulator has issued an ultimatum to business‑to‑business gaming providers: secure mandatory accreditation by May 31 or see their operations barred, with a hard deadline of August 1 for decommissioning non‑compliant systems.
Providers that file on time may continue operating until July 31, provided they settle fees, submit documents, pass inspections and post performance cash deposits.
In a compassionate turn, the regulator also launched a 24‑hour helpline for problem gambling, connecting callers with trained counselors to address the financial and emotional toll of gambling addiction.
