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

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. SEC. 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POGO gaming content providers, POGO accredited service providers, and POGO local gaming agents whose license have been revoked under this Act shall continue to be liable for all taxes, duties, regulatory fees, and all other charges up to the last day of their operations, which are due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. SEC. 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. SEC. 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. SEC. 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. SEC. 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: (a) Presidential Anti-Organized Crime Commission (PAOCC) or its organizational successor-in-interest as Chairperson; (b) Department of Justice (DOJ); (c) Department of Information and Communications Technology; and (d) Department of the Interior and Local Government (DILG). 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: (a) Ensure the proper and effective implementation of the provisions of the Act; (b) Maintain a secure, real time, and interoperable information sharing system among concerned agencies. The shared data shall be used solely for implementation, monitoring, and enforcement of this Act; (c) Ensure the speedy investigation and prosecution of all persons accused or detained for the crimes punishable under this Act, and monitor the progress of their cases; (d) Coordinate with and enlist the assistance of any branch, department, bureau, office, agency, or instrumentality of government, including government-owned or -controlled corporations, and local government units, as well as the business sector and non-government organizations, in the implementation of this Act; (e) Conduct regular audits of the PAGCOR, special economic zone authorities, the TIEZA, freeport authorities, investment promotion agencies, and other relevant outbound data are being transmitted by their respective internet service providers. The AOC shall submit an annual audit report to Congress; and (f) Perform all other powers and functions related to the efficient and effective prevention and suppression of the acts herein prohibited. SEC. 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. SEC. 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: (a) First offense: imprisonment of not less than six (6) years or more than eight (8) years and a fine of not less than Fifteen million pesos (P15,000,000.00) at the discretion of the court; (b) Second offense: imprisonment of not less than eight (8) years and one (1) day nor more than ten (10) years and a fine of not less than Fifteen million pesos (P15,000,000.00) nor more than Thirty million pesos (P30,000,000.00), at the discretion of the court; or (c) Third offense: imprisonment of not less than ten (10) years and one (1) day nor more than twelve (12) years and a fine of not less than Thirty million pesos (P30,000,000.00) nor more than Fifty million pesos (P50,000,000.00), at the discretion of the court. 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.