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

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. SEC. 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. SEC. 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. SEC. 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. SEC. 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. SEC. 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. SEC. 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. SEC. 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 (SGD.) FRANCIS "CHIZ" G. ESCUDERO Speaker of the House of Representatives 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. (SGD.) REGINALD S. VELASCO (SGD.) RENATO N. BANTUG, JR. Secretary General House of Representatives Secretary of the Senate Approved: OCT 23 2025 FERDINAND ROMUALDEZ MARCOS JR. President of the Philippines