The Bureau of Internal Revenue (BIR) conducted simultaneous enforcement operations on 11 cockpit arenas on August 8, 2026, and found 297 betting machines, computerized betting units, servers, and other devices without the required Permit to Use (PTU) and not appearing in BIR records. These were sealed or confiscated, as warranted under existing rules.
Commissioner of Internal Revenue Charlito Martin R. Mendoza said cockpit operators must ensure that machines and equipment used to record betting transactions comply with BIR requirements.
“Betting transactions must be properly recorded, and the machines used for them must be properly registered with the BIR. We will continue checking cockpit operations nationwide and take appropriate action when we find violations,” Mendoza said.
The operations were conducted in coordination with the National Bureau of Investigation (NBI). BIR Revenue Regions first conducted covert verification of the identified establishments before BIR and NBI agents proceeded with simultaneous operations in Metro Manila and South Luzon.
Following the operations, cockpit operators began registering previously unregistered machines and settling the corresponding penalties and taxes as part of the process for their unsealing or release. The BIR is also validating machine readings and transaction records to determine whether additional taxes are due.
“We are expanding these operations nationwide. I have directed all Revenue Regions and Revenue District Offices to identify and verify operational cockpit arenas in their areas,” Mendoza said.
Consistent with the BIR’s approach of assistance first to comply and enforcement only when necessary, cockpit operators who voluntarily correct registration and compliance deficiencies will be assisted in meeting the applicable requirements. Those that fail to comply will be subject to appropriate enforcement action.
