INSTRUCTION NO. 10800 GDT ON THE PROCEDURE FOR DECLARING INCOME OF COMMERCIAL GAMBLING ENTERPRISE IN THE ONLINE TAX FILING MANAGEMENT SYSTEM (EFILING) DATED 08 APRIL 2025
Published on October 14, 2025
Following Prakas No. 1080 MEF.Prk.GDT, dated 30 December 2022, concerning gambling taxes, the GDT issued Instruction No. 10800 GDT. This instruction explains how commercial gambling businesses should declare their income tax using the e-Filing system.
It helps these businesses calculate, declare, and pay their gambling income tax, as well as any other income, accurately and on time, in line with tax laws.
To make it easier for taxpayers to determine their Gross Gambling Revenues, the GDT has added this functionality to the e-Filing system.