Tax rules for the "e-sabong” businesses

At the peak of the Covid-19 pandemic when mobility was severely restricted, businesses resorted to alternative modes of operation, often involving modern technology and the use of online platforms. This gave birth to the "e-sabong" business.

E-sabong is online and/or remote or off-site wagering/betting on live cockfighting matches, events, and/or activities streamed or broadcast live from cockpits licensed or authorized by the local government units that have jurisdiction over them. E-sabong fights are streamed live online and bettors can place bets through different agents that use different platforms.