In my country it is taxable by 20% after meeting a certain range of winnings.  Once the threshold of Php10,000 ($169.88 as for today conversion rate) is exceeded, the winnings from gambling activity is then taxed.  Although the Philippine gaming regulator planned to remove the tax, there is no update yet about its progress.

Winnings in gambling activities is considered profit in my country reason for the tax but one shouldn't have to worry about it if in case the person's total gambling activities profit in a year are negative since we all know that profit is something that a person gained after deducting the funds and losses occurs in their year of gambling records.