RMC No. 128-2021 — Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax

REPUBLIC OF THE PH!LIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

December 16, 2021

REVENUE MEMORANDUM CIRCULAR NO. {28- 20 2

TO All Internal Revenue Officers, Employees and Others Concerned

SUBJECT Gaming Tax Work-around Procedure for the Filing of Returns and Payment of Offshore

the " Act Taxing Philippine Offshore Gaming Qperations, amending for the purpose Section-22, 25. 27, 28, 106 and 108 and adding new Sections i25-A and 288 (G) of the National Internal Revenue Code (NIRC) of 1997, pursuant to Revenue Regulations No. 20-2021. This Circular is being issued relative to Republic Act (RA) No. 11590, otherwise known as

Form 2553 -- Return of Percentage Tax Payable Under Special Laws for the filing of Gaming Tax Reiurn available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Interna! Revenuc Forms (eBIRForms) System (downloadable from the BIR website). Gaming taxes shall be directly remitted to the Bureau of Internal Revenue (BIR) not later than the 20" day following the end of each month. gaming tax feturns is not yet available, the Offshore Gaming Licensees (OGLs) shall utilize BIR Likewise, in the meantime that the proper BIR Tax Form to be used for the filing of the

payment of taxes due thereon: All concerned OGLs shall observe the following procedures in the filing of returns and

A. Filing of returns

1. Accomplish BIR Form 2553:

2. Choose ATC OT i2 as the Alphanumeric. Tax Code (ATC) and put five percent (5%) in the tax rate column;

3. File thru eFPS or eBIRForms or accomplish the downloadable Form from the BIR their own internal revenuc taxes duc. website and file thru their respective AAB or file in the usual manner in remitting

B. Payment shall be made througl: the following:

1. Authorized Agent Banks (AABs) under the jurisdiction of the concerned Revenuc District Office (RDO) where the taxpayer is registered.

2. Electronic payment thru eFPS ot thru the following online facilities:

HUREAUID TERNAL REVENUE

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Land Bank of the Philippines (LBP) Link.Biz.Portal- for taxpayers who have Card and taxpayer utilizing PesoNet facility (depositors of RCBC, Robinsons Bank, Union Bank, BPI and PSBank); ATM account with LBP and/or for holders of Bancnet ATM/Debit/Prepaid

Development Bank of the Philippines (DBP) Pay Tax Online -- for holders of Visa/Mastercard, Credit Card and/or Bancnet ATM/Debit Card;

Union Bank Online Web and Mobile Payment Facility -- for taxpayer who has an account with Union Bank of the Philippines

C. Updating of Registration Information

In connection with the above, all OGLs, including Interactive Gaming Licensees (IGL), shall register and/or update with the BIR Revenue District Office (RDO) having jurisdiction over their place of business, their registration information to include but not limited to:

1. Local address of the OGL and/ or address of its Local Gaming Agent, if 2 Philippine Standard Industrial Classification (PSIC) Code to reflect their applicable:

3 Registration of required form types in the filing of Gaming Tax (BIR Form appropriate line of business (whether additional or new); and

No. 2553), Income Tax (BIR Form No. 1702) and other applicable form types for the other taxes the OGLs are required to register.

particularly, in the Gaming Tax returns and the Final Withholding Tax returns/forms for the gross income of foreign nationals employed. The OGL shall use the appropriate ATC in the preparation of their tax returns/forms.

The OGLs shall also replace their BIR Certificate of Registration (COR) to reflect the updated information in their registration.

Wide publicity as possible. All internal revenue officers and employees arc hereby enjoined to give this Circular a

IoesaaAy

Commissioner of Internal Revenue CAESAR R. DULAY

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BUREAU OP INTERNAL REVENUE DEC '2 8 2021 Li:200m (W Dts?

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