revenue_memorandum_circular RMC No. 107-2021RMC No. 107-2021 2021-10-18

RMC No. 107-2021 — Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” Digest | Full Text | RA No. 11590

REPIIBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTBRNAL REVENUE . Quezon CitY ocT 1 B 2021 REVENUE MEMORANDUM CIRCULAR NO. IOT' W?"1 SUBJECT : Circularizing Republi,c Act No. 11590 Entitled "An Act Taxing Philippine Offshore Caming Operations, Amending for the Purpose Sections 22r 25, 27,28,106, 108, und Addirrg NIew Sections 125-A and 288(G) of the NationaX Internal Revenue Code of 1997, as Amended, and for Other Purposes" TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith, as Annex "A" is the copy of Republic Act No. 1 1590 entitled "An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22,25,27,28, i OO, t Og, and Adding New Sections 125-A and 288(G) of the National Intemal Revenue Code of 1997, as Amended, artd for Other Purposes". All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. ffi - CAESAR R. DULAY- Commissioner of Internal Revenue u46364 trf Co:il)S Mi; I. DiVISION K-| RPT

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