RMO No. 19-2022 — Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590 Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARIMENT OF FINANCE BUREAU OF INTERNAL RE\{ENUE Quezon City February 02,2022 l{-AOa2 REVENUE MEMoRANDUM oRDER No. SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) Pursuant to the lmplementation of Republic Act (RA) No. 11590 TO : AllCollection Agents, Revenue District fficers and Other lntemal Revenue Officers Conemed I. OBJECTIVE: To facilitate the proper identification and monitoring of remittances for Gaming Tax and Final Withholding Tax on Salaries of foreign nationals employed by POGO offshore gaming licensees and its accredited service providers, the following ATCs are hereby created: ATC Description Tax Rate Legal Basis BIR Form No. PT 320 Gaming Tax 50/ RA 1 1590/ 2553 25Yo Sec. 125-A of the NIRC wt740 Final Withholding Tax on Foreign RA 1 1590/ 0619 F 1601 FQ Nationals Employed by POGO Entities Sec. 25 (G) of the NIRC II. REPEALING CIAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. III. EFFECTIVIW: ffi CAESAR R. DULAY This RMO shall take effect immediately. : 051403 Commissioner.of I nternal Revenue B-3