RMO No. 49-2024 — Creation of Alphanumeric Tax Code for Final Withholding Tax representing Franchise Tax on payments to Non-Resident Foreign Corporation supplier of PAGCOR
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG
November 19,2024
REVENUE MEMORANDUM ORDER NO 049 -2024
SUBJECT: Creation of Alphanumeric Tax Code (ATC) for Final Withholding Tax Representing Franchise Tax on Payments to Non-Resident Foreign Corporation Supplier of PAGCOR
TO :All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concemed
OBJECTIVE:
representing Franchise Tax on payments to Non-resident Foreign Corporation supplier of PAGCOR pursuant to the issuance of Revenue Regulations (RR) No. 2-98, as amended, the following ATC is hereby created: To facilitate the proper identification and monitoring of payment for final withholding tax
ATC Description Tax Rate Legal Basis BIR Form No.
WC810 related to its gaming operations Corporation supplier of PAGCOR Final tax representing Franchise Tax on payments to Non-resident Foreign 5% RR No. 2-98 1601-FQ/ 2306
I REPEALING CLAUSE:
herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent
EFFECTIVITY:
This RMO shall take effect immediately.
Comr sioner of Internal Revenue MACUI.JR
B-3 BUREAU OF INTERNALREVENUE INTERNAL COMMUNICATIONS DIVISION LSLTYT C BUREAUOFINTERNALREVENUE RECORDS MANAGEMENT DIVISION 1
UCOCIV DE 09 2024 Z:Z3PM 3 DEC 0 9 2024 ADMINUNIT. M IME
BiR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph
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