Revenue Memorandum Orders RMO No. 01-2014RMO No. 01-2014 2014-01-03

RMO No. 01-2014 — Drops and creates the Alphanumeric Tax Code (ATC) on Franchise Tax due from Philippine Amusement and Gaming Corporation (PAGCOR) Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City December 23, 2013 REVENUE MEMORANDUM ORDER NO. 1-2014 SUBJECT : Dropping and Creation of Alphanumeric Tax Code (ATC) on the Franchise Tax TO due from Philippine Amusement and Gaming Corporation (PAGCOR) Pursuant to Presidential Decree No. 1869 as Amplified by Revenue Memorandum Circular No. 33-2013. : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. OBJECTIVE: To facilitate the proper identification and monitoring of Franchise Tax due from the Philippine Amusement and Gaming Corporation (PAGCOR) pursuant to Presidential Decree No. 1869 as amplified by Revenue Memorandum Circular No. 33-2013 dated April 17, 2013, the following ATC is hereby dropped and created. Description Legal Basis Tax ATC BIR Form PD. No. 1869 Rate No. Philippine Amusement and 5% Dropped New Gaming Corporation 2551M (PAGCOR) OT010 PT300 II. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. III. EFFECTIVITY: The RMO shall take effect immediately. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue B-3

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