Circularizing Republic Act No. 11590 (Taxing Philippine Offshore Gaming Operations)

October 18, 2021 REVENUE MEMORANDUM CIRCULAR NO. 107-2021 SUBJECT : Circularizing Republic Act No. 11590 Entitled "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" 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. 11590 entitled "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." All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT Office of the President of the Philippines Malacaang Records Office Manila, September 23, 2021 COMMISSIONER CAESAR R. DULAY Bureau of Internal Revenue Diliman, Quezon City Sir : I have the honor to transmit for your information and guidance, a certified copy of Republic Act No. 11590 dated September 22, 2021 entitled "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." Thank you. Very truly yours, (SGD.) ATTY. CONCEPCION ZENY B. FERROLINO-ENAD Director IV ANNEX A Republic Act No. 11590 September 22, 2021