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Dropping and Creation of Alphanumeric Tax Code (ATC) on the Franchise Tax Due from Philippine Amusement and Gaming Corporation (PAGCOR) Pursuant to Presidential Decree No. 1869 as Amplified by Revenue Memorandum Circular No. 33-2013

Revenue Memorandum Order No. 001-14 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Dec 23, 2013

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December 23, 2013 REVENUE MEMORANDUM ORDER NO. 001-14 SUBJECT : Dropping and Creation of Alphanumeric Tax Code (ATC) on the Franchise Tax Due from Philippine Amusement and Gaming Corporation (PAGCOR) Pursuant to Presidential Decree No. 1869 as Amplified by Revenue Memorandum Circular No. 33-2013 TO : 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 Rate Dropped New No. Philippine Amusement P.D. No. 1869 5% OT010 PT300 2551M and Gaming Corporation (PAGCOR) II. Repealing Clause: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. III. Effectivity: The RMO shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue <ftp://ftp.bir.gov.ph/webadmin1/pdf/80767RMO%20No%201-2014.pdf> last visited February 26, 2014 .

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