Prescribing the Procedures for the Monitoring of the Collection of Qualifying Fees by the Philippine Amusement and Gaming Corporation (PAGCOR) in Compliance with Executive Order (EO) No. 48

February 19, 1993 REVENUE MEMORANDUM ORDER NO. 14-93 SUBJECT : Prescribing the Procedures for the Monitoring of the Collection of Qualifying Fees by the Philippine Amusement and Gaming Corporation (PAGCOR) in Compliance with Executive Order (EO) No. 48 TO : All Internal Revenue Officers and Others Concerned Presented hereunder are functions of the different revenue offices relative to the monitoring of the collection of qualifying fees by PAGCOR under E.O. No. 48. 1. Revenue District Office having jurisdiction over the place where a casino is located . - The Revenue District Officer (RDO) and/or designated Revenue Officer shall conduct the following: 1.1 Spot checking of the issuance of coupons to players of the casino . - The designated officer (as duly authorized by the RDO using the format prescribed in ANNEX A) should ensure that all players entering the casino pay the qualifying fees upon the issuance by PAGCOR of the coupons. In cases of players temporarily leaving the casino premises and returning within the same day, the revenue officer should make sure that he/she duly presents the perforated half of the coupon and he/she bears the indelible marking of PAGCOR for that particular day. 1.2 Monitoring and checking of reports of collection . - On the basis of the Reports of Collection (refer to ANNEX B for format) and other documents maintained by a particular casino, the designated officer should reconcile and check the following: information recorded on such reports, the number of coupons that the accountable PAGCOR officer has on hand and has issued, the requisition vouchers for these coupons and any other pertinent information. 1.3 Retrieval of all coupon stubs left with the casino . - The designated officer, on a regular basis, should retrieve all coupon stubs left with the casino and conduct sample checking of these stubs to determine if there are any fake coupons. acd 1.4 Periodic reporting . - The RDO shall submit a monthly report of the conduct and results of the above mentioned activities to the Chief, International Tax Affairs Division, not later than the fifth day following the end of each month. 2. International Tax Affairs Division (ITAD) . - The Chief of the ITAD shall be responsible for the preparation and issuance of the Authority to Accept Payment (ATAP) to support the remittance of qualifying fee collections made by the Head Office of PAGCOR to the Bureau of Treasury every Tuesday of each week and for the evaluation of the system to determine if there are any changes to be prescribed. The alphanumeric tax code (ATC) that is designated for this qualifying fee is MC 070. The distribution of the ATAP shall be as follows: - Original - Bureau of Treasury - Duplicate - PAGCOR - Triplicate - ATAP issuing office After the first year of implementation of this system on February 16, 1994, the function of the issuance of the ATAP shall be undertaken by the Revenue District Office having jurisdiction over the Head Office of PAGCOR. For strict compliance thereof. (SGD.) JOSE U. ONG Commissioner of Internal Revenue