Creation of Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) Pursuant to the Implementation of Republic Act (RA) No. 11590
Revenue Memorandum Order No. 19-2022 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Feb 2, 2022
Full text
February 2, 2022 REVENUE MEMORANDUM ORDER NO. 19-2022 SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) Pursuant to the Implementation of Republic Act (RA) No. 11590 TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. OBJECTIVE: To facilitate the proper identification and monitoring of remittances for Gaming Tax and Final Withholding Tax on Salaries of foreign nationals employed by POGO offshore gaming licensees and its accredited service providers, the following ATCs are hereby created: ATC Description Tax Rate Legal Basis BIR Form No. PT 320 Gaming Tax 5% RA 11590/Sec. 125-A of the NIRC 2553 WI 740 Final Withholding Tax on Foreign Nationals Employed by POGO Entities 25% RA 11590/Sec. 25 (G) of the NIRC 0619 F 1601 FQ II. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. III. EFFECTIVITY: This RMO shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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