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Revenue Memorandum Circular · RMC

RMC No. 52-2022

To clarify the filing and payment date of the franchise tax and its corresponding return for Philippine Amusement and Gaming Corporation (PAGCOR) Licensees under RMC No. 32-2022.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
52
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 52-2022 (April 22, 2022) clarifies the filing and payment date of the franchise tax and its corresponding return for PAGCOR Licensees under RMC No. 32-2022. Per RMC No. 32-2022, the 5% franchise tax is directly payable to the BIR at the concerned Revenue District Office where the Licensee is registered, using BIR Form 2553 with Alphanumeric Tax Code (ATC) OT 010, filed and paid within 25 days after the end of each taxable quarter.