Revenue Memorandum Order · RMO

RMO No. 19-2022

The RMO was issued to facilitate the proper identification and monitoring of remittances for the Gaming Tax and the Final Withholding Tax on salaries of foreign nationals employed by POGO offshore gaming licensees and their accredited service providers, by creating dedicated ATCs pursuant to RA No. 11590.

Bureau of Internal RevenueIndependent research copy

Document type: RMO
Number: 19
Year: 2022
Text quality: Not specified

Document text

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Revenue Memorandum Order No. 19-2022 creates new Alphanumeric Tax Codes (ATCs) to help identify and monitor remittances of Philippine Offshore Gaming Operations (POGO)-related taxes under RA No. 11590: ATC PT 320 for the Gaming Tax (legal basis RA 11590/Sec. 125-A of the NIRC, associated with BIR Form 2553) and ATC WT 740 for the final withholding tax on salaries of foreign nationals employed by POGO licensees and their accredited service providers (shown at 25%, with legal basis RA 11590/Sec. 25(G) of the NIRC, associated with BIR Forms 0619F and 1601FQ). The Gaming Tax rate appears in the text only as '50/', likely a misread of 5%. The RMO revises inconsistent prior issuances and takes effect immediately.