RMC No. 128-2021: Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax

Key points

1. Form to use. Offshore Gaming Licensees (OGLs) use BIR Form 2553, Return of Percentage Tax Payable Under Special Laws, available in the eFPS and eBIRForms. Gaming taxes are remitted to the BIR not later than the 20th day following the end of each month.
2. Filing steps. The OGL fills out BIR Form 2553, picks ATC OT 12 and enters five percent (5%) in the tax rate column. It then files through eFPS or eBIRForms, or through its Authorized Agent Bank (AAB) using the downloadable form.
3. Payment. Payment is made through AABs under the jurisdiction of the concerned RDO, or electronically through eFPS or LBP Link.Biz.Portal, DBP Pay Tax Online or the Union Bank Online Web and Mobile Payment Facility.
4. Registration update. All OGLs, including Interactive Gaming Licensees, update with the RDO their local address or local gaming agent address, their PSIC Code, and registration of form types for Gaming Tax (BIR Form No. 2553), Income Tax (BIR Form No. 1702) and other applicable taxes.
5. ATC and Certificate of Registration. OGLs use the appropriate ATC in gaming tax returns and final withholding tax returns for foreign nationals employed. They also replace their BIR Certificate of Registration (COR) to show the updated information.

Who is affected

• Offshore Gaming Licensees (OGLs)
• Interactive Gaming Licensees (IGL)

Deadlines and effectivity

• Gaming tax remitted by the 20th day following the end of each month