Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMO No. 19-2022: Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590

Files
Download this file

Summary

RMO No. 19-2022 creates Alphanumeric Tax Codes (ATC) for Philippine Offshore Gaming Operations (POGO) to implement RA No. 11590.

CollapseExpand

Key points

  1. Gaming tax. ATC PT 230 covers the Gaming Tax at 5% under RA 11590 and Section 125-A of the NIRC. BIR Form 2553 applies.
  2. Final withholding on foreign nationals. ATC WI 740 covers the Final Withholding Tax on foreign nationals employed by POGO entities at 25%, under RA 11590 and Section 25(G) of the NIRC. BIR Forms 0619 F and 1601 FQ apply.

Who is affected

  • POGO entities
  • Foreign nationals employed by POGO entities

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.