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RMO No. 01-2014: Drops and creates the Alphanumeric Tax Code (ATC) on Franchise Tax due from Philippine Amusement and Gaming Corporation (PAGCOR)

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Summary

RMO No. 01-2014 drops and creates the Alphanumeric Tax Code (ATC) for Franchise Tax due from the Philippine Amusement and Gaming Corporation (PAGCOR).

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Key points

  1. Franchise tax ATC change. The legal basis is PD No. 1869 and the tax rate is 5%. The ATC OT010 is dropped and the new ATC is PT300. The BIR form is 2551M.

Who is affected

  • Philippine Amusement and Gaming Corporation (PAGCOR)

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

Related issuances (1)

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CitesRMC No. 33-2013

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.