REVENUE MEMORANDUM CIRCULAR NO. 128-2021 issued on December 28, 2021 provides the work-around procedures for the filing of returns and payment of offshore gaming tax.
               In the meantime that the proper BIR Tax Form to be used for the filing of the gaming tax returns is not yet available, the Offshore Gaming Licensees (OGLs) shall utilize BIR Form 2553 – Return of Percentage Tax Payable Under Special Laws for the filing of Gaming Tax Return available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms) System (downloadable from the BIR website). Gaming taxes shall be directly remitted to the Bureau of Internal Revenue (BIR) not later than the 20th day following the end of each month.
The following procedures shall be observed by all concerned OGLs in the filing of returns and payment of taxes due thereon:
                    a. Filing of returns
                        i. Accomplish BIR Form 2553;
                        ii. Choose ATC OT 12 as the Alphanumeric Tax Code (ATC) and put five percent
                            (5%) in the tax rate column;
                        iii. File thru eFPS or eBIRForms or accomplish the downloadable Form from the
                            BIR Website and file thru their respective Authorized Agent Bank (AAB) or file
                            in the usual manner in remitting their own internal revenue taxes due.
                     b. Payment shall be made through the following:
                         i. AABs under the jurisdiction of the concerned Revenue District Office (RDO)
                            where the taxpayer is registered.
                         ii. Electronic payment thru eFPS or thru the following online facilities:
                             • Land Bank of the Philippines (LBP) Link.Biz.Portal – for taxpayers who
                               have ATM account with LBP and/or for holders of Bancnet
                               ATM/Debit/Prepaid Card and taxpayer utilizing PesoNet facility
                               (depositors of RCBC, Robinsons Bank, Union Bank, BPI and PSBank);
                             • Development Bank of the Philippines (DBP) Pay Tax Online – for holders
                               of Visa/Mastercard, Credit Card and/or Bancnet ATM/Debit Card;
                             • Union Bank Online Web and Mobile Payment Facility – for taxpayer who
                               has an account with Union Bank of the Philippines.
                     c. Updating of Registration Information
                         In connection with the above, all OGLs, including Interactive Gaming Licensees
                         (IGL), shall register and/or update with the BIR RDO having jurisdiction over
                         their place of business their registration information to include but not limited to:
                         i. Local address of the OGL and/or address of its Local Gaming Agent, if
                         applicable;  
                         ii. Philippine Standard Industrial Classification (PSIC) Code to reflect their
                         appropriate line of business (whether additional or new); and
                         iii. Registration of required form types in the filing of Gaming Tax (BIR Form
                         No. 2553), Income Tax (BIR Form No. 1702) and other applicable form types
                         for the other taxes the OGLs are required to register.
              The OGL shall use the appropriate ATC in the preparation of their tax returns/forms, particularly, in the Gaming Tax returns and the Final Withholding Tax returns/forms for the gross income of foreign nationals employed. The OGLs shall also replace their BIR Certificate of Registration (COR) to reflect the updated information in their registration.