REVENUE MEMORANDUM CIRCULAR NO. 52-2022 issued on April 22, 2022 clarifies the filing and payment date of the franchise tax and its corresponding return for Philippine Amusement and Gaming Corporation (PAGCOR) Licensees under Revenue Memorandum Circular (RMC) No. 32-2022.
               Per RMC No. 32-2022, the 5% franchise tax is directly payable to the BIR, specifically to the concerned Revenue District Office where the Licensee is registered, and that the Licensee shall remit the franchise tax to the BIR using BIR Form 2553 indicating the Alphanumeric Tax Code (ATC) OT 010. The said BIR Form shall be filed and the corresponding franchise tax shall be paid within 25 days after the end of each taxable quarter.