REVENUE MEMORANDUM ORDER NO. 19-2022 issued on March 30, 2022 creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of Republic Act (RA) No. 11590, to wit: ATC Description Tax Rate Legal Basis BIR Form No. PT 230 Gaming Tax 5% RA 11590/ Sec. 125-A of the NIRC 2553 WI 740 Final Withholding Tax on Foreign Nationals Employed by POGO Entities 25% RA 11590/ Sec. 25 (G) of the NIRC 0619 F 1601 FQ