CLARIFYING THE FILING AND PAYMENT DATE OF THE FRANCHISE TAX AND ITS CORRESPONDING RETURN FOR PAGCOR LICENSEES UNDER RMC NO. 32-2022 (Revenue Memorandum Circular No. 52-2022, April 22, 2022)
- 5% franchise tax is directly payable to BIR using BIR form 2553 with the ATC of OT 010.
- The said BIR Form 2553 shall be filed and paid within 25 days after the end of each taxable quarter.