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REVENUE MEMORANDUM CIRCULAR NO. 033-13 (Income Tax and Franchise Tax Due from the PAGCOR, its Contractees and Licensees)

REVENUE MEMORANDUM CIRCULAR NO. 033-13

RMC No. 033-13 | 2013-04-17

SUBJECT : Income Tax and Franchise Tax Due from the Philippine Amusement and Gaming Corporation (PAGCOR), its Contractees and Licensees

TO : The Philippine Amusement and Gaming Corporation (PAGCOR), its Contractees and Licensees, Internal Revenue Officials, Employees and Others Concerned

I. Background

On January 1, 1977, PAGCOR was created pursuant to Presidential Decree (P.D.) No. 1067-A. 1 Simultaneous to its creation, P.D. No. 1067-B 2 (supplementing P.D. No. 1067-A) was issued. Thereafter, P.D. No. 1067-A and 1067-B were amended by P.D. No. 1399. 3 To consolidate the laws pertaining to the franchise and powers of PAGCOR, P.D. No. 1869 4...