Templates for the Certificate of Entitlement to Tax Incentives (CETIs)

January 19, 2023 FIRB ADVISORY NO. 002-2023 FOR : Bureau of Internal Revenue and All Heads of Investment Promotion Agencies (IPAs) SUBJECT : Templates for the Certificate of Entitlement to Tax Incentives (CETIs) This Advisory is issued to inform all parties concerned on the availability of the templates for the CETI covering the following types of projects: Classification of Projects Annex Updates 1. Projects registered under Republic Act (RA) No. 11534 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act ("CREATE Projects") Annex "A" No change 2. Projects registered prior to the effectivity of the CREATE Act ("Pre-CREATE Projects") Annex "B" Minor changes (in red font) 3. Projects registered under RA No. 9513 or the Renewable Energy Act of 2008 ("Renewable Energy Projects") Annex "C" Minor changes (in red font) Please refer to the attached annexes for a copy of the templates. Ready-for-use electronic copies of the templates are also uploaded in the FIRB Website, for the IPAs' perusal. All IPAs are mandated to use the updated templates beginning 1 March 2023 . However, earlier adoption of these amended templates is highly encouraged. All CETIs already issued or to be issued on or before 28 February 2023 by the IPAs, using the previous templates circulated last 23 March 2022, shall remain valid for the corresponding fiscal or calendar year, unless canceled, suspended, or withdrawn by the IPA or the FIRB, after due process. For your guidance. Thank you. (SGD.) JUVY C. DANOFRATA Assistant Secretary of Finance and Head of the FIRB Secretariat ANNEX A CETI Template for "CREATE Projects" ANNEX B CETI Template for "Pre-CREATE Projects" ANNEX C CETI Template for "Renewable Energy Projects"