FIRB Administrative Order No. 002-2023

February 28, 2023 PEZA MEMORANDUM CIRCULAR NO. 2023-013 TO : All Concerned ITBPM Registered Business Enterprises All Zone Administrators/Zone Managers/Officers-in-Charge SUBJECT : FIRB Administrative Order No. 002-2023 Please be informed that the Fiscal Incentives Review Board (FIRB) has issued Administrative Order No. 002-2023 dated 23 February 2023 for the deferral of the Certificate of Non-Local Availability (CNLA) requirement under FIRB AO No. 001-2023 or the Supplementary Guidelines to Operationalize the Registration of RBEs in the IT-BPM Sector with the BOI, pending the issuance of a Joint Memorandum Circular (JMC) to operationalize Rule 2, Section 4 (B) (3) of the Implementing Rules and Regulations (IRR) of R.A. No. 11534 or the CREATE Act. As such, starting 01 February 2023, the importations of transferee RBEs, i.e. , RBEs in the ITBPM sector which registered with the BOI, may now process their tax exemption indorsement (TEI) from the Department of Finance-Revenue Office (DOF-RO) without the CNLA. CAIHTE Attached hereto is a copy of FIRB AO No. 002-2023 program for your reference. For your information and guidance. (SGD.) TERESO O. PANGA Officer-in-Charge of the Authority and Deputy Director General for Policy and Planning ATTACHMENT FIRB Administrative Order No. 002-2023 February 23, 2023