Publishing the Full Text of Fiscal Incentives Review Board (FIRB) Administrative Order No. 001-2023 Prescribing the Supplemental Guidelines to Operationalize FIRB Resolution No. 026-22 Dated 14 September 2022, as Further Extended by FIRB Resolution No. 033-22 Dated 23 December 2022
Revenue Memorandum Circular No. 18-2023 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Feb 6, 2023
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February 6, 2023 REVENUE MEMORANDUM CIRCULAR NO. 18-2023 SUBJECT : Publishing the Full Text of Fiscal Incentives Review Board (FIRB) Administrative Order No. 001-2023 Prescribing the Supplemental Guidelines to Operationalize FIRB Resolution No. 026-22 Dated 14 September 2022, as Further Extended by FIRB Resolution No. 033-22 Dated 23 December 2022 TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, attached is the FIRB Administrative Order No. 001-2023 dated 16 January 2023 which prescribes the supplemental guidelines to facilitate and allow a seamless and orderly operationalization of registration of existing Registered Business Enterprises (RBEs) in the Information Technology-Business Process Management (IT-BPM) sector with the Board of Investments (BOI) for purposes of adopting up to 100% work-from-home (WFH) arrangements as prescribed under FIRB Resolution No. 026-22 dated 14 September 2022, DTI MC No. 22-19, s. 2022 dated October 18, 2022, FIRB Resolution No. 033-22 dated 23 December 2022. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ATTACHMENT FIRB Administrative Order No. 001 January 16, 2023
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