RMC No. 15-2023 — Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI) Digest | Full Text | BOI MC No. 2023-001

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAHCHNS R TWENUE 9I0N

FEB.0 3 2023 -ooam. T+.N

02 February 2023

REVENUE MEMORANDUM CIRCULAR NO. 15-2023

SUBJECT: Publishing the Full Text of Memorandum Circular No. 2023-001

by the Board of Investments (BOI)

TO All Internal Revenue Officers and Others Concerned

clarification on the coverage of logistics services as "activities in support to exporters" under the 2022 Strategic Investment Priority Plan (SIPP). others concerned, attached is the full text of Memorandum Circular No. 2023-001 of the B0I through Board Resolution Number 02-01, Series of 2023, dated 31 January 2023 for the For the information and guidance of all internal revenue officers, employees and

wide a publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this Circular as

ROME ITMA UI, JR Cornmissioner of Internal Revenue

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