RMC No. 46-2023 — Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector Digest | Full Text | FIRB Advisory No. 006-2023

REPUBLIC OF THE PHILIPPINES RUreAUOF iNtEP M gFVENUe

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE BIR National Office Building APR 19 2823 q(FoD"r5'mS

Diliman, Quezon City

RECOrDs mGi. D. .iSiCn

Date: 1 9 APR 2023

REVENUE MEMORANDUM CIRCULAR NO. 4 - 2023

SUBJECT: Publishing the Full Text of Fiscal Incentives Review Board (FIRB) Advisory No. 006- 2023 Regarding Clarifications on the Supplemental Guidelines on the Registration

with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology -- Business Process Management (IT-BPM) Sector

TO: All Internal Revenue Officials, Emplovees and Other Concerned

others concerned, attached is the FIRB Advisory No. 006-2023 dated 05 April 2023, in a For the information and guidance of all internal revenue officers, emiployees and

question and answer format, which further clarifies the issues covering the transfer of registration with the BOI of RBES in the IT-BPM sector. This is in view of'the issuance of the FIRB ,Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution Nos. 026-22 and 033-22 dated 14 September 2022 and 23 December 2022, respectively.

Discussed:in the abovementioned advisory, among others, are: (1) the policies and guidelines on the .movement of capital equipment and other assets: within and outside the economic zones and/or Freeport zones and, (2) concerns on expansion projects under Philippine Economic Zone Authority (PEZA). R

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

ROMEO D.LUMAGUJR Commissioner of Internal Revenue 006212

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