RMC No. 18-2023 — Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22 Digest | Full Text | FIRB AO No. 001-2023

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPART'MENT OF FINANCE BIR National Office Building Diliman, Quezon City BUREAU QF INYE RNAL REVENUE RECORDS MGT. DIVISION eatytm 4U3 FEB 06 2023 ..n.M

Date:_0 6_FEB 2023

REVENUE MEMORANDUM C!RCULAR NO. 18-2023

SUBJECT: Publishing the Full Text of Fiscal Incentives Review Board (FIRB) Administrative Resoiution No. 033-22 dated 23 December 2022 Order No. 001-2023 Prescribing the Supplemental Guidelines to Operationalize FIRB Resolution No. 026-22 dated 14 September 2022, as further extended by FIRB

TO: All Internal Revenue Officers and Other Concerned

others concerned, attached is the FIRB Administrative Order No. 001-2023 dated 16 January 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. 2023 which prescribes the supplemental guidelines to facilitate and allow a seamless and 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

ROMFO UMAG,JR Cor ssioner of Internat Revenue

-2 002112

BUREAU OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION aYYTE

FEB 06 202