RMC No. 17-2023 — Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI) Digest | Full Text | FIRB Advisory No. 002-2023 | Annexes

REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE danTYyt

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City RECORDS MGT. DIVISION VGI FEB.06 2023 105 DM

Date: January 19, 2023

REVENUE MEMORANDUM CIRCULAR NO. 17- 2023

SUBJECT: Publishing Fiscal Incentives Review Board (FIRB) Advisory No. 002-2023. Templates for the Certificate of Entitlement to Tax Incentives (CETI)

TO: All Internal Revenue Officials, Employees and Other Concerned

("Renewable Energy Projects"). templates for the CETI covering the Projects registered under Repubiic Act (RA) No. 11534 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act ("CREATE Projects") and Projects registered under RA No. 9513 or the Renewable Energy Act of 2008 attached is a copy of FIRB Advisory No. 002-2023 with annexes on the availability of the Projects"), Projects registered prior to the effectivity of the CREATE Act ("Pre-CREATE For the information of all internal revenue officials, employees and others concerned.

previous templates circulated last March 23, 2022, shall remain valid for the corresponding beginning March 1, 2023. CETIs already issued on or before February 28, 2023 using the fiscal or calendar year, unless canceled, suspended, or withdrawn by the IPA or the FIRB, after All Investment Promotion Agencies (IPAs) are mandated to use the updated templates

due process.

widest dissemination and publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this Circular the

4 MU, JR. Co Missioner of Internal Revenue

I-2/ies TBUREAU OF INTERNAL REVENUE Internal communiCations division NEYTS 002113

FEB 06 2023

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