DOF-DTI Joint Memorandum Circular No. 001-2023

Guidelines on the Determination of Non-Local Availability of Capital Equipment, Raw Materials, Spare Parts, or Accessories Under Part II, Rule 2, Section 4(B)(3) of the Implementing Rules and Regulations (IRR) of Title XIII of Republic Act (RA) No. 8424, Otherwise Known as the "National Internal Revenue Code of 1997", as Amended by RA No. 11534 or the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) ACT"