Resolutions FIRB Resolution No. 004-25 2025-03-19 Rules Governing the Action on the Applications for the Transfer of Registration of Existing Projects Qualified under the Interim IRR of RA No. 12066 Fiscal Incentives Review Board · ONAR 25-0393
Resolutions Resolution No. 024-24 2024-11-29 Establishing the Policy on Upgrading of Tax Incentives Fiscal Incentives Review Board · ONAR 24-1287
Resolutions Resolution No. 009-24 2024-07-12 Conduct of Annual Performance Monitoring of RBEs and IPAs Fiscal Incentives Review Board · ONAR 24-1154
Resolutions Resolution No. 008-24 2024-07-12 Guidelines on the Process of Returning and Archiving Tax Incentives Applications with Incomplete Documents Fiscal Incentives Review Board · ONAR 24-1154
Memorandum Circulars Memo Circular No. 001-2024 2024-03-27 Online submission of Annual Tax Incentives Report (ATIR) and Annual Benefits Report (ABR) through the Fiscal Incentives Registration and Monitoring System (FIRMS) Fiscal Incentives Review Board · ONAR 24-0453
Resolutions Resolution No. 004-24 2024-02-22 Approving the Policy on the Duration of non-Income Tax-Based Incentives for Tax Incentive Applications under the CREATE Act. Fiscal Incentives Review Board · ONAR 24-0453
Resolutions Resolution No. 003-24 2024-02-02 Increasing the Investment Capital Threshold for Projects Delegated to the IPAs under the CREATE Act Fiscal Incentives Review Board · ONAR 24-0184
- 2023-08-08 Amending Rule 18, Section 5 of the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise Known as the "National Internal Revenue Code of 1997", As Amended by Republic Act 11534 or the "Corporate Recovery andTax Incentives for Enterprises (CREATE ACT)" Fiscal Incentives Review Board · ONAR 23-0821
Joint Memorandum Circular DOF-DTI Joint Memorandum Circular No. 001-2023 2023-05-10 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" Fiscal Incentives Review Board · ONAR 24-0090
Memorandum Circulars Memorandum Circular No. 001-2023 2023-04-20 Online Submission of the Annual Tax Incentives Report (ATIR) and Annual Benefits Report (ABR) Through the Fiscal Incentives Registration and Monitoring System (FIRMS) Fiscal Incentives Review Board · ONAR 24-0090
- Administrative Order No. 003-2023 2023-03-16 Amended Guidelines on the Tax Exemption Indorsement (TEI) Requirement Under FIRB Administrative Order (AO) No. 001-2023 for RBEs in the IT-BPM Sector that Registered with the BOI for Purposes of Adopting up to 100% Work-From-Home (WFH) Arrangements Without Adversely Affecting the Enjoyment of their Fiscal and Non-Fiscal Incentives, Pursuant to FIRB Resolution No. 026-2022, Dated 14 September 2022, and as Further Extended by FIRB Resolution No. 033-2022, Dated 23 December 2022 Fiscal Incentives Review Board · ONAR 23-0333
- DOF-DTI Joint Administrative Order No. 001-2023 2023-03-09 Guidelines to Implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code (NIRC) of 1997, as Amended by Republic Act (RA) No. 11534, Otherwise Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives Fiscal Incentives Review Board · ONAR 23-0333
- Resolution No. 012-23 2023-03-03 Requirement of Securing the TEI from the DOF-RO Fiscal Incentives Review Board · ONAR 23-0333
- Administrative Order No. 002-2023 2023-02-23 Deferral of the Certificate of Non-Local Availability (CNLA) Requirement Under FIRB Administrative Order (AO) No. 001-2023 Fiscal Incentives Review Board · ONAR 23-0333
- Administrative Order No. 001-2023 2023-01-16 Supplemental Guidelines to Operationalize Fiscal Incentives Review Board (FIRB) Resolution No. 026-22, Dated 14 September 2022, as Further Extended by FIRB Resolution No 033-22, Dated 23 December 2022, Providing the Registration of Existing RBEs in the IT-BPM Sector with the BOI Allowing Them to Adopt up to 100% Work-From-Home (WFH) Arrangements Without Adversely Affecting the Enjoyment of their Fiscal and Non-Fiscal Incentives Fiscal Incentives Review Board · ONAR 23-0333
- Resolution No. 033-22 2022-12-23 Extending until 31 Jan. 2023 the transfer of registration of existing IT-BPM RBEs to BOI Fiscal Incentives Review Board · ONAR 23-0032
Administrative Orders Administrative Order No. 003-2022 2022-12-22 Omnibus Guidelines on FIRB Reportorial Requirements Fiscal Incentives Review Board · ONAR 24-0090
Memorandum Circulars Memorandum Circular No. 001-2022 2022-11-29 Rules on Motion for Reconsideration Filed Under Title XIII of Republic Act (RA) No. 8424, Otherwise Known as the "National Internal Revenue Code (NIRC) of 1997," as Amended by RA 11534, Otherwise Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, and Its Implementing Rules and Regulations (IRR), as Amended Fiscal Incentives Review Board · ONAR 24-0090
Administrative Orders Administrative Order No. 002-2022 2022-08-25 Guidelines on the Innovation and Use of New Technology Criterion in the Ex-Ante Cost-Benefit Analysis (CBA) Fiscal Incentives Review Board · ONAR 24-0090
Joint Administrative Order DOF-CDA-BIR Joint Administrative Order No. 001-2025 Rules to Implement the Penalty Provision Under Section 308 of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (RA) No. 11534, Otherwise Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as Implemented by Department of Finance and Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, Issued on 09 March 2023 Fiscal Incentives Review Board · ONAR 25-0280
