FIRB Advisory 001-2023 – Circularizing the Bureau of Internal Revenue (BIR) Revenue Memorandum Circular (RMC) No. 155-2022 dated 27 December 2022 entitled “Submission of Certificate of Entitlement to Tax Incentives (CETI) Under Republic Act No. 11534 – The Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act



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