ADVISORIES 2024 FIRB Advisory No. 007-2024: Interim Implementing Rules and Regulations (IRR) on the Availment of Incentives and Transfer of Registration as Provided Under Republic Act No. 12066 1 file(s) 3.65 MB Download FIRB Advisory No. 006-2024: Interim guidelines on the submission of the employment and compensation data in the Annual Benefits Report (ABR) 1 file(s) 1.31 MB Download FIRB Advisory No. 005-2024 - Annual Tax Incentives Report (ATIR) and Annual Benefits Report (ABR) submission through the Fiscal Incentives Registration and Monitoring System (FIRMS) for taxable year 2024 1 file(s) 1.25 MB Download FIRB Advisory 004-2024 - Designation of the Head of the FIRB Secretariat and Chairperson of the FIRB Technical Committee 1 file(s) 1.35 MB Download FIRB Advisory 003-2024 (Investment Capital Threshold Increase) - Circularizing FIRB Resolution No. 003-24, which increased the investment capital threshold for projects delegated to the IPAs from PhP 1 billion and below, to PhP 15 billion and below. 1 file(s) 677.62 KB Download FIRB Advisory 002-2024 - Circularizing the Department of Finance-Department of Budget and Management (DOF-DBM) Joint Circular (JC) No. 001-2024, entitled “Rules, Guidelines, and Procedures Implementing the Tax Expenditure Subsidy (TES) Section Under the General Provisions of the Annual General Appropriations Act (GAA),” and its annexes. 1 file(s) 603.85 KB Download FIRB Advisory 001-2024 - Frequently Asked Questions on the Department of Finance and Department of Trade and Industry (DOF-DTI) Joint Administrative Order (JAO) No. 001-2023 and its Annexed Reports 1 file(s) 1.25 MB Download 2023 FIRB Advisory 019-2023 - Availability of the updated templates for the Annual Tax Incentives Report (ATIR) and Annual Benefits Report (ABR) of Cooperatives (FIRB Form No. 3003AS v2.2 dated 20 December 2023) 1 file(s) 469.35 KB Download FIRB Advisory 018-2023 - Updates on the Firm-Level Data on Tax Incentives and the Related Benefits covering taxable year 2022 1 file(s) 564.84 KB Download FIRB Advisory 017-2023 - Availability of the updated templates for the Annual Tax Incentives Report (ATIR) and Annual Benefits Report (ABR) of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023) 1 file(s) 991.25 KB Download FIRB ADVISORY 016-2023 - AVAILABILITY OF THE UPDATED TEMPLATES FOR THE ANNUAL TAX INCENTIVES REPORT (ATIR) AND ANNUAL BENEFITS REPORT (ABR) OF COOPERATIVES 1 file(s) 351.10 KB Download FIRB Advisory 015-2023 - Circulating the Designation of DOF Undersecretary Bayani H. Agabin as Chairperson of the FIRB-TC 1 file(s) 591.52 KB Download FIRB Advisory 014-2023 - Advisory Circulating DOF DO No. 033-2023 - Guidelines on local taxes, fees and charges of RBEs granted incentives prior to the effectivity of the CREATE Act 1 file(s) 611.94 KB Download FIRB Advisory 013-2023 - Use of official FIRB secretariat hologram in all FIRB outbound documents 1 file(s) 336.17 KB Download FIRB Advisory 012-2023 - Advisory to refrain from promoting the presence of FIRB in activities where its attendance is neither officially requested nor confirmed 1 file(s) 318.55 KB Download FIRB Advisory 011-2023 - Circulating the DOF-DTI JMC No. 001-2023, dated 10 May 2023, entitled, “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 IRR of Title XIII of RA No. 8424, otherwise known as the “National Internal Revenue Code of 1997”, as amended by RA No. 11534 or the "CREATE Act” 1 file(s) 596.64 KB Download FIRB ADVISORY 010A-2023 – Clarifications on the submission of the ATIR and ABR for the taxable year 2022 1 file(s) 256.93 KB Download 12 2022 FIRB Advisory 010-2022 - Deadline for Submission of the Annual Tax Incentives Report (ATIR) and Annual Benefits Reports (ABR) for the Taxable Year 2022 1 file(s) 373.32 KB Download FIRB Advisory 009-2022 - Circulating the Designation of DOF Undersecretary Maria Cielo D. Magno as Chairperson of the FIRB Technical Committee (FIRB-TC) 1 file(s) 339.53 KB Download FIRB Advisory 008-2022: Circulating the Department of Trade and Industry (DTI) Memorandum Circular (MC) No. 22-19, s.2022 dated 18 October 2022, Entitled, “Guidelines on the Registration with the Board of Investments (BOI) of Existing RBEs in the IT-BPM Sector by virtue of Fiscal Incentives Review Board Resolution No. 026-22 dated 14 September 2022” 1 file(s) 582.03 KB Download FIRB ADVISORY 007-2022: PROVISIONAL EXTENSION OF THE EXISTING 30-70 WFH ARRANGEMENT FOR RBES IN THE IT-BPM SECTOR PURSUANT TO FIRB RESOLUTION NO. 017-22 1 file(s) 378.71 KB Download FIRB Advisory 006-2022: Extension of the Deadline for the submission of the Annual Tax Incentive Report (ATIR) and Annual Benefits Report (ABR) 1 file(s) 79.29 KB Download FIRB ADVISORY 005-2022: SUBMISSION OF TENTATIVE REPORTS TO THE FISCAL INCENTIVES REVIEW BOARD (FIRB) SECRETARIAT, THE BUREAU OF INTERNAL REVENUE (BIR) AND THE DEPARTMENT OF FINANCE (DOF) 1 file(s) 74.42 KB Download FIRB ADVISORY 004-2022: FREQUENTLY ASKED QUESTIONS ON THE FISCAL INCENTIVES REGISTRATION AND MONITORING SYSTEM (FIRMS), ANNUAL TAX INCENTIVES REPORT (ATIR) AND ANNUAL BENEFITS REPORTS (ABR) 1 file(s) 119.26 KB Download FIRB Advisory 003-2022: Frequently Asked Questions on the Fiscal Incentives Registration and Monitoring System (FIRMS), Annual Tax Incentives Report (ATIR) and Annual Benefits Reports (ABR) 1 file(s) 259.67 KB Download FIRB ADVISORY 002-2022 - Filing deadline of the Annual Tax Incentives Report (ATIR) and Annual Benefits Reports (ABR) 1 file(s) 189.33 KB Download FIRB Advisory 001-2022 - Availability of new TIMTA templates 1 file(s) 89.77 KB Download