DOJ Legal Opinion No. 02-24: Effect of WFH Arrangements to the Tax Incentives of Registered Business Enterprises

Section 309 of the Corporate Recovery and Tax Incentives for Enterprises Act (hereinafter referred to as “CREATE”) requires registered projects and activities under an Investment Promotion Agency (“IPA”) administering an economic zone (“ecozone”) or freeport to be exclusively conducted or operated within the geographical boundaries of the zone or freeport being administered by the IPA in which the projects or activities are registered. Any project or activity conducted or performed outside the ecozone or freeport shall not be entitled to the incentives under CREATE, unless such project or activity is conducted or operated under another IPA. IPAs are government entities in charge of promoting investments, administering tax and non-tax incentives, and/or overseeing the operations of economic zones and freeports, such as the Board of Investments (“BOI“), the Philippine Economic Zone Authority, and the Subic Bay Metropolitan Authority. 

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