The following are the noteworthy matters clarified through FAQs on FIRB Administrative Order No. 001-2023 dated January 16, 2023 or the Supplemental Guidelines on the registration of RBEs in the IT-BPM sector with the BOI:

WFH Arrangement

• There is no limit as to the period of enjoyment of the WFH arrangement once a project is registered with the BOI. Registration with the BOI under FIRB Resolution Nos. 26-2022 and 33-2022 is a permanent solution that enables RBEs located in economic zones or freeport zones to conduct 100% WFH arrangements indefinitely.
• IT-BPM RBEs that implemented WFH arrangements in 2023 but failed to register with the BOI by 31 January 2023 shall be subject to a penalty on the entirety of the RCIT the month/s of non-compliance, without prejudice to the suspension or withdrawal of tax incentives or cancellation of the corresponding Certificate of Registration, upon further assessment by the concerned IPAs or the FIRB.
• The BOI-COR cannot be amended after January 31, 2023 to include expansions or new projects in order to allow these new projects or expansions to implement WFH arrangements. New or expansion projects or activities of IT-BPM RBEs should be separately registered with the BOI in order to avail of WFH arrangements.
• Employees under a hybrid work arrangement shall be included in the WFH count. The WFH count will be the basis for determining the reasonableness of the volume of assets brought out of the economic zone or freeport zone. For example, if an IT-BPM RBE has 200 employees and has a 20 working-day month, in a full month, the full on-site ceiling would be 200 x 20, or 4,000. If 100 employees availed of 10 offsite workdays, then the WFH ratio for the month would then be [(100 x 10) / (200 x 20)] or 25%. For ease of tracing, kindly indicate the related number of working days used (e.g., 20 working-days).

Registration with BOI and other IPAs

• The registration with the BOI will be an additional registration on top of the IT-BPM RBE's existing registration. The registration with BOI will be the basis for fiscal incentives, while the registration with the concerned or original IPA will be the basis for non-fiscal incentives and the corresponding terms and conditions of registration. As such, IT-BPM RBEs must continue to abide by regulations and existing procedural rules set by both IPAs in order to maintain their fiscal and non-fiscal incentives.