RMC No. 102-2022

RMC No. 102-2022 publishes FIRB Resolution No. 017-22, which authorizes registered business enterprises (RBEs) in the IT-BPM sector to adopt a work-from-home (WFH) arrangement for up to 30% of their total workforce, provided the remaining 70% render work or service within the geographical boundaries of the ecozone or freeport zone where the project/activity is registered. The total workforce count excludes third-party contractors rendering janitorial, security, or similar services. RBEs that exceed the 30% cap are not entitled to fiscal and non-fiscal incentives for the months of non-compliance. The 70:30 arrangement is a temporary measure from April 1, 2022 until September 12, 2022, under Rule 23 of the CREATE Act IRR and in view of Presidential Proclamation No. 1218, s.2021.