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Revenue Memorandum Circular · RMC

RMC No. 155-2022

To further extend the acceptance of manually-issued Certificate of Entitlement to Tax Incentives (CETI) as an attachment to the Annual Income Tax Return (AITR) filed by Registered Business Enterprises (RBEs) as proof of their entitlement to Income Tax incentives.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
155
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 155-2022 (December 27, 2022) further extends the acceptance of a manually-issued Certificate of Entitlement to Tax Incentives (CETI) as an attachment to the Annual Income Tax Return (AITR) of Registered Business Enterprises (RBEs) as proof of their entitlement to Income Tax incentives. All RBEs enjoying Income Tax incentives may attach the CETI manually issued by their respective Investment Promotion Agency to their AITR for taxable year 2022, until a system-generated CETI can be issued through the Fiscal Incentives Registration and Monitoring System administered by the Fiscal Incentives and Review Board. The CETI is required for RBEs to avail of the Income Tax Holiday or preferential rate granted by law.