FIRB now allows 30% of the total workforce of RBEs in the IT-BPM sector to work offsite from April 1, 2022 until September 12, 2022

FIRB now allows 30% of the total workforce of RBEs in the IT-BPM sector to work offsite from April 1, 2022 until September 12, 2022

(Revenue Memorandum Circular No. 102-2022, issued on July 19, 2022) 

This Tax Alert is issued to inform all concerned on the resolution of the Fiscal Incentives Review Board (FIRB) further allowing Registered Business Enterprises (RBEs) in the Information Technology – Business Process Management (IT-BPM) sector to adopt a work-from-home (WFH) arrangement. 

Pursuant to FIRB Resolution No. 017-22, RBEs in the IT-BPM sector are allowed to adopt a WFH arrangement for not exceeding 30% of its total workforce for the period from April 1, 2022 until September 12, 2022. Those adopting a WFH arrangement exceeding the 30% threshold shall not be entitled to avail of fiscal and non-fiscal incentives for the said month/s of non-compliance.   

The total workforce shall refer to the total employees that are directly or indirectly engaged in the registered project or activity of the RBE. This excludes third-party contractors rendering janitorial or security services and other similar services.