For the information and guidance of all internal revenue officers, employees, and others concerned, attached is the DTI MC No. 22-19, s. 2022 dated October 18, 2022, prescribing the guidelines on the transfer of RBEs in the IT-BPM sector from their concerned Investment Promotion Agency administering economic or Freeport zone to BOI. This is in view of the Fiscal Incentives Review Board Resolution No. 026-2022 dated September 14, 2022, which allows RBEs in the IT-BPM  sector to transfer their registration to BOI to implement up to one hundred percent (100%) work-from-home (WFH) arrangements without their tax incentives being adversely affected.