Back on site na o tanggal ang tax perks ng kumpanya! Ibibigay lang ang tax incentives ng mga kumpanya kapag patuloy ang operasyon nito sa loob ng economic zones — DOJ

Ayon sa legal opinion ng Department of Justice, “Business enterprises located in the economic or freeport zone must continue to conduct their activities within the zone boundaries if they wish to continue availing of their tax incentives under the CREATE Act.”

Nilinaw ni Justice Secretary Jesus Crispin C. Remulla na wala ng ligal basehan ang pagbibigay ng tax incentives sa mga kumpanya sa economic zone na nag-aalok ng work-from-home (WFH) arrangement sa mga empleyado nito dahil tapos na ang pandemya.

Iyan ang sinabi ni Remulla sa legal opinion ng DOJ, alinsunod na rin sa hiling ni Presidential Management Staff Undersecretary for Legal and Monitoring Rodolfo John Robert C. Pallatao IV.

Ginamit na basehan ni Remulla sa kaniyang legal opinion ang Section 309 ng Republic Act (RA) No. 11534, o ang Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.

“Section 309 of R.A. No. 11534 specifically requires registered projects or activities under an Investment Promotion Agency (IPA) administering an economic zone or freeport to be exclusively conducted or operated within the geographical boundaries of the zone or freeport, and any project or activity conducted or performed outside the zone or free port shall not be entitled to the incentive under CREATE Act,” paliwanag niya.

Kanya naman, ayon na rin sa naturang legal opinion, ““business enterprises located in the economic or freeport zone must continue to conduct their activities within the zone boundaries if they wish to continue availing of their tax incentives under the CREATE Act.”

Gayunpaman, maaari pa ring daw mag-alok ng WFH arrangements ang mga kumpanyang nasa economic zones, subalit hindi na sila kwalipikado sa mga tax incentive.