Revenue Memorandum Circular (RMC) No. 28-2022 issued on March 16, 2022 prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under Republic Act No. 11534 (Corporate Recovery and Tax Incentives (CREATE) Law.
The CETI is a requirement for all Registered Business Enterprises (RBEs) under Investment Promotion Agency (IPA) to be able to avail of the Income Tax Holiday preferential rate granted under CREATE Law. All RBEs shall apply for CETI with their concerned IPA prior to the filing of Annual Income Tax Return (AITR), which shall be attached to the AITR filed with the Bureau of Internal Revenue.
Please check this link for the full text of RMC No. 28-2022