With the COVID-19 pandemic declared over, work-from-home (WFH) arrangements of registered business enterprises (RBEs) in economic zones should no longer get tax incentives under Republic Act (RA) No. 11534 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Law.

The Department of Justice (DOJ) rendered this legal opinion dated Jan. 3 following a request made by Presidential Management Staff (PMS) Undersecretary for Legal and Monitoring Rodolfo John Robert Pallatao IV.

Justice Secretary Jesus Crispin Remulla cited Section 309 of the CREATE Law, which said that a qualified registered project or activity under an Investment Promotion Agency administering an economic zone or freeport must conduct its businesses within their geographical boundaries.

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