REVENUE MEMORANDUM CIRCULAR NO. 155-2022 issued on December 27, 2022 further extends the acceptance of manually-issued Certificate of Entitlement to Tax Incentives (CETI) as an attachment to Annual Income Tax Return (AITR) to be filed by Registered
               Business Enterprises (RBEs) as proof of their entitlement to Income Tax incentives. All RBEs enjoying Income Tax incentives shall be allowed to attach the CETI manually issued by their respective Investment Promotion Agency in their AITR for the taxable year 2022 until such time that a system-generated CETI can be issued thru the Fiscal Incentives Registration and Monitoring System being administered by the Fiscal Incentives and Review Board.
               The CETI is a requirement for all RBEs in order to avail of the Income Tax Holiday or preferential rate granted by law.