Amicus Curiaehe Fiscal Incentives Review Board has finally provided a solution. Registered enterprises of the Information Technology and Business Process Management sector may now adopt, on a long-term basis, flexible work arrangements with no adverse effects on their existing incentives. Business Process Outsourcing companies only need to change their administrator, register with Board of Investments , and establish their compliance with the terms and conditions of their existing registrations.
All these questions lead to the fundamental issue of the resolution’s legal basis. I say there is. The FIRB may have only failed to clearly articulate it. Some may ask: Is it not that the cited provision refers to a situation where the enterprise will stay with the same incentives administrator? The law does not state this limitation. The FIRB has sufficient leeway on how to apply such a provision. It is even possible for the FIRB to interpret the rule on conduct of activity within the zone’s boundaries as only applying to those who deal with goods.
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