FIRB Advisory 011-2023 - Circulating the DOF-DTI JMC No. 001-2023, dated 10 May 2023, entitled, “Guidelines on the Determination of Non-Local Availability of Capital Equipment, Raw Materials, Spare Parts, or Accessories under Part II, Rule 2, Section 4(B)(3) of the IRR of Title XIII of RA No. 8424, otherwise known as the “National Internal Revenue Code of 1997”, as amended by RA No. 11534 or the "CREATE Act”