But the Department of Finance has said that to enjoy these tax perks, these firms also have to comply with Section 309 of the Tax Code, which says that these companies “shall be exclusively conducted or operated within the geographical boundaries of the zone or freeport.”
Source: As gov’t nixes WFH, BPOs say hybrid work is the future | ABS-CBN News
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LN: Paki-amend na lang ang batas na ito please. 😀
Legal Notes 