CREATE Law Simplified
Simplified Corporate Recovery and Tax Incentives for Enterprises: Act An Act Reforming The Corporate Income Tax And Incentives System
Policy
Section 2
Repealing Clause
Section 17
Amendatory Clause
Section 18
Rates of Income Tax on Foreign Corporations
Section 28
Rates of Income Tax on Foreign Corporations
Section 291
Incentives
Section 294
Expanded Functions of the Fiscal Incentives Review Board
Section 297
Strategic Investment Priority Plan
Section 300
Filing of Tax Returns and Submission of Tax Incentives Reports
Section 305
Prohibition on Registered Activities
Section 309