CREATE Law Simplified
Simplified Corporate Recovery and Tax Incentives for Enterprises: Act An Act Reforming The Corporate Income Tax And Incentives System

Section 2
Policy

Section 17
Repealing Clause

Section 18
Amendatory Clause

Section 28
Rates of Income Tax on Foreign Corporations

Section 291
Rates of Income Tax on Foreign Corporations

Section 294
Incentives

Section 297
Expanded Functions of the Fiscal Incentives Review Board

Section 300
Strategic Investment Priority Plan

Section 305
Filing of Tax Returns and Submission of Tax Incentives Reports

Section 309
Prohibition on Registered Activities
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