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

Policy

Repealing Clause

Section 17

Repealing Clause

Amendatory Clause

Section 18

Amendatory Clause

Rates of Income Tax on Foreign Corporations

Section 28

Rates of Income Tax on Foreign Corporations

Rates of Income Tax on Foreign Corporations

Section 291

Rates of Income Tax on Foreign Corporations

Incentives

Section 294

Incentives

Expanded Functions of the Fiscal Incentives Review Board

Section 297

Expanded Functions of the Fiscal Incentives Review Board

Strategic Investment Priority Plan

Section 300

Strategic Investment Priority Plan

Filing of Tax Returns and Submission of Tax Incentives Reports

Section 305

Filing of Tax Returns and Submission of Tax Incentives Reports

Prohibition on Registered Activities

Section 309

Prohibition on Registered Activities

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