CREATE Law Simplified

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 →