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

The State shall develop the national economy towards global competitiveness by implementing tax policies that will attract investments

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Repealing Clause
Section 17

Repealing Clause

Repealing Clause
Amendatory Clause
Section 18

Amendatory Clause

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
Rates of Income Tax on Foreign Corporations
Section 291

Rates of Income Tax on Foreign Corporations

Rates of Income Tax on Foreign Corporations
Incentives
Section 294

Incentives

Rates of Income Tax on Foreign Corporations
Expanded Functions of the Fiscal Incentives Review Board
Section 297

Expanded Functions of the Fiscal Incentives Review Board

Expanded Functions of the Fiscal Incentives Review Board
Strategic Investment Priority Plan
Section 300

Strategic Investment Priority Plan

Expanded Functions of the Fiscal Incentives Review Board
Filing of Tax Returns and Submission of Tax Incentives Reports
Section 305

Filing of Tax Returns and Submission of Tax Incentives Reports

Expanded Functions of the Fiscal Incentives Review Board
Prohibition on Registered Activities
Section 309

Prohibition on Registered Activities

Expanded Functions of the Fiscal Incentives Review Board