CREATE Law Simplified

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