Tax Notes
Period of Availment of incentives for FIRB and IPA-approved projects under the Create More Act (Sections 19-21)
Following the discussion on the incentives for Registered Export Enterprises (REEs) and Domestic Market Enterprises (DMEs) under the Create More Act, this article focuses on the period of availment of incentives specifically for projects approved by the Fiscal Incentives Review Board (FIRB) and other Investment Promotion Agencies (IPAs) such as the Board of Investments and Philippine Economic Zone Authority, and the creation of a dedicated taxpayer service division for Registered Business Enterprises (RBEs).