What we do
Full-service assurance, tax, and advisory.
From statutory audit to strategic advisory, our engagements are built on rigor, ethics, and a genuine understanding of your business.
01
Audit & Assurance
- Financial statements audit
- Internal audit
- Review of historical financial statements
- Review of prospective financial statements
02
Tax Services
- Tax assessment
- Tax compliance health check
- Tax due diligence
- Tax opinions and rulings
- Tax planning and structuring
- Estate and donor’s tax compliance
03
Accounting Services
- Bookkeeping
- Compilation of financial statements
- Account reconciliations
- Internal accounting
04
Advisory & Business Consultancy
- Business policy making
- Financial due diligence
- Risk management
- Strategic management
05
Corporate Services
- Business registration
- Corporate structuring
- Corporate secretarial
- Payroll processing and compliance
06
Other Services
- Agreed-upon procedures
- Company profiling & loan application assistance
- Estate planning · Retirement planning and funding
- Contract review · Collection services
- Real estate services and other allied services
Who we serve
Industries we serve.
The reporting framework, the controls, and the regulator differ by sector. Our engagements cover twelve.
Business Process OutsourcingStatutory audit, tax compliance, payroll and controls.How we help →
ConstructionProject cost controls, statutory audit and tax compliance.How we help →
CooperativesAudit and regulatory reporting attuned to CDA requirements.How we help →
Educational InstitutionsStatutory audit, internal controls and compliance.How we help →
Electric CooperativesNEA and ERC reporting, asset and inventory controls.How we help →
Import & Export EnterprisesAudit, tariff and customs compliance.How we help →
Non-stock & Non-profit EntitiesFund accountability, donor and regulatory reporting.How we help →
Non-Stock Savings & Loan AssociationsStatutory audit and BSP regulatory reporting.How we help →
Real EstateRevenue recognition, project accounting and tax.How we help →
Retail & TradeInventory, margin analysis and tax compliance.How we help →
Rural BanksFinancial statement audit and BSP reporting support.How we help →
Other Service-Oriented EntitiesAudit, advisory and compliance for service businesses.How we help →
Beyond Tacloban City
Engagements run from wherever you are.
Clients elsewhere in Eastern Visayas, in Metro Manila and in other regions work with us without travelling to our office.
Documents turned over online
Records, schedules and supporting documents are exchanged through shared online folders, and reports are delivered the same way.
Meetings by video call
Planning, status and closing meetings are held by video call. Visits are scheduled where the work requires them, such as an inventory count.
Electronic filing
Returns and reports are filed through the online systems of the BIR, the SEC and the other agencies that accept them.
Our Partners
Led by credentialed professionals.
Four partners with national distinctions, international practice, and deep roots in the academe.
Jomari Jess S. Abellar, CPA, CMA
Senior Managing Partner
CPA (PH) · ASEAN Chartered Professional Accountant · US Certified Management Accountant
Placed 2nd in the May 2018 CPA licensure examination. Trained in assurance and taxation at one of the largest professional services firms in the world before returning to Region VIII, and has since audited MSMEs through to large corporations. Assists taxpayers through BIR audits and assessments. Teaches audit, assurance, and taxation, and authored a CPA reviewer book on auditing.
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Dr. Erwin Vincent G. Alcala, CPA
Chairman and Senior Partner
CPA (PH/AUS) · ASEAN Chartered Professional Accountant · PhD Accounting & Finance, University of Bristol
Audit and Professional Practice Director at one of the world’s Top 4 professional services firms, serving in its London, New York, and Philippine offices. Sat three consecutive terms on the Audit and Assurance Standards Council, served as National President of PICPA for FY 22-23, and sits on the council of the ASEAN Federation of Accountants. Led Saint Paul School of Professional Studies as President for more than a decade.
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Atty. Jayson O. Chan, CPA
Senior Partner
Lawyer & CPA (PH) · Juris Doctor, Cum Laude · BS Accountancy, Cum Laude
Placed 1st in the May 2018 CPA licensure examination and 10th in the December 2023 Bar. Practice centres on tax compliance and health checks, assistance with tax audits, corporate structuring, and tariff and customs compliance. Began his career as a risk and compliance officer, internal auditor, and data privacy officer. Lectures on taxation and commercial law and reviews for the CPA board examinations.
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John Mark Q. Arguelles, CPA
Senior Partner
CPA (PH) · BS Accountancy, Saint Paul School of Professional Studies
More than half a decade in the public practice of accountancy, auditing MSMEs and large corporations across retail and trade, educational institutions, non-profits, importation, and services. Began as an audit associate at a Manila firm. Works in full-cycle accounting and financial reporting with variance and ratio analysis. School accountant and part-time lecturer at SPSPS, and treasurer of PICPA–Tacloban Chapter.
View full profile →Insights
What falls due this month.
The next filing and payment deadlines we are tracking. Open the calendar for the full year.
Get in touch
Let’s talk about your business.
Tell us what you need — audit, tax, bookkeeping, or advisory — and our team will get back to you.
Fatima Office
2nd Floor, Rubber Tree Building, Brgy. 77, 611 BLISS – Fatima Diversion Road, Tacloban City, Philippines 6500
2nd Floor, Rubber Tree Building, Brgy. 77, 611 BLISS – Fatima Diversion Road, Tacloban City, Philippines 6500
Tacloban Downtown Office
Suite 302, F. Mendoza Complex, Sto. Niño St., Brgy. 28, Tacloban City 6500
Suite 302, F. Mendoza Complex, Sto. Niño St., Brgy. 28, Tacloban City 6500
Mobile
0995 398 9482
0995 398 9482
Email
info@aaccocpas.com
info@aaccocpas.com
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Insights
AAC Tax Code.
The National Internal Revenue Code of 1997 as it currently stands — consolidated by the firm to carry the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, CREATE MORE, the CMEPA and the amendatory laws in force to 1 August 2026, with a footnote at every provision naming the law that changed it.
Download the PDF edition →
The printed edition runs to 240 pages and carries the same text, footnotes and references as the browser below. Every section here shows the page it sits on in that PDF, so a citation taken from the screen matches the one taken from the book.
TABLE OF AMENDMENTS
Table of amendments 158 sections amended since 1997, and the laws that amended them
The table lists every section of the Code whose text in this volume carries a footnote identifying an amending law, and the laws so identified. Approval and effectivity dates for each law appear in the References. Sections not listed have not been amended since Republic Act No. 8424 took effect, or were amended only by laws predating the annotations in this edition.
| Section | Amending laws |
|---|---|
| SEC. 5. Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons. | RA 10963 (TRAIN) |
| SEC. 6. Power of the Commissioner to Make Assessments and Prescribe Additional Requirements for Tax Administration and Enforcement. | RA 10963 (TRAIN) RA 12001 (RPVARA) |
| SEC. 20. Submission of Report and Pertinent Information by the Commissioner. | RA 11534 (CREATE) |
| SEC. 21. Sources of Revenue and Classification of Taxpayers. | RA 11976 (EOPT) |
| SEC. 22. Definitions. | RA 11534 (CREATE) RA 11590 RA 11976 (EOPT) RA 12214 (CMEPA) RA 12312 |
| SEC. 24. Income Tax Rates. | RA 10963 (TRAIN) RA 12001 (RPVARA) RA 12214 (CMEPA) |
| SEC. 25. Tax on Nonresident Alien Individual. | RA 10963 (TRAIN) RA 11590 RA 12214 (CMEPA) RA 12312 |
| SEC. 27. Rates of Income Tax on Domestic Corporations. | RA 10963 (TRAIN) RA 11534 (CREATE) RA 11590 RA 11635 RA 12001 (RPVARA) RA 12066 (CREATE MORE) RA 12214 (CMEPA) RA 12312 |
| SEC. 28. Rates of Income Tax on Foreign Corporations. | RA 11534 (CREATE) RA 11590 RA 12066 (CREATE MORE) RA 12214 (CMEPA) RA 12312 |
| [SEC. 29. Imposition of Improperly Accumulated Earnings Tax.] | RA 11534 (CREATE) |
| SEC. 31. Taxable Income Defined. | RA 10963 (TRAIN) |
| SEC. 32. Gross Income. | RA 10963 (TRAIN) RA 11256 RA 12066 (CREATE MORE) RA 12214 (CMEPA) |
| SEC. 33. Special Treatment of Fringe Benefit. | RA 10963 (TRAIN) |
| SEC. 34. Deductions from Gross Income. | RA 10963 (TRAIN) RA 11534 (CREATE) RA 11976 (EOPT) RA 12066 (CREATE MORE) RA 12214 (CMEPA) RA 12253 |
| [SEC. 35. Allowance of Personal Exemption for Individual Taxpayer.] | RA 10963 (TRAIN) |
| SEC. 38. Losses from Wash Sales of Stock or Securities. | RA 12214 (CMEPA) |
| SEC. 39. Capital Gains and Losses. | RA 12214 (CMEPA) |
| SEC. 40. Determination of Amount and Recognition of Gain or Loss. | RA 11534 (CREATE) |
| SEC. 42. Income from Sources Within the Philippines. | RA 12214 (CMEPA) |
| SEC. 51. Individual Return. | RA 10963 (TRAIN) RA 11976 (EOPT) RA 12214 (CMEPA) |
| SEC. 51-A. Substituted Filing of Income Tax Returns by Employees Receiving Purely Compensation Income. | RA 10963 (TRAIN) |
| SEC. 52. Corporation Returns. | RA 10963 (TRAIN) RA 12214 (CMEPA) |
| SEC. 56. Payment and Assessment of Income Tax for Individuals and Corporations. | RA 10963 (TRAIN) RA 11976 (EOPT) RA 12214 (CMEPA) |
| SEC. 57. Withholding of Tax at Source. | RA 11976 (EOPT) RA 12066 (CREATE MORE) RA 12214 (CMEPA) |
| SEC. 58. Returns and Payment of Taxes Withheld at Source. | RA 10963 (TRAIN) RA 11976 (EOPT) |
| [SEC. 62. Exemption Allowed to Estates and Trusts.] | RA 10963 (TRAIN) |
| SEC. 74. Declaration of Income Tax for Individuals. | RA 10963 (TRAIN) |
| SEC. 76. Final Adjustment Return. | RA 11976 (EOPT) |
| SEC. 77. Place and Time of Filing and Payment of Quarterly Corporate Income Tax. | RA 11976 (EOPT) |
| SEC. 79. Income Tax Collected at Source. | RA 10963 (TRAIN) |
| SEC. 81. Filing of Return and Payment of Taxes Withheld. | RA 11976 (EOPT) |
| SEC. 84. Rates of Estate Tax. | RA 10963 (TRAIN) |
| SEC. 86. Computation of Net Estate. | RA 10963 (TRAIN) |
| SEC. 88. Determination of the Value of the Estate. | RA 12001 (RPVARA) |
| [SEC. 89. Notice of Death to be Filed.] | RA 10963 (TRAIN) |
| SEC. 90. Estate Tax Returns. | RA 10963 (TRAIN) RA 11976 (EOPT) |
| SEC. 91. Payment of Tax. | RA 10963 (TRAIN) RA 11976 (EOPT) |
| SEC. 97. Payment of Tax Antecedent to the Transfer of Shares, Bonds or Rights. | RA 10963 (TRAIN) |
| SEC. 99. Rates of Tax Payable by Donor. | RA 10963 (TRAIN) |
| SEC. 100. Transfer for Less Than Adequate and Full Consideration. | RA 10963 (TRAIN) |
| SEC. 101. Exemption of Certain Gifts. | RA 10963 (TRAIN) |
| SEC. 103. Filing of Return and Payment of Tax. | RA 11976 (EOPT) |
| SEC. 105. Persons Liable. | RA 12023 |
| SEC. 106. Value-added Tax on Sale of Goods or Properties. | RA 10963 (TRAIN) RA 11590 RA 11976 (EOPT) RA 12066 (CREATE MORE) RA 12312 |
| SEC. 107. Value-added Tax on Importation of Goods. | RA 10963 (TRAIN) |
| SEC. 108. Value-added Tax on the Sale of Services, Including Digital Services, and the Use or Lease of Properties. | RA 10963 (TRAIN) RA 11590 RA 11976 (EOPT) RA 12023 RA 12066 (CREATE MORE) RA 12312 |
| SEC. 108-A. Liability of Persons Providing Digital Services. | RA 12023 |
| SEC. 108-B. Liability of a Nonresident Digital Service Provider to Withhold and Remit Value-Added Tax. | RA 12023 |
| SEC. 109. Exempt Transactions. | RA 10963 (TRAIN) RA 11467 RA 11534 (CREATE) RA 11976 (EOPT) RA 12023 RA 12066 (CREATE MORE) |
| SEC. 110. Tax Credits. | RA 10963 (TRAIN) RA 11976 (EOPT) RA 12023 |
| SEC. 112. Refunds or Tax Credits of Input Tax. | RA 11976 (EOPT) RA 12066 (CREATE MORE) |
| SEC. 112-A. VAT Refund for Tourists. | RA 12079 |
| SEC. 113. Invoicing and Accounting Requirements for VAT- registered Persons. | RA 11976 (EOPT) RA 12023 |
| SEC. 114. Return and Payment of Value-added Tax. | RA 10963 (TRAIN) RA 11976 (EOPT) RA 12023 |
| SEC. 115. Power of the Commissioner to Suspend the Business Operations of a Taxpayer. | RA 11976 (EOPT) RA 12023 |
| SEC. 116. Tax on Persons Exempt from Value-added Tax (VAT). | RA 11534 (CREATE) |
| SEC. 120. Tax on Overseas Dispatch, Message or Conversation Originating from the Philippines. | RA 11976 (EOPT) |
| [SEC. 125-A. Gaming Tax on Services Rendered by Offshore Gaming Licensees.] | RA 11494 (Bayanihan 2) RA 11590 RA 12312 |
| SEC. 127. Tax on Sale or Exchange of Shares of Stock Listed and Traded through a Local or Foreign Stock Exchange. | RA 11534 (CREATE) RA 12214 (CMEPA) |
| SEC. 128. Returns and Payment of Percentage Taxes. | RA 10963 (TRAIN) RA 11976 (EOPT) |
| SEC. 129. Goods Subject to Excise Taxes. | RA 10963 (TRAIN) |
| SEC. 134. Domestic Denatured Alcohol. | RA 12235 |
| SEC. 135. Petroleum Products Sold to International Carriers and Exempt Entities or Agencies. | RA 12066 (CREATE MORE) |
| SEC. 135-A. Refund of Excise Tax on Petroleum Products. | RA 12066 (CREATE MORE) |
| SEC. 141. Distilled Spirits. | RA 11467 |
| SEC. 142. Wines. | RA 11467 |
| SEC. 143. Fermented Liquors. | RA 11467 |
| SEC. 144. Tobacco Products, Heated Tobacco Products, and Vapor Products. | RA 11346 RA 11467 |
| SEC. 145. Cigars and Cigarettes. | RA 10963 (TRAIN) RA 11346 |
| SEC. 146. Inspection Fee. | RA 11346 |
| SEC. 147. Definition of Terms. | RA 11346 RA 11467 |
| SEC. 148. Manufactured Oils and Other Fuels. | RA 10963 (TRAIN) RA 12316 |
| SEC. 148-A. Mandatory Marking of All Petroleum Products. | RA 10963 (TRAIN) |
| SEC. 149. Automobiles. | RA 10963 (TRAIN) RA 12214 (CMEPA) |
| SEC. 150-A. Non-essential Services. | RA 10963 (TRAIN) |
| SEC. 150-B. Sweetened Beverages. | RA 10963 (TRAIN) |
| SEC. 151. Mineral Products. | RA 10963 (TRAIN) RA 11256 RA 12253 |
| SEC. 151-A. Royalty. | RA 12253 |
| SEC. 151-B. Windfall Profits Tax. | RA 12253 |
| SEC. 151-C. Ring-Fencing of Large-Scale Metallic Mining Operations. | RA 12253 |
| SEC. 151-D. Monitoring and Audit of Sales and Exportation of Minerals, Mineral Products, and Raw Ores. | RA 12253 |
| SEC. 152. Extent of Supervision Over Establishments Producing Taxable Output. | RA 11346 |
| SEC. 155. Manufacturers and/or Importers to Provide Themselves with Counting or Metering Devices to Determine the Volume of Production and Importation. | RA 10963 (TRAIN) |
| SEC. 164. Information to be Given by Manufacturers, Importers, Indentors, and Wholesalers of any Apparatus or Mechanical Contrivance Specially for the Manufacture of Articles Subject to Excise Tax and Importers, Indentors, Manufacturers or Sellers of Cigarette Paper in Bobbins, Cigarette Tipping Paper or Cigarette Filter Tips. | RA 11346 |
| SEC. 168. Denaturing Within Premises. | RA 12235 |
| SEC. 171. Authority of Internal Revenue Officer in Searching for Taxable Articles. | RA 10963 (TRAIN) |
| SEC. 174. Stamp Tax on Original Issue of Shares of Stock. | RA 12214 (CMEPA) |
| SEC. 175. Stamp Tax on Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of Shares or Certificates of Stock. | RA 10963 (TRAIN) |
| SEC. 176. Stamp Tax on Bonds, Debentures, and Certificates of Stock or Indebtedness Issued in Foreign Countries. | RA 10963 (TRAIN) RA 12214 (CMEPA) |
| SEC. 177. Stamp Tax on Certificates of Profits or Interest in Property or Accumulations. | RA 10963 (TRAIN) |
| SEC. 178. Stamp Tax on Bank Checks, Drafts, Certificates of Deposit not Bearing Interest, and Other Instruments. | RA 10963 (TRAIN) |
| SEC. 179. Stamp Tax on All Debt Instruments. | RA 12214 (CMEPA) |
| SEC. 180. Stamp Tax on All Bills of Exchange or Drafts. | RA 10963 (TRAIN) |
| SEC. 181. Stamp Tax Upon Acceptance of Bills of Exchange and Others. | RA 10963 (TRAIN) |
| SEC. 182. Stamp Tax on Foreign Bills of Exchange and Letters of Credit. | RA 10963 (TRAIN) |
| SEC. 183. Stamp Tax on Life Insurance Policies. | RA 10963 (TRAIN) |
| SEC. 186. Stamp Tax on Policies of Annuities and Pre-Need Plans. | RA 10963 (TRAIN) |
| SEC. 188. Stamp Tax on Certificates. | RA 10963 (TRAIN) |
| SEC. 189. Stamp Tax on Warehouse Receipts. | RA 10963 (TRAIN) |
| SEC. 190. Stamp Tax on Jai-alai, Horse Race Tickets, Lotto or Other Authorized Numbers Games. | RA 10963 (TRAIN) RA 12214 (CMEPA) |
| SEC. 191. Stamp Tax on Bills of Lading or Receipts. | RA 10963 (TRAIN) |
| SEC. 192. Stamp Tax on Proxies. | RA 10963 (TRAIN) |
| SEC. 193. Stamp Tax on Powers of Attorney. | RA 10963 (TRAIN) |
| SEC. 194. Stamp Tax on Leases and Other Hiring Agreements. | RA 10963 (TRAIN) |
| SEC. 195. Stamp Tax on Mortgages, Pledges and Deeds of Trust. | RA 10963 (TRAIN) |
| SEC. 196. Stamp Tax on Deeds of Sale, Conveyances and Donation of Real Property. | RA 10963 (TRAIN) |
| SEC. 197. Stamp Tax on Charter Parties and Similar Instruments. | RA 10963 (TRAIN) |
| SEC. 199. Documents and Papers Not Subject to Stamp Tax. | RA 12214 (CMEPA) |
| SEC. 200. Payment of Documentary Stamp Tax. | RA 11976 (EOPT) |
| SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes. | RA 11976 (EOPT) |
| SEC. 229. Recovery of Tax Erroneously or Illegally Collected. | RA 11976 (EOPT) |
| SEC. 232. Keeping of Books of Accounts. | RA 10963 (TRAIN) |
| SEC. 236. Registration Requirements. | RA 10963 (TRAIN) RA 11976 (EOPT) RA 12023 |
| SEC. 237. Issuance of Sales or Commercial Invoices. | RA 10963 (TRAIN) RA 11976 (EOPT) |
| SEC. 237-A. Electronic Sales Reporting System. | RA 10963 (TRAIN) |
| SEC. 241. Exhibition of Certificate of Payment at Place of Business. | RA 11976 (EOPT) |
| SEC. 242. Continuation of Business of Deceased Person. | RA 11976 (EOPT) |
| SEC. 243. Removal of Business to Other Location. | RA 11976 (EOPT) |
| SEC. 245. Specific Provisions to be Contained in Rules and Regulations. | RA 11976 (EOPT) |
| SEC. 248. Civil Penalties. | RA 11976 (EOPT) |
| SEC. 249. Interest. | RA 10963 (TRAIN) |
| SEC. 254. Attempt to Evade or Defeat Tax. | RA 10963 (TRAIN) |
| SEC. 258. Unlawful Pursuit of Business. | RA 12214 (CMEPA) |
| SEC. 260. Unlawful Possession of Cigarette Paper in Bobbins or Rolls, Etc. | RA 11346 |
| SEC. 262. Shipment or Removal of Liquor or Tobacco Products under False Name or Brand or as an Imitation of any Existing or Otherwise Known Product Name or Brand. | RA 11346 |
| SEC. 263. Unlawful Possession or Removal of Articles Subject to Excise Tax without Payment of the Tax. | RA 11346 RA 11467 |
| SEC. 263-A. Selling of Heated Tobacco Products and Vapor Products at a Lower Price Than the Combined Excise and Value-Added Taxes. | RA 11346 RA 11467 |
| SEC. 264. Failure or Refusal to Issue Receipts or Sales or Commercial Invoices, Violations Related to the Printing of such Receipts or Invoices and Other Violations. | RA 10963 (TRAIN) |
| SEC. 264-A. Failure to Transmit Sales Data Entered on Cash Register Machine (CRM)/Point of Sales System (POS) Machines to the BIR’s Electronic Sales Reporting System. | RA 10963 (TRAIN) |
| SEC. 264-B. Purchase, Use, Possession, Sale or Offer to Sell, Installment, Transfer, Update, Upgrade, Keeping or Maintaining of Sales Suppression Devices. | RA 10963 (TRAIN) |
| SEC. 265. Offenses Relating to Stamps. | RA 11346 RA 11467 |
| SEC. 265-A. Offenses Relating to Fuel Marking. | RA 10963 (TRAIN) |
| SEC. 265-B. Violations Committed by Manufacturers, Importers, Indentors, and Wholesalers of Any Apparatus or Mechanical Contrivance Specially for the Manufacture of Articles Subject to Excise Tax and Importers, Indentors, Manufacturers or Sellers of Cigarette Paper in Bobbins, Cigarette Tipping Paper or Cigarette Filter Tips. | RA 11346 |
| SEC. 269. Violations Committed by Government Enforcement Officers. | RA 11976 (EOPT) RA 12066 (CREATE MORE) |
| SEC. 287. Shares of Local Government Units in the Proceeds from the Development and Utilization of the National Wealth. | RA 12253 |
| SEC. 287-A. Share of the Mines and Geosciences Bureau and the Metals Industry Research and Development Center in the Royalty Proceeds from Mineral Reservations. | RA 12253 |
| SEC. 288. Disposition of Incremental Revenues. | RA 10963 (TRAIN) RA 11346 RA 11590 RA 12023 RA 12312 |
| SEC. 288-A. Disposition of Revenues from Excise Tax on Sugar- Sweetened Beverages, Alcohol, Tobacco Products, Heated Tobacco Products, and Vapor Products. | RA 11346 RA 11467 |
| SEC. 289. Special Financial Support to Beneficiary Provinces Producing Virginia Tobacco. | RA 11346 |
| SEC. 290. Congressional Oversight Committee. | RA 11534 (CREATE) |
| SEC. 290-A. Joint Congressional Oversight Committee on Illicit Trade on Excisable Products. | RA 11467 |
| SEC. 292. Extent of Authority to Grant Tax Incentives. | RA 12066 (CREATE MORE) |
| SEC. 293. Definitions. | RA 12066 (CREATE MORE) |
| SEC. 294. Incentives. | RA 12066 (CREATE MORE) |
| SEC. 295. Conditions of Availment. | RA 12066 (CREATE MORE) |
| SEC. 295-A. Registered Business Enterprises Taxpayer Service. | RA 12066 (CREATE MORE) |
| SEC. 296. Period of Availment of Incentives for Projects or Activities Approved by the Investment Promotion Agencies. | RA 12066 (CREATE MORE) |
| SEC. 296-A. Period of Availment of Incentives for Projects or Activities Approved by the Fiscal Incentives Review Board. | RA 12066 (CREATE MORE) |
| SEC. 297. Expanded Functions of the Fiscal Incentives Review Board. | RA 12066 (CREATE MORE) |
| SEC. 297-A. Processing of Tax Incentive Applications. | RA 12066 (CREATE MORE) |
| SEC. 300. Strategic Investment Priority Plan. | RA 12066 (CREATE MORE) |
| SEC. 301. Power of the President to Grant Incentives. | RA 12066 (CREATE MORE) |
| SEC. 305. Filing of Tax Returns and Submission of Tax Incentives Reports. | RA 11534 (CREATE) |
| SEC. 306. Monitoring, Evaluation, and Reporting of Tax Incentives. | RA 11534 (CREATE) |
| SEC. 308. Penalties for Noncompliance with Filing and Reportorial Requirements. | RA 12066 (CREATE MORE) |
| SEC. 309. Prohibition on Registered Activities. | RA 12066 (CREATE MORE) |
| SEC. 310. Establishment of One-Stop Action Center and Initial Point of Contact for Foreign Investment Leads. | RA 12066 (CREATE MORE) |
| SEC. 311. Investments Prior to the Effectivity of Republic Act No. 11534. | RA 11534 (CREATE) RA 12066 (CREATE MORE) |