Index for CREATE


CREATE Act


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Revenue Issuances

Revenue Regulations

No. of Issuance Subject Matter Date of Issue
RR No. 1-2021

Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021). ​
(Published in Malaya Business Insight on April 12, 2021)
Digest | Full Text

April 8, 2021
 RR No. 2-2021  Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income
(Published in Philippine Star and  Malaya Business Insight on April 9, 2021)
Digest | Full Text
 April 8, 2021
RR No. 3-2021 Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997
(Published in Philippine Star on April 9, 2021)
Digest | Full Text 
April 8, 2021
RR  No. 4-2021 Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended
(Published in Philippine Star on April 9, 2021)
Digest | Full Text 
April 8, 2021
RR No. 5-2021 Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997
(Published in Philippine Star and Malaya Business Insight on April 9, 2021)
Digest | Full Text 
April 8, 2021


Revenue Memorandum Circulars

No. of Issuance
Subject Matter
Date of Issue
     

Revenue Memorandum Orders

No. of Issuance
Subject Matter
Date of Issue
     

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Forms

Form No.
Form Title
   

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Advisories

 


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Announcements

 


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News Articles


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