CREATE MORE Law tax savings calculator & dashboard

Discrepancies and open questions

Where sources or the seminar deck disagree, or we could not confirm a point, we list it here instead of picking a side.

1. 20% versus 25% corporate income tax Verified^{[1, 5]}
   The deck's EDR example used 20%. That is the EDR rate for registered enterprises; the regular rate is 25%. A PHP 30M baseline at 20% becomes PHP 37.5M at 25%, and EDR tax is PHP 10M against it.
2. SCIT is for export enterprises only Verified^{[1, 3]}
   The deck glossary implies SCIT is generally available. Under the statute, domestic market enterprises get ITH plus EDR only, and the calculator forces EDR for them.
3. Deck tier examples not confirmed against the 2026 SIPP Unverified^{[16, 17, 41]}
   The deck's sector examples may reflect the 2022 SIPP (MO 61) or the 2024 amendment. Two summaries of the 2026 SIPP (MO 47) also differ from each other. Check the activity code in the order itself.
4. Metro and contiguous area list Unverified^[13]
   The list comes from the TIEZA FAQ and secondary sources, not the IRR text. San Pedro (Laguna) is on the TIEZA list but is missing from some working lists, and whether Mactan counts as Metro Cebu is unclear.
5. Domestic market enterprise post-ITH period: 10 years or 5 Unverified^{[1, 3, 15, 4]}
   The statute text and Forvis Mazars say 10 years of EDR after the ITH. ASEAN Briefing says 5 years. We follow the statute; one BDB summary also shows a '9-14 years' figure that looks like a mislabel.
6. Signing date: 8 or 11 November 2024 Unverified^{[28, 29, 1]}
   Sources conflict (Conventus Law: 11 Nov; PortCalls: 8 Nov; our statute extraction: 8 Nov).
7. Enhanced deduction percentages Unverified^{[1, 6, 9]}
   Power (100% additional), reinvestment (up to 50%) and trade fairs (50%) are confirmed in the statute. The 10%/20% depreciation, 100% R&D, 100% training, 50% labor and 50% domestic-input figures rest on secondary sources; verify against Sec. 294(C).
8. ITH cap of 8 years and 40-year total Unverified^[15]
   One secondary source states them; we did not find them in the statute extraction. The calculator applies the 8-year cap as an assumption.
9. Dividend withholding tax and branch profit tax Unverified^[10]
   Secondary descriptions conflict: 25% versus 15% on dividends, and whether registered-activity profits are exempt from the branch profit remittance tax. Not resolved; take tax advice.
10. Infrastructure dates Unverified^[34]
    Metro Manila Subway partial operations are reported as 2028, 2032, or Q4 2027 depending on the source. These dates are not verified, and land prices are omitted because no credible consultant publishes them for specific parks.