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Atty. Rodel C. Unciano

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Atty. Rodel C. Unciano is a partner of Du-Baladad and Associates Law Offices (BDB Law), a member-firm of WTS Global.
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Rationalizing tax incentives under CREATE

Subject to certain conditions, types of incentives that may be granted to registered projects or activities include 1) Income Tax Holiday (ITH), 2) Special Corporate Income Tax (SCIT), 3) Enhanced Deductions (ED), 4) Duty exemption on importation of capital equipment, raw materials, spare parts, or accessories, and 5) Value Added Tax exemption on importation and VAT zero-rating on local purchases.