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  "documentTitle": "Doing business in the Philippines 2021",
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  "notes": "The slide provides a breakdown of tax rates for various corporate entities in the Philippines following the implementation of the CREATE Law.",
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      "text": "Notes on OBUs, AFS accounting, income tax computation, and ITR amendments.",
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      "text": "Corporate Income Tax Rate: 25%",
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      "text": "The following are the salient provisions of Revenue Regulations (RR) No. 5-2021 implementing the new income tax rates on regular income of corporations, on certain passive income, and allowable deductions under the (CREATE) Law.",
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