RA 9728 Section 10

Duration of Incentives.

Section 10

SEC. 10. Duration of Incentives. — Enterprises registered with AFAB may enjoy the income tax holiday (ITH) or the net operating loss carry over (NOLCO) granted by the authority prior to the availment of the five percent (5%) gross income earned (GIE). Fiscal incentives under this Act shall be terminated after a cumulative period of twenty (20) years from date of registration or start of commercial operation, whichever is applicable, except that it could be extended with regard to industries deemed indispensable to national development. The industries exempted from this provision shall be determined by the AFAB.

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Other provisions in RA 9728

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 9728 Section 10 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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