RA 9728: Freeport Area of Bataan (FAB) Act of 2009

Section 6. Imposition of a Tax Rate of Five Percent (5%) on Gross Income Earned. —

No taxes, local and national, shall be imposed on business establishments operating within the FAB. In lieu thereof, said business establishments shall pay a five percent (5%) final tax on their gross income earned in the following percentages:

  1. One per centum (1%) to the National Government;

  2. One per centum (1%) to the Province of Bataan;

  3. One per centum (1%) to the treasurer's office of the Municipality of Mariveles; and

  4. Two per centum (2%) to the Authority of the Freeport of Area of Bataan.