'THE key to boosting our economy and creating more jobs is inviting more investors in. And the key to inviting more investors in? Taking care of the ones who are already here. With the Create More Act now signed into law, we can look forward to new investors entering the country, and old ones expanding their investments even further.' – Sen. Juan Miguel Zubiri, principal author of Republic Act 12066, also known as the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy.

In my article titled 'Enhance Create Act to Create More,' published in December last year, I discussed several issues that emerged during the implementation of Republic Act (RA) 11534, also known as the Corporate Recovery and Tax Incentives for Enterprises Act (Create Act) of 2021, and explored potential areas for improvement.