Section 9Sec./Art. 9

Availment of Fiscal and Tax Incentives. Restoration shops and companies, which are in the business of importation of vintage vehicles for restoration in the Philippines and for export of the same shall be eligible to avail themselves of the fiscal and tax incentives provided in Republic Act No. 11534, otherwise known as "An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34,40, 57, 109, 116, 204 and 209 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes",and other applicable laws. The restoration shops and companies shall comply with all the requirements provided for by law in the availment of fiscal and tax incentives.