Section 15Sec./Art. 15

Creative Industries Investment Priority Plan. The Council shall create a Creative Industries Investment Priority Plan (CIIPP) that contains a list of specific activities in the creative industries that may qualify for incentives. The CIIPP must be duly supported by the studies of existing and prospective demands for such products and services in light of the level and structure of income, production, trade, prices and relevant economic and technical factors of the regions as well as existing facilities.

Enterprises engaged in creative industry activities listed in the CIIPP may be entitled to applicable fiscal incentives as provided for under Republic Act No. 11534, otherwise known as the "Corporate Recovery and Tax Incentives for Enterprises Act", and non-fiscal support as contained in the Strategic Investment Priority Plan (SIPP), subject to the requirements and limitations set and determined by the BOI, in coordination with the Fiscal Incentives Review Board.