A BusinessWorld report examines how registered business enterprises (RBEs) can make the Enhanced Deductions Regime under the CREATE MORE Act work effectively, arguing that tax incentives should not be an afterthought in investment decisions.

According to the report, the incentives influence pricing, capital allocation, financing assumptions, workforce planning, supply chain strategy, and ultimately the expected return on a registered project. For RBEs, the EDR is therefore more than a compliance provision.

To make the regime work, registered business enterprises should integrate the EDR into their broader investment and operational planning, the report suggests. Given the supply chain implications, aligning incentive use with business strategy could help firms maximize the intended benefits.