6 Registered Export Enterprise (REE) or Export Onented Enterprise may be granted an income Tax Holiday (ITH) for a period of a Three (3) years b Four (4) years d. Four (4) to seven (7) years depending on location and industry priorities C Seven (7) years Domestic Market Enterprise may be granted an Income Tax Holiday (ITH) for a period of a Three (3) years b Four (4) years C Seven (7) years d. Four (4) to seven (7) years depending on location and industry priorities 8 Five percent (5%) Special Corporate Income Tax (SCIT) may be availed by a Registered Export Enterprise (REE) a Before ITH penod b. After ITH period C Simultaneously with ITH d. Either before or after ITH period 9. Five percent (5%) Special Corporate Income Tax (SCIT) may be availed by a Domestic Market Enterprise a Before ITH period b After ITH penod C Simultaneously with ITH d. Not entitled to SCIT 10 Enhanced Deduction (ED) may be availed by a Registered Export Enterprise (REE) a Before ITH period b After ITH period C Simultaneously with ITH d. Either before or after ITH period 11 Enhanced Deduction (ED) may be availed by a Domestic Market