REVENUE MEMORANDUM CIRCULAR NO. 36-2007 issued on May 30, 2007 circularizes the full text of Executive Order (EO) No. 619, an Order creating and designating Special Economic Zones (SEZ) pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport Zone (CFZ).

            Duly registered business enterprises that will operate in SEZ to be created by proclamation inside the CFZ shall be entitled to the same tax and duly incentives as provided for under RA No. 7916, as amended; Provided that for purpose of administering these incentives, the Philippine Economic Zone Authority (PEZA) shall register, regulate and supervise all registered enterprises within the said SEZ.