REVENUE REGULATIONS NO. 5-2006 issued on March 30, 2006 lifts the temporary deferment of the implementation of Revenue Regulations (RR) No. 17-2005, which provided the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion Development Authority for the Subic-Clark-Tarlac Expressway Project. The Regulations supersedes RR No. 19-2005.