Any Filipino individual or corporation undertaking an infrastructure or develoment project who advances the funds for the Right of Way requirement of the project which is the Government's obligation shall be entitled to avail of tax credits equivalent to the amount of funds advanced plus a cost of capital at the T-bill rate [revailing at the time of issuance of the tax credit certificate as hrein provided plus a premium of six percent (6%). The tax credit herein authorized shall be evidenced bya tax credit certificate which shall be issued by the Department of Finance within thirty (30) days upon certification by the government agency involved in the project of the validity and amount of funds advanced for which a tax credit shall be avaiiled.