INVESTMENTS INCENTIVES

Presented By:
MARIA ROSARIO J. DOMINGUEZ
Director
Domestic Investments Promotion Service
List of 1. Income Tax Holiday

Incentives 2. Duty Exemption on imported equipment, spare parts and

accessories

3. Exemption from wharfage dues and any export tax, duty,

impost and fees
4. Tax exemptions on breeding stocks and genetic materials
5. Credits on imported raw materials

6. Unrestricted use of consigned equipment

7. Additional deduction for labor expense
8. Employment of foreign nationals
9. Simplification of customs procedures
10. Access to bonded manufacturing warehouse
Local Incentives (Sec 192, Chapter 5, Book 2 of RA 7160 or Local
Government Code (LGC)

Fiscal incentives:

• Exemption from local business taxes for BOI registered enterprises (Section
133 (g) of the Local Government Code)
• Exemption from the payment of postal charges of fees pursuant to Article
282 of the LGC
• Tax Exemption Privileges through ordinances duly approved pursuant
to Section 192 of the LGC
• Exemption from special levy on real property pursuant to Section 235 of the
LGC.
Non-fiscal incentives:

• Simplification of registration procedures

• Provide assistance in resolving issues and concerns with NGAs, NGOs
and other service providers;
• Assist in the mediation of labor issues to attain industrial peace
• Assist investors in their site selection and negotiation for right of way
• Facilitate outbound and inbound investments missions
• Coordinate with NGAs such as TESDA for trainings for manpower skills
• Aftercare services to investors