Professional Documents
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BOI
The tax incentives
apply only to income
from the registered
activity/activities.
(no area specified)
Income not related to
the registered
activities shall be
subject to regular
internal revenue
taxes.
A BOI-registered BPO
company is generally
given a non-pioneer
status with an
income tax holiday
(ITH) of 4 years from
start of commercial
operations (SCO).
PEZA
The tax incentives
apply only in respect
of the registered
enterprises
operations within the
PEZA ECOZONE.
(area specified)
Income not related to
the registered
activities shall be
subject to regular
internal revenue
taxes.
A PEZA-registered
BPO company enjoys
the same ITH tax
incentive as a BOIregistered
outsourcing
company.
(same ITH 1st 4
years)
A PEZA-registered
BPO company is
exempt from local
fees, taxes and
VAT
Additional Deduction
of Labor/Training
Expense
Exemption from
Branch Profit
Remittance Tax
exemption.
Philippine branch
office of a foreign
corporation is
exempt from the
15% branch profit
remittance tax on
profits realized from
registered activities
and earmarked for
remittance to the
head office abroad.