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Showing 1–2 of 2 articles for “income tax holiday”

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Feb 4, 2009 board of investments income tax holiday appellate procedure rule 43 administrative law omnibus investments code

Navigating Investment Incentives: The Finality of BOI Decisions and Appellate Procedure

The Supreme Court ruled that a denial of an income tax holiday by the Board of Investments must be appealed to the Court of Appeals, not the Office of the President.

Jul 21, 2006 vat peza tax incentives zero-rating tax refund export sales

VAT Zero-Rating for PEZA-Registered Enterprises: Tax Incentive Choices Clarified

PEZA firms choosing income tax holiday over 5% gross income tax remain VAT-registered and may claim zero-rated refunds on export sales.