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Showing 1–4 of 4 articles for “tax holiday”

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Sep 25, 2026 investment incentives foreign manufacturers philippines board of investments tax holiday vat zero-rating

Investment Incentives for Foreign Manufacturers in the Philippines

Foreign manufacturers in the Philippines can access income tax holidays, duty-free imports, and VAT zero-rating through registered incentives.

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.

Apr 28, 2004 tax law local government code pioneer enterprises tax exemption boi npc

Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law

Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.