Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
on
BOI Services
Board of Investments
Industry & Investments Bldg.
385 Sen. Gil Puyat Ave.
Makati City
1
Website: http://www.boi.gov.ph
FOREWORD
This manual provides client-friendly flowcharts of the frontline services of the agency.
It is our hope that this manual will guide investors on the simplified procedures of
the valuable services the agency can offer.
2
Table of Contents
• The Philippine Board of Investments 1
• Investment Counseling 2
• Request for Certificate of Qualification (CQ) to Import Tax & Duty-Free Spare parts & 21-22
Supplies under 39(l) of EO226, Omnibus Investment Code
27
3
Table of Contents
• Application for the Establishment of Regional Operating Headquarters 28-29
(ROHQ)/Regional Headquarters (RHQ)
• Application for Certificate of Accreditation under the Jewelry Industry Development 41-43
Act
• Request for Certificate of Accreditation (CA) under the Export Development Act 44-45
(RA7844)
4
PHILIPPINE BOARD OF INVESTMENTS
Taking the lead in the promotion of investments, BOI assists Filipino and foreign investors
to venture and prosper in desirable areas of economic activities. Investors are welcome to
experience the potentials of the booming Philippine Industry sectors. Profitable business
opportunities abound in the food processing, construction, metal products,
telecommunications, power and infrastructure projects among others.
It is divided into four (4) operating groups: Investments Promotion Group, Technical
Services Group, Industry Development Group and Project Assessment Group.
5
Investment Counseling
(Walk-in, Phone-in, and E-mail)
Client is assisted by
an OSAC Desk Officer
Within
72
hours
Contact Person:
1. ICD Desk Officer gathers information needed from various sources (i.e BOI
industry group, government agencies, associations) depending on the client MARIA TERESITA SANTIAGO
concerns DIRECTOR
896-7342/ 895-8322
OSAC@boi.gov.ph
6
Application for Registration of Investment Activities Listed in the Investment
Priorities Plan
Client
completes
the
documents
Client waits if the
NO
documents are in order
YES
Contact Person:
1. PERD presents evaluation report to Mancom for Board Action RUDY B.CAÑA
2. Client must submit pre registration requirement within min. of 30 days Director
and max. of 90 days or a letter request for an extension 895-6617
3. BOI executives will sign the documents rbcaña@boi.gov.ph
7
Application for Registration of Investment Activities listed in the Investments
Priorities Plan
1. Duly signed and notarized application form (may be downloaded from the BOI website)
2. Project study
3. Copy of the SEC Certificate of Registration and Articles of Incorporation/Partnership and By-laws
4. Board Resolution authorizing the officer to transact, execute, and sign in behalf of the applicant firm
5. For existing firms, latest AFS and ITR for the past 3 years or for the period the applicant has been in
operation if less than 3 years
6. Other documents that may be required by the specific activity in the IPP
7. For new corporations: Sworn Statement of Assets & Liabilities of Major Stockholders
Filing Fee:
Registration Fee: 1/10 of 1% of the total project cost (not lower than P3,000.00 or not more than P15,000.00)
8
Request for Issuance of Certified True Copy (CTC) of BOI
Registration
YES
Within
2
Working
Days
Client receives
Certified True Copy
9
Request for Issuance of Certification under Book 1 of EO226
Required documents:
1. Letter stating the
purpose of request
Client presents documents signed by an officer
to Project Evaluation & of the firm
Registration Department 2. Original Copy of
(PERD) Certificate of
Client Registration or in
completes case of loss,
Notarized Affidavit of
the
Loss
documents
YES
1
Client receives
working
Certification
day
10
Request for Modification of Terms & Conditions of BOI Registration
Required documents:
1. Letter stating the
request with
Client presents documents justification
to Supervision and 2. Any acceptable proof
Monitoring Department supporting the request
(SMD) 3. Amended SEC( for
Client change in business
completes structure and change
of corporate name)
the
documents
YES
Client receives
Client waits for the NO letter from SMD
results of the Informing them that
Within
application1 the application is
15
working denied
days
YES
Client receives
Approval Letter
11
Application for Availing of BOI Incentives
YES
Client receives
NO letter from ID
Client waits for the given them a deadline
result of the To comply with the
application1 requirements
Within YES
15
working YES
days
Client complies with free
release requirements
See following pages for the required documents per type of incentive and the corresponding timelines, the
respective contact persons, and the schedule of filing fees.
12
Income Tax Holiday (ITH)
Processing Period 1st come, 1st serve basis Filing Fee PhP 1,500.00
13
Extension of Income Tax Holiday (Bonus Year)
14
Duty Exemption on Imported Capital Equipment (E.O. 313)
15
Tax & Duty Free Importation of Spare Parts & Supplies (39(L))
16
Tax & Duty Free Importation of Consigned Capital Equipment (CON/CE)
17
Additional Deduction for Labor Expense (ADLE)
Processing Period 1st come, 1st serve basis Filing Fee PhP 1,500.00
18
Tax & Duty Free Importation of Breeding Stocks & Genetic Materials (BSGM)
19
Employment of Foreign Nationals (47(a)(2))
20
Regional Headquarters / Regional Operating Headquarters (RHQ / ROHQ)
21
Tax & Duty Free Importation of Capital Equipment under Oil Deregulation Act
(CE-Oil)
22
Value Added Tax (VAT) Zero Master list / Revenue Memorandum Order (RMO) 9-2000
Processing Period 1st come, 1st serve basis Filing Fee PhP 1,500.00
23
Value Added Tax (VAT) Zero Master list / Revenue Memorandum Order (RMO) 9-2000
d. Indirect Export
i. Duly notarized Sales Performance Report for the year immediately preceding signed by the Auditor and
the Affiant. This covers the schedule showing the breakdown of the sales performance of each
activity/product, whether registered or unregistered with BOI.
ii. Duly notarized Detailed Export Sales Report for the year immediately preceding signed by the Affiant.
This covers the schedule showing the delivery to BOI-registered direct exporter by indicating invoice
number and date, delivery receipt no. and date, product, quantity, US$ amount and total peso
equivalent.
iii. Duly notarized certification from the BOI direct exporters that they have purchased products (itemized)
from applicant firm.
iv. Annual Report (S-1 Form) on Actual Operations
v. Audited Financial Statement (AFS) of the year preceding the period to be covered by the Certification.
In the absence of an AFS, an Un-Audited Financial Statement may be submitted, subject to the
submission of an AFS within fifteen (15) days from the date of filing of the same with BIR
vi. Income Tax Return (whether in calendar or fiscal year period) to be submitted to BOI within one month
from filing with the BIR
vii. Certification from firm that it has not filed/availed of any tax credit with Department of Finance - One
Stop Shop for Tax Credit (to be required for the 2001 application)
viii. Undertaking from direct exporter that it has exported 100%
In addition to the aforecited documents, all applicants for BOI Certification shall submit the ff:
i. Utilization report on capital equipment incentive availed
ii. Accomplished Incentive Benefit Form for those firms granted Incentives from 1988-onwards
24
Request for Certificate of Qualification (CQ) to Import Tax & Duty-Free Spare
parts & Supplies under 39(l) of EO226, Omnibus Investment Code
YES
Client receives
Client waits for the NO letter from SMD
results of the Informing them that
application the application is
Within denied
5
working YES
days
Client receives
Certificate of Qualification
25
Request for Certificate of Qualification (CQ) to Import Tax & Duty-free
Spareparts & Supplies under 39(l) of EO 226, Omnibus Investments Code
Qualifications:
1. BOI-registered firms
2. Complies with all the terms & conditions of BOI registration
3. Licensed CBMW operator
4. Exporting at least 70% of total production
5. Has a positive net foreign exchange earnings in the past year
26
Application for Special Investor’s Resident Visa (SIRV)
YES
Client receives
NO letter from ID
1Client waits for the given them a deadline
result of the To comply with the
application requirements
Within YES
15
working YES
days
Client complies with free
release requirements
See pages following for the required documents per type of incentive and the corresponding timelines, the
respective contact persons, and the schedule of filing fees.
27
Special Investor Resident Visa (SIRV)
Application for probationary SIRV / Request for Inclusion
28
Special Investor Resident Visa (SIRV)
Conversion of time deposit to investment
29
Special Investor Resident Visa (SIRV)
Conversion of probationary to indefinite SIRV
1. General Requirements
a. NBI Clearance/Police Clearance valid within 6 months
b. BIR certificate of registration (TIN/VAT)
c. BIR certificate of registration of official receipts or authority to print
d. Lease contract or proof of ownership of office or factory/plant sites and its location plan.
30
Special Investor Resident Visa (SIRV)
Miscellaneous Requests
31
Application for the Establishment of Regional Operating Headquarters
(ROHQ)/Regional Headquarters (RHQ)
YES
Contact Person:
Lourdes P. Pernes
Division Chief
895-6617
Lppernes@boi.gov.ph
32
Application for the Establishment of Regional Operating Headquarters
(ROHQ)/Regional Headquarters (RHQ)
33
Registration for Participation under the Motor Vehicle Development Program
(MVDP)
Aside from
Client presents MVDP Form
documents to Motor 2004-01 CS
Vehicle Product form 004-1 see
Division (MVPD) for other required
check Listing documents next
Client completes page
the required
documents or data
YES
Within
60
working
days Client receives Notice
of BOI Decision
Contact Person:
1. Check listing process includes verification of existing operation of the Technical
Licensor with the concerned Philippine Commercial or Trade Attache. Ramon L. Rosales
2. Application will not be accepted by the Record Section without proof of payment Director
even if it is found to be complete
3. Notice of BOI decision released or issued through the Records Section 8969288 or 8976682 loc 300
4. Secure application Form at Motor Vehicle Product Div. or download at BOI Website RLRosales@boi.gov.ph
34
Registration for Participation under the Motor Vehicle Development Program
(MVDP)
1. TLA authenticated by the official of the Philippine Embassy or Consulate where the manufacturing plant of
the OEM supplier is located
2. Undertaking to invest and/or bring in investments for the manufacture of motor vehicle parts and
components executed by the highest official of the enterprise and sworn to before a notary public
3. Copy of certificate of registration issued by the Securities and Exchange Commission
4. Copy of latest Income Tax Return (if applicable)
35
Registration of Participating Basic/Variant Models
YES
1. Check listing process of application for registration of models covered by new Contact Person:
Technical Licensing Agreement includes verification with concerned Philippine
Commercial or Trade Attache of the existing operations of the new Technical Ramon L. Rosales
Licensor. Director
2. Application will not be accepted by the Record Section without proof of payment
8969288 or 8976682 loc 300
even if it is found to be complete
3. Notice of BOI decision released or issued through the Records Section RLRosales@boi.gov.ph
4. Secure application Form at Motor Vehicle Product Div. or download at BOI Website
36
Registration for Participation under Automotive Export Program (AEP)
YES
Within
20
working
Client receives Notice
days
of BOI Decision
1. Application for registration under Automotive Export Program (AEP) is made Contact Person:
through an Undertaking executed by the company President/ authorized BOI
Representative and supported by Board Resolution.. Ramon L. Rosales
2. Application will not be accepted by the Record Section without proof of payment Director
even if it is found to be complete
8969288 or 8976682 loc 300
3. Notice of BOI decision released or issued through the Records Section
4. Secure application Form at Motor Vehicle Product Div. or download at BOI Website RLRosales@boi.gov.ph
37
Registration for Participation under Automotive Export Program (AEP)
1. Application for participation under the AEP shall be made through an Undertaking executed by the
company President or duly authorized company official, notarized and supported by a Board Resolution,
committing the following:
2. Notarized report of all CBU importation per model and total CBU exports, if any, for the years 2002 and
2003 shall be submitted to the MVPD.
38
Application for Certificate of Authority to Import (CAI)
YES
Within
5
working
Client receives
days
Certificate of Authority
to Import
39
Application for Certificate of Authority to Import (CAI)
A. New Application
1. Proforma invoice
2. Detailed list of KD parts and components and soft copy of detailed KD list (for MVDP
participants only)
3. List of CBU models to be imported with corresponding brochure (for AEP participants only)
4. Liquidation report (to be submitted within one month from the end of each quarter)
40
Application for Certificate of Non-Local Availability
YES
Within
5
working
Client receives
days
Certificate of Local
Non-availability
1. Application for CNLA is made through a letter request for the issuance of the same Contact Person:
address to the Chief of MVPD
Ramon L. Rosales
2. CNLA only applies to importation of E.O. 262 listed replacement parts and
components and raw for further processing by MVDP participants Director
3. Applications will not be accepted by the Record Section without proof of payment 8969288 or 8976682 loc 300
even if it is found to be complete
4. CNLA is released or issued through the Records Section RLRosales@boi.gov.ph
41
Application for Accreditation of Net Foreign Exchange Earning (NFEE)
YES
Within
20
working
Client receives letter of
days
accreditation
1. Application for NFEE accreditation is made thru a letter Request signed by the
company President or authorized Representative to the Chief of MVPD Contact Person:
2. Unpaid advance NFEE or NFEE deficiency under the MVDP and NFEE under the Ramon L. Rosales
AEP are covered under NFEE accreditation
3. Applications will not be accepted by the Record Section without proof of payment Director
even if it is found to be complete 8969288 or 8976682 loc 300
4. Verification of Export assistance provided by the MVDP participants is part of the RLRosales@boi.gov.ph
NFEE accreditation process
5. Letter of NFEE accreditation is released or issued through the Records Section
42
Application for Pre-qualification under Retail Trade Act
YES
1. LSD evaluates application, MANCOM approves and Board ratifies Contact Person:
Atty. Pascual De Guzman
Director
890-3172
prdeguzman@boi.gov.ph
43
Application for Pre-qualification under Retail Trade Act
Note: All of the above-enumerated documents and corresponding attachments shall be duly
authenticated by the Philippine embassy/consulate stationed in the applicant’s home country.
44
Application for Certificate of Accreditation under the Jewelry Industry
Development Act
YES
Client receives
NO letter from PERD
Client waits for
the result of the Informing them that
application the application is
denied
Within
10
YES
working
days
Client receives
Certificate of
Accreditation
1. PERD conducts plant visit to the firm; then prepares evaluation Contact Person:
report which includes the firm annual business plan; Registration Ana Maria V. Bernardo
Division prepares the Certificate of Registration, Annual Business Division Chief
Plan, Import Incentives Availment Report
895-6617
AMVBernardo@boi.gov.ph
45
Application for Certificate of Accreditation under the Jewelry Industry
Development Act
Qualifications:
Jewelry enterprise
1. Engaged or will engage in activities of a jewelry enterprise as defined in Rule II of the revised
IRR of RA 8502
2. For Assaying, the accredited firm shall secure accreditation and shall adopt the standards to be
set by the Bureau of Product Standards (BPS)
3. For Precious Stone Appraisal & Certification, the activity shall be based on the standards and
accreditation set by the BPS
4. For Subcontracting of Jewelry Manufacturing, the jewelry enterprise shall enter into an
agreement with another qualified jewelry enterprise engaged in jewelry manufacturing to perform
any or specified part of the manufacturing process
Jewelry association
1. Must be at least one (1) year in existence for member of the Confederation of Philippine
Jewelers, Inc. , other wise, the jewelry association must be at least three (3) years in existence
and it must have at least ten (10) active members
Filing Fee
46
Application for Certificate of Accreditation under the Jewelry Industry
Development Act
47
Request for Certificate of Accreditation (CA) under the Export Development
Act (RA7844)
YES
Within
Client receives notice from
3
Registration Division. Pays
working
processing fee (see
days
attached) to the Cashier.
Then proceeds to the
Registration Division to
receive Certificate of
Accreditation
48
Request for Certificate of Accreditation (CA) under the Export Development
Act (RA7844)
Processing Fee:
Contact Person/s: Remigia A. Aramil (Division Chief)/ Mr. Salvador F. Co (Division Chief)/
Celestino C. Santiago (Division Chief)/ Lilian C. Cotaz (Division Chief)
Supervision & Monitoring Department
890-9544
e-mail: AMFernando@boi.gov.ph
49
Application for Certificate of Local Non-Availability
Client
completes
the
documents
YES
•Subject to change
See following pages following for the required documents per type of
incentive and the corresponding timelines, the and respective contact
persons
50
EO 334, Preferred Tariff Rate of 3% for PVC
51
RA 8435, Agriculture & Fisheries Modernization Act of 1997
1. Notarized application
2. Certified true copy of:
9 Business Registration certificate from SEC (corporation/partnership) or from DTI (single
proprietorship)
9 Registration certificate from Cooperative Development Assoc. (for cooperatives)
9 Certification by SEC or accreditation by any appropriate agency in case of farmers/ fisher
folks organization and association
3. For importation of fishing vessel: MARINA approval
4. Pro-forma invoice of items to be imported
5. Duly notarized declared assets
6. Sworn statement that items to be imported are for the exclusive use of importing agriculture or
fisheries enterprise
52
RA 8550, The Philippine Fisheries Code of 1998
53
RA 7109, An Act Granting Exemption Privileges to Local Water District
54
RA 9162 General Appropriations Act of 2002 (for GOCCs and State
Universities)
55
RA 6938, Cooperative Code of the Philippines
1. Letter Request
2. Pro-forma invoice of items to be imported
3. Latest AFS
4. Sworn statement that the spareparts, machinery, and equipment that will be imported is for the
exclusive use of the importing entity
56
RA 7459, Inventors & Invention Act of 1992
1. Application letter
2. Original Certificate of Membership with the Filipino Inventors Society
3. Pro-forma Invoice/s and other related documents pertaining to the importation
57
Letter of Instruction 1307 (for GOCCs and State Universities)
58
PD 269, for NEA-Registered Electric Cooperatives of the Philippines
59
PD 1362 (for Broadcasting Stations)
60
Subheading 3923.4030 of the Tariff & Customs Code of the Philippines (for
Textile Mills
1. Letter Request
2. Notarized quarterly report of total previous importation, total consumption for the period and the
beginning and ending inventories for each commodity falling under the tariff sub-heading no.
3923.40 30
3. Sworn statement that the items to be imported is for the exclusive use of the importing entity
61
Request for Cancellation of BOI Registration
YES
Client receives
Letter of cancellation
62
Request for Cancellation of BOI Registration
1. Letter from firm stating the reason/s for the request for cancellation of BOI registration and the following
additional information:
9 Number of employees affected and assistance, if any, to these displaced employees
9 status of the capital equipment especially if acquired under BOI incentives
2. Original copy of the Certificate/s of Registration or Affidavit of Loss of CR/s and Affidavit of Publication of
such loss from the Publisher
3. Duly accomplished exit interview form
1. Duly signed and notarized application form (may be downloaded from the BOI website)
2. Project study
3. Copy of the SEC Certificate of Registration and Articles of Incorporation/Partnership and By-laws
4. Board Resolution authorizing the officer to transact, execute, and sign in behalf of the applicant firm
5. For existing firms, latest AFS and ITR for the past 3 years or for the period the applicant has been in
operation if less than 3 years
6. Other documents that may be required by the specific activity in the IPP
7. For new corporations: Sworn Statement of Assets & Liabilities of Major Stockholders
63