Incentives Management 

Board Resolution

Board Resolution 14-213
- approves the recommendation of Management to Include AUTOMATED SECURITY VEHICLE BARRIER, including Spare Parts to the list of capital equipment eligible for the tax and duty free importation incentive granted to PEZA-registered tourism facilities
Board Resolution 12-329
- approves the recommendation of Management to amend the PEZA policies on the grant of incentives to developers/operators of Special Economic Zone under Republic Act. No. 7916.
Board Resolution 12-173
- approves the recommendation to include Poly Box Trucks in the list of capital equipment eligible for the tax and duty-free importation incentive granted to PEZA-registered tourism facilities.
Board Resolution 04-125
- allows Ecozone Developers/Facilities/Utilities Enterprises enjoying the 5% Gross Income Tax (GIT) incentive to import construction materials, elevators and like machinery, under bond, unless ruled to be not entitled to the incentive by the Department of Finance (DOF).

Memorandum Circular

Memorandum Circular No. 2016-035
DOF-DTI Joint Memorandum Circular No. 1-2016 Clarifying Certain Provisions of DOF-DTI Joint Administrative Order No. 1-2016, entitled "Rules and Regulations to Implement Republic Act No. 10708, otherwise known as the "Tax Incentives Management and Transparency Act (TIMTA)"
Memorandum Circular No. 2016-014
Impending Implementation of Republic Act No. 10708, Entitled" An Act Enhancing Transparency in the Management and Accounting of Tax Incentives Administered by Investment Promotion Agencies"
Memorandum Circular No. 2010-006
BIR's Revenue Regulations No. 1-2010 on Expanding the Coverage of Taxpayers Required to File Returns and Pay Taxes Through the Electronic Filing and Payment System (EFPS) of the BIR
Memorandum Circular No. 2010-004
Reminder on the Submission of Reportorial Requirements for the Purpose of PEZA Endorsement to BIR for VAT Zero-Rating of Transactions with Local Suppliers Valid for the year 2010
Memorandum Circular No. 2009-010
Suspension of Running of Income Tax Holiday
Memorandum Circular No. 2007-011
Submission to PEZA of Copy Income Tax Returns and Audited Financial Statements
Memorandum Circular No. 2007-008
Attachment of PEZA Certificate of Incentives to Income Tax Returns (ITR) upon Filing Thereof
Memorandum Circular No. 2006-010
Applicability of the Exemption from Withholding Tax vis-a-vis Revenue Regulations (RR) No. 8-2005 and Revenue Memorandum Order (RMO) No. 22-2005
Memorandum Circular No. 2006-009
Information on Taxes and Fees Paid by PEZA Enterprises
Memorandum Circular No. 2005-032
Clarification of the Tax Treatment of (a) Gains on Foreign Exchange Transactions; and, (b) Sales of Production “Rejects and
“Seconds”, Scrap, Raw Materials, Packaging Materials and Other Production Supplies
Memorandum Circular No. 2004-024
Exemption of PEZA-Registered Economic Zone Enterprises from LGU Permits and Local Taxes, Licenses and Fees
Memorandum Circular No. 2004-015
Exemption of PEZA-Registered Economic Zone Enterprises Paying the Special 5% Tax on Gross Income from Paying the Power Distribution Franchise Tax
Memorandum Circular No. 2002-007
Procedures and Guidelines on the Implementation of PEZA Board Resolution No. 01-161 re the Determination of the Start of Commercial Operations (SCO) as the Starting Date for the Availment of the Income Tax Holiday (ITH) Incentive

Memorandum of Agreement

Memorandum of Agreement between PEZA and BIR

Memorandum Order

Memorandum Order No. 2017-009
Submission of "Other Information" under the Tax Incentives Management and Transparency Act as required by the National Economic Development Authority for the Cost-Benefit Analysis
Memorandum Order No. 2016-003
Submission of "Annual Tax Incentives Report of Registered Business Entity" on or Before 15 September 2016 as Required under Republic Act No. 10708, the "Tax Incentives Management and Transparency Act (TIMTA)"
Memorandum Order No. 2015-010
Simplified Issuance of Vat Zero Rating Certification to Qualified Enterprises and Ecozone or IT Park/Center Developers/Operators

Revenue Regulations

BIR Revenue Regulations No. 11-2005
BIR Revenue Regulations No. 1-2000