IPP 2014-2016 Annexes

ANNEX A

LIST OF LESS DEVELOPED AREAS (LDAs)

Province Municipality/City
ABRA Boliney
Bucay
Bucloc
Danglas
Daguioman
Dolores
Lacub
Lagangilang
Lagayan
Langiden
La Paz
Licuan-baay (Licuan)
Luba
Malibcong
Manabo
Peñarrubia
Pidigan
Pilar
Sallapadan
San Isidro
San Juan
San Quintin
Tayum
Villaviciosa
AGUSAN DEL NORTE Remedios T. Romualdez
AKLAN Buruanga
Lezo
Tangalan
ANTIQUE Belison
Libertad
BATANES Itbayat
Basco
Sabtang
Ivana
Mahatao
Uyugan
Batangas Balete
San Nicolas
Santa Teresita
Tingloy
Benguet Sablan
Tublay
Biliran Almeria
Biliran
Cabucgayan
Caibiran
Culaba
Kawayan
Maripipi
Bohol Alburquerque
Anda
Batuan
Clarin
Corella
Cortes
Dagohoy
Lila
Loay
San Isidro
Sevilla
Sikatuna
Cagayan Rizal
Santa Praxedes
Camarines Norte San Vicente
Camarines Sur Bombon
Cabusao
Gainza
Camaligan
Camiguin Catarman
Guinsiliban
Mahinog
Sagay
Catanduanes Bagamanoc
Baras
Bato
Gigmoto
Panganiban (Payo)
San Miguel
Cavite General Emilio Aguinaldo
Cebu Alcantara
Alcoy
Boljoon
Ginatilan
Malabuyoc
Pilar
Ronda
Samboan
Tudela
Davao del Norte San Isidro
Dinagat Islands Dinagat
Libjo (Albor)
Tubajon
Eastern Samar Balangkayan
General Macarthur
Giporlos
Hernani
Jipapad
Lawaan
Maslog
Mercedes
Quinapondan
Salcedo
San Julian
San Policarpo
Guimaras San Lorenzo
Ifugao Hingyon
Asipulo
Ilocos Norte Adams
Ilocos Sur Gregorio del Pilar (Concepcion)
Lidlidda
Nagbukel
San Esteban
San Ildefonso
San Vicente
Santa Catalina
Sigay
Sugpon
iloilo Mina
Batad
Bingawan
San Rafael
Isabela San Isidro
Luna
Kalinga Pasil
Laguna Famy
Mabitac
Pakil
Rizal
Lanao del Norte Kauswagan
Linamon
Magsaysay
Matungao
Pantar
Salvador
Sapad
Tagoloan
Tangcal
Lanao del Sur Bayang
Butig
Calanogas
Lumbatan
Masiu
Pagayawan (Tatarikan)
Pualas
Sultan Dumalondong
Tamparan
Tugaya
La Union Bagulin
Burgos
Pugo
Leyte Hindang
Julita
La Paz
Macarthur
Mayorga
Merida
Pastrana
Santa Fe
Tabontabon
Tolosa
Tunga
Maguindanao Datu Unsay
Kabuntalan (Tumbao)
Mamasapano
Northern Kabuntalan
Sultan Mastura
Masbate Batuan
Esperanza
San Fernando
Misamis Occidental Baliangao
Concepcion
Panaon
Sapang Dalaga
Sinacaban
Misamis Oriental Balingoan
Binuangan
Gitagum
Kinoguitan
Lagonglong
Libertad
Sugbongcogon
Mountain Province Barlig
Besao
Sabangan
Sadanga
Sagada
Negros Oriental San Jose
Northern Samar Allen
Biri
Capul
Lapinig
Mapanas
Rosario
San Antonio
San Jose
San Vicente
Victoria
Nueva Ecija Nampicuan
Palayan City
Nueva Vizcaya Ambaguio
Villaverde
Occidental Mindoro Looc
Pangasinan Santo Tomas
Palawan Agutaya
Cagayancillo
Linapacan
Magsaysay
Quezon Agdangan
Alabat
Jomalig
Patnanungan
Perez
Plaridel
Quezon
Sampaloc
Quirino Saguday
Romblon Alcantara
Banton
Calatrava
Concepcion
Corcuera
Ferrol
Magdiwang
San Andres
San Jose
Santa Fe
Santa Maria (Imelda)
Samar (Western Samar) Almagro
Jiabong
Marabut
Matuguinao
Pagsanghan
San Sebastian
Santo Niño
Tagapul-an
Talalora
Zumarraga
Siquijor Enrique Villanueva
Larena
Maria
San Juan
Sorsogon Barcelona
Prieto Diaz
Santa Magdalena
Southern Leyte Anahawan
Hinundayan
Libagon
Limasawa
Padre Burgos
Pintuyan
San Francisco
San Juan (Cabalian)
San Ricardo
Tomas Oppus
Sulu Hadji Panglima Tahil (Marunggas)
Kalingalan Caluang
Lugus
Maimbung
Panglima Estino (New Panamao)
Pata
Tapul
Surigao del Norte Alegria
Bacuag
Burgos
Del Carmen
General Luna
Malimono
Pilar
San Benito
San Francisco (Anao-aon)
San Isidro
Santa Monica (Sapao)
Sison
Tagana-an
Tubod
Surigao del Sur Bayabas
Carmen
Tarlac Anao
Ramos
San Clemente
Tawi-Tawi Turtle Islands
Zamboanga del Norte Mutia
Rizal
Sibutad
Zamboanga del Sur Josefina
Sominot (Don Mariano Marcos)
Tigbao
Vincenzo A. Sagun
Zamboanga Sibugay Talusan

ANNEX B

Indigenous Raw Materials

NOTES
(a) Live animals born and raised in the Philippines The term “animals” covers all animal life, including mammals, birds, fish, crustaceans, mollusks, reptiles, bacteria and viruses
(b) Animals obtained by hunting, trapping, fishing, gathering or capturing in the Philippines Covers animals obtained in the wild, whether live or dead, whether or not born and raised in the Philippines
(c) Products obtained from live animals in the Philippines Covers products obtained from live animals without further processing, including milk, eggs, natural honey, hair, wool, semen and dung
(d) Plants and plant products harvested, picked or gathered in the Philippines Covers all plant life, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants grown in the Philippines
(e) Minerals and other naturally occurring substances, not included in (a) and (d), extracted or taken in the Philippines Covers crude minerals and other naturally occurring substances, including rock or solar salt, crude mineral sulphur occurring in free state, natural sands, clays, stones, metallic ores, crude oil, natural gas, bituminous minerals, natural earths, ordinary natural waters, natural mineral waters, natural snow and ice
(f) Scrap and waste derived from manufacturing or processing operations or from consumption in the country and fit only for disposal or for the recovery of raw materials
Covers all scrap and waste, including scrap and waste resulting from manufacturing or processing operations or consumption in the Philippines, scrap machinery, discarded packaging and household rubbish and all products that can no longer perform the purpose for which they were produced, and are fit only for discarding of for the recovery of raw materials.  Such manufacturing or processing operations include all types of processing, not only industrial or chemical but also mining, agricultural, construction, refining, incineration and sewage treatment operations.

Intermediate Indigenous Products

Indigenous Materials Intermediate Indigenous Products
Abaca Abaca Pulp / Fiber
Chromite Ore Chromite Fines / Concentrates / Sand
Clay Beneficiated Clay
Coal Beneficiated Coal
Coconut Crude Coconut Oil
Copper Ore Copper Concentrates / Cathodes
Crude Petroleum Refined Petroleum Products (*)
Dolomite Beneficiated Dolomite
Industrial Stones Aggregates
Iron Ore Iron Concentrates, Ingots / Billets, Cast Iron
Limestone Hydrated Lime, Quick Lime, Industrial and Agricultural Lime
Limestone for Cement Clinker
Marble Marble Blocks
Nickle Ore Beneficiated Nickle Ore / Briquettes
Other Dimension Stones Blocks
Other Metallic Ores Concentrates / Smelting Products
Other Non-Metallic Minerals Beneficiated Non-Metallic Minerals
Other Scrap / Wastes Processed Products as raw material inputs to produce another product
Palm Oil Crude Palm Oil
Plastic Scraps and Wastes Moulding Compounds as inputs to packaging materials
Precious Metallic Ores Bullion
Rubber Latex / Crumb Rubber
Scrap Metal Billets / Ingots / Cast and Forged Products
Seaweeds Carrageenan
Seed Cotton Cotton Lint / Cotton Yarn
Silica Sand Flat Float Glass
Sugar Cane Raw Sugar

ANNEX C-1

Preferred Locations for General Hospitals (levels 1, 2 and 3)

List of Sub-Regions and Provinces Which Did Not Meet the

DOH Standard Hospital Bed-to-Population Ratio of 1: 1,000

(DOH-HFSRB data as of December 2013)

Sub-Regions and Provinces

Distribution per DOH License to Operate Category

ARMM (Autonomous Region of Muslim Mindanao)
Basilan
Lanao Del Sur
Maguindanao
Sulu
Tawi-Tawi
CARAGA Region
Agusan del Norte
Agusan del Sur
Surigao del Sur
Dinagat Island
CAR (Cordillera Autonomous Region)
Abra
Benguet
Region I – Ilocos
Ilocos Norte
Ilocos Sur
La Union
Pangasinan
Region  II – Cagayan Valley
Cagayan
Isabela
Quirino
Region III – Central Luzon
Aurora
Bataan
Bulacan
Nueva Ecija
Pampanga
Tarlac
Zambales
Region IVA – CALABARZON (Cavite, Laguna, Batangas, Quezon)
Batangas
Cavite
Laguna
Quezon
Rizal
Region IV-B MIMAROPA (Mindoro, Marinduque, Romblon, Palawan)
Marinduque
Occidental Mindoro
Oriental Mindoro
Palawan
Romblon
Region V – Bicol
Albay
Camarines Norte
Camarines Sur
Masbate
Sorsogon
Region VI – Western Visayas
Aklan
Antique
Capiz
Iloilo
Guimaras
Negros Occidental
Region VII – Central Visayas
Bohol
Cebu
Negros Oriental
Region VIII – Eastern Visayas
Biliran
Eastern Samar
Leyte
Northern Samar
Southern Leyte
Western Samar
Region  IX – Zamboanga Peninsula
Zamboanga del Norte
Zamboanga del Sur
Zamboanga Sibugay
Region X – Northern Mindanao
Bukidnon
Misamis Occidental
Misamis Oriental
Lanao Del Norte
Region XI – Davao
Compostela Valley
Davao Del Norte
Davao Oriental
Davao Del Sur
Region XII – SOCCSKSARGEN
North Cotabato
South Cotabato
Sultan Kudarat
Saranggani

ANNEX C-1A

Preferred Locations for General Hospitals Level 3

  1. Boracay Island
  2. Cebu City
  3. Lapu-Lapu City
  4. Puerto Princesa City
  5. Baguio City
  6. Albay
  7. Batangas
  8. Cagayan de Oro City
  9. Davao City
  10. Bohol

ANNEX D

INCENTIVES FOR BOI-REGISTERED ENTERPRISES

Entitlement and availment of incentives shall be subject to the terms and conditions set forth under the relevant law and the project’s Certificate of Registration as well as the rules and regulations of the implementing/administering agency.

A. Omnibus Investments Code of 1987 (E.O. No. 226)

  1. Income Tax Holiday (ITH)
    1. Six (6) years for projects with pioneer status and for projects located in a Less Developed Area (LDA);
    2. Four (4) years for new projects with non-pioneer status;
    3. Three (3) years for expansion/modernization projects.
  2. Duty exemption on imported capital equipment, spare parts and accessories;
  3. Exemption from wharfage dues and any export tax, duty, impost and fees;
  4. Tax exemption on breeding stocks and genetic materials;
  5. Tax credits on imported raw materials;
  6. Tax and duty-free importation of consigned equipment;
  7. Additional deduction for labor expense;
  8. Employment of foreign nationals;
  9. Simplification of customs procedures;
  10. Access to bonded manufacturing warehouse.

B. Revised Forestry Reform Code of the Philippines (P.D. No. 705)

Incentives under E.O. No. 226 or the following:

  1. Treatment of the amounts expended by a lessee in the development and operation of an industrial tree plantation or tree farm prior to as ordinary and necessary business expenses or as capital expenditures; and
  2. Deduction from an investor’s taxable income for the year, of an annual investment allowance equivalent to thirty-three and one-third per cent (33-1/3%) of his actual investment during the year in an enterprise engaged in industrial tree plantation or tree farm.

C. Philippine Mining Act of 1995 (R.A. No. 7942)

Incentives under E.O. No. 226 and the following:

  1. Exemption from real property tax and other taxes or assessments of pollution control devices;
  2. Income tax-carry forward of losses;
  3. Income tax-accelerated depreciation.

D. Book Publishing Industry Development Act (R.A. No. 8047)

Incentives under E.O. No. 226.

E. Downstream Oil Industry Deregulation Act of 1998 (R.A. 8479)

  1. Income tax holiday (5 years);
  2. Additional deduction for labor expenses;
  3. Minimum tax and duty of three percent (3%) and value-added tax (VAT) on imported capital equipment;
  4. Tax credit on domestic capital equipment;
  5. Exemption from contractor’s tax;
  6. Unrestricted use of consigned equipment;
  7. Exemption from the real property tax on production equipment or machineries;
  8. Exemption from taxes and duties on imported spare parts;
  9. Such other applicable incentives under Article 39 of Executive Order No. 226.

F. Magna Carta for Disabled Persons (R.A. No. 7277)

Incentives under E.O. No. 226.

G. Renewable Energy Act of 2008 (R.A. No. 9513)

  1. Income tax holiday (7 years);
  2. Duty-free importation of RE machinery, equipment and materials;
  3. Net Operating Loss Carry-Over (NOLCO);
  4. Corporate tax rate of 10% after ITH;
  5. Accelerated depreciation;
  6. VAT- zero rate on sale of fuel or power generated;
  7. Cash incentive for missionary electrification;
  8. Tax exemption of carbon credits;
  9. Tax credit on domestic capital equipment and services.

H. Tourism Act of 2009 (R.A. No. 9593)

Incentives under E.O. No. 226.