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
- Boracay Island
- Cebu City
- Lapu-Lapu City
- Puerto Princesa City
- Baguio City
- Albay
- Batangas
- Cagayan de Oro City
- Davao City
- 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)
- Income Tax Holiday (ITH)
- Six (6) years for projects with pioneer status and for projects located in a Less Developed Area (LDA);
- Four (4) years for new projects with non-pioneer status;
- Three (3) years for expansion/modernization projects.
- Duty exemption on imported capital equipment, spare parts and accessories;
- Exemption from wharfage dues and any export tax, duty, impost and fees;
- Tax exemption on breeding stocks and genetic materials;
- Tax credits on imported raw materials;
- Tax and duty-free importation of consigned equipment;
- Additional deduction for labor expense;
- Employment of foreign nationals;
- Simplification of customs procedures;
- 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:
- 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
- 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:
- Exemption from real property tax and other taxes or assessments of pollution control devices;
- Income tax-carry forward of losses;
- 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)
- Income tax holiday (5 years);
- Additional deduction for labor expenses;
- Minimum tax and duty of three percent (3%) and value-added tax (VAT) on imported capital equipment;
- Tax credit on domestic capital equipment;
- Exemption from contractor’s tax;
- Unrestricted use of consigned equipment;
- Exemption from the real property tax on production equipment or machineries;
- Exemption from taxes and duties on imported spare parts;
- 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)
- Income tax holiday (7 years);
- Duty-free importation of RE machinery, equipment and materials;
- Net Operating Loss Carry-Over (NOLCO);
- Corporate tax rate of 10% after ITH;
- Accelerated depreciation;
- VAT- zero rate on sale of fuel or power generated;
- Cash incentive for missionary electrification;
- Tax exemption of carbon credits;
- Tax credit on domestic capital equipment and services.
H. Tourism Act of 2009 (R.A. No. 9593)
Incentives under E.O. No. 226.
