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Application for Income Tax Holiday New Expanding Export Producer

BOI application form for income tax holiday new expanding export producer

Your Browser Doesn't Support Canvas. Showing the Text Content of the PDF Instead: REPUBLIC OF THE PHILIPPINES

BOARD OF INVESTMENTS
INDUSTRY AND INVESTMENTS BUILDING
385 SEN. GIL J. PUYAT AVENUE
MAKATI CITY, METRO MANILA, PHILIPPINES

APPLICATION FOR INCOME TAX HOLIDAY
NEW / EXPANDING EXPORT PRODUCER
UNDER ART. 39(a) OF EXECUTIVE ORDER NO. 226
TAXABLE YEAR _______________________
I.

INFORMATION ABOUT APPLICANT
Applicant
T.I.N.
Office Address
Telephone No./FAX No.
Official Authorized Representative
Type of Registration
Base Figure(if expansion)
Status of Registration
Registered Activity
Registration No.
Ownership

II.

:
:
:
:
:
:

New

Expansion

:
:
:
:

Pioneer

Non-pioneer

Date Reg.
% Filipino

% Foreign

PERFORMANCE DATA FOR THE TAXABLE YEAR
(1) *
A.
B.
C.
D.

*
*

Volume
Value
Total Sales / Eligible Sales
:
Less: Base Figure
:
Incremental Sales (A - B)
:
Total Export Sales
(Direct/Indirect/ Constructive)
:
E.
Export Commitment
:
___________ %
F.
Eligibility Hurdle
:
D
Complied
->
E =
%
A
=
Not Complied
For enterprises/activities registered as NEW EXPORT PRODUCERS/ACTIVITIES no base figure (B)
For enterprises/activities registered as EXPANDING EXPORT PRODUCERS/ACTIVITIES wherein the
base figure established did not segregate domestic and export sales. (Fill up all spaces).

(2) **
A.
B.
C.
D.
E.

**

I
Domestic
Total Sales / Eligible Sales
Less: Base Figure
Incremental Sales (A - B)
Export Commitment
Eligibility Hurdle
C.II Export
-------------> D =
C.III Total
=

:
:
:
:
:

II
Export

III
Total

%
Complied
%
Not Complied

For enterprises/activities registered as EXPANDING EXPORT PRODUCERS/ACTIVITIES with known
export track record for the existing and wherein the base figure segregated domestic and export sales. (Fill
up all spaces).

1

III.

INCOME TAX EXEMPTION CLAIMED
Volume
A.
B.
C.
D.
E.
F.
G.

Total Sales
Less: Base figure, if any *
Incremental Sales (A - B)
Rate of Exemption (C/A x 100)
Taxable Income from Registered Activity 1/
Tax Due from Registered Activity (E x tax rate)
Estimated Income Tax Holiday Incentive (D x F)

Value

%
P
P
P

* New export producer will have no base figure and incremental sales
Notes: Pls. Indicate if applied exempt income is MCIT.
For less than a year availment, submit audited segregated income statement. Segregate revenues
and expenses during ITH entitlement period from the revenues and expenses during period not
entitled to ITH incentive.
1/

Computation of Taxable Income from Reg. Activity
Net Income per AFS
Less: Non-taxable income

P
P

Add: Unallowable deductions
P

Taxable Income per ITR
Less: Income from not related to
registered activity

P

P
Taxable Income from Registered Activity

IV.

P
=====================

SUPPORTING DOCUMENTS
Pls. secure checklist of ITH requirements from Fiscal Incentives Division, Incentives Department
Done in _________________________ this _______ day of _______________________________.
_____________________________________
_
APPLICANT FIRM
_______________________________
Authorized Signatory
Printed Name ____________________
Designation ________________________

REPUBLIC OF THE PHILIPPINES)
)S.S.
SUBSCRIBED AND SWORN to before me this _____ day of _____________________, _____ in
the ______________________ affiant exhibiting to me his/her Community Tax Certificate No.
______________ issued at ______________________ on __________________, _____.

NOTARY PUBLIC
Until December 31, ______
PTR No.
Issued at
Issued on
Doc. No.
Page No.
Book No.
Series of
2
 
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