- IPP는 투자청(BOI)이 매년 대통령 승인을 받아 발표함. 지침에 포함된 투자업종(산업) 및 요건 충족 시 국내외 기업에 관계없이 각종 투자인센티브 수혜 가능 (단, 외국인 지분 40% 이상을 보유한 외국기업이 동 IPP에 의거, BOI에 등록하여 인센티브 혜택을 받기 위해선 수출지향(중심) 기업이거나 IPP에 언급된 산업에 투자하여 Pioneer Status(개척자 지위)를 득해야 함)

- 2013년 IPP는 2012년에 선정됐던 주요산업(key industries)의 IPP 리스트가 유지된 것으로 평가

- 우선산업(Preferred Activities): 농수/농공산업, 창조/지식산업, 조선, 대형주택개발, 철강,

   에너지, 인프라, R&D, 그린프로젝트, 자동차, 전략(국가경제개발)프로젝트, 병원/의료

  서비스, 재난 방지, 재해복구  

- 일반산업(Mandatory List): 산업용 조림사업, 광업, 출판/인쇄, 석유관련산업, 고형폐기물

  관리, 수질환경, 장애인 재활/자아개발/자립, 신재생에너지, 관광

- 수출산업(Export Activities): 생산량 50% 이상 수출(필리핀인 60% 이상 지분 소유기업),

   생산량 70% 이상 수출(필리핀인 60% 미만 지분 소유기업, 외국기업으로 간주)

2012년 투자우선유치계획(IPP)

 리스트

2013년 투자우선유치계획(IPP)

리스트

비고

1

2012 Investment Priorities Plan

 I. Preferred Activities, 12. Hospital/Medical Services

 - This covers the establishment and operation of

   primary and secondary hospital

2013 Investment Priorities Plan (내용 변경)

 I. Preferred Activities, 12. Hospital/Medical Services

 - This covers the establishment and operation of  medical facilities including general and specialty hospitals, and other health facilities pursuant to Department of Health(DOH) Administrative Order No. (AO) 2012-0012.

투자인센티브 분야 세분화

2

Part I. Definition of Terms (변동 없음)

Part I. Definition of Terms (내용 추가)

 (b) Book Sales, (d) Content Development of Books, (i) General Hospital, (j) General Hospital Level 1, (k) General Hospital Level 2, (l) General Hospital Level 3, (x) Other Health Facilities, (y) Specialty Hospital (aa) TSD(treatment, storage, and disposal)

투자인센티브 분야 명시

3

Part II. General Policies

 III. Equity Requirement

 For large project with a gestation period of more than one (1) year, the 25% equity requirement of the project Provided that the total equity requirement of 25% is complied with on the first year of ITH availment.

Part II. General Policies (내용 변경 및 추가)

 III. Equity Requirement

 For large project with a gestation period of more than three (3) year, the 25% equity requirement of the project Provided that the total equity requirement of 25% is complied with on the first year of ITH availment. Non-compliance with this policy shall result in forfeiture of ITH incentives for the taxable year.

요건 강화

4

Part II. General Policies

 IV. Local Policy

 3. Expansion of export-oriented projects

  a. Expansion shall be effected within the firm’s existing premises.

  b. The enterprise has a good track record of exports and has no record of violation of the terms and conditions governing its existing registration(s), specifically, the earlier project exceeded its prejected export commitment in the past three (3) years.

Part II. General Policies (내용 삭제)

 IV. Local Policy

 3. Expansion of export-oriented projects effected within the firm’s existing premises;

5

Part II. General Policies

 X. Support to Environmental Protection and Conservation

 Registration enterprises shall adopt measures intended to reduce climate change risks in support of the National Framework Strategy on Climate Change.

Part II. General Policies (내용 추가)

 X. Support to Environmental Protection and Conservation

 Registration enterprises shall adopt measures intended to reduce climate change risks in support of the National Framework Strategy on Climate Change.   Likewise, registered enterprises are encouraged

 to implement best practices to protect and conserve biodiversity in their respective area and/or activities, whenever applicable.

요건 강화

6

Part III. Specific Guidelines

 I. Preferred Activities

  1. Agriculture/Agribusiness and Fishery

   a. Commercial Production

Part III. Specific Guidelines (내용 추가)

 I. Preferred Activities

  1. Agriculture/Agribusiness and Fishery

   a. Commercial Production

    Application for registration must be accompanied by an endorsement from the Department of Agriculture(DA)

농업부(DA)

증명서

발급필수

7

Part III. Specific Guidelines

 I. Preferred Activities

  1. Agriculture/Agribusiness and Fishery

  c. Service in Support of Agriculture/Agribusiness

    and Fishery

  • Post Harvest Facilities

    This covers the establishment and operation of cold storage, freezing, bulk handling, packing house, storage facilities and trading centers. This covers ice plants that will locate in LDAs

Part III. Specific Guidelines (내용 추가)

 I. Preferred Activities

  1. Agriculture/Agribusiness and Fishery

  c. Service in Support of Agriculture/Agribusiness

    and Fishery

  • Post Harvest Facilities

    This covers the establishment and operation of the following facilities:

    i. cold storage, ii. freezing, iii. bulk handling and storage, iv. packing houses, v. trading centers, vi. ice plants in LDAs, and vii. triple A slaughterhouse as endorsed by the National Meat Inspection Services(NMIS)

요건 강화

8

Part III. Specific Guidelines (변동 없음)

 I. Preferred Activities

 2. Creative Industries/Knowledge-Based Services

  All ICT projects shall install internal security system compliant with BS 7799 or its equivalent

Part III. Specific Guidelines (내용 변경 및 추가)

 I. Preferred Activities

 2. Creative Industries/Knowledge-Based Services

  Prior to registration, applicant must submit proof of ownership or rights over the intellectual property concerned, such as copyright filed with National Library/Supreme Court Library or their deputized agencies.

  All ICT projects shall install internal security system compliant with ISO 27001 or its equivalent

ISO 도입

9

Part III. Specific Guidelines

 I. Preferred Activities

 3. Shipbuilding

  This cover the construction and repair of ships/    boats, shipbreaking and ship recycling

Part III. Specific Guidelines (내용 변경)

 I. Preferred Activities

 3. Shipbuilding

  This cover the construction and repair of vessels,

  shipbreaking and ship recycling

10

Part III. Specific Guidelines

 I. Preferred Activities

 4. Mass Housing

  The following are the qualification for registration:

  • The selling price of each housing unit shall be more than PhP 400,000 but not exceeding PhP 3.0 million.

   Modular housing components (변동 없음)

Part III. Specific Guidelines (내용 추가 및 변경)

 I. Preferred Activities

 4. Mass Housing

  The following are the qualification for registration:

  • The selling price of each housing unit shall be more than PhP 450,000 but not exceeding PhP 3.0 million.

  Modular housing components

  • Application for registration must be accompanied by an endorsement from AITECH

투자요건

강화

11

Part III. Specific Guidelines

 I. Preferred Activities

 6. Energy

  This covers the exploration, development, and/or sources adopting environmentally-friendly technologies.

  Only power plants utilizing environmentally

  -friendly energy sources and technologies may qualify for ITH.

  Projects that would utilize raw materials or semi-processed raw materials that are not locally produced (NLP) or not in sufficient quantity(NISQ) are exempt from NVA requirement.

  Only projects that have achieved financial     closing for the projects are qualified to apply for registration.

  Any of following may qualify for pioneer status:

  • Project that cost at least the Philippine Peso equivalent of US$ 1.5 Million per Megawatt;

Part III. Specific Guidelines (내용 추가 및 변경)

 I. Preferred Activities

 6. Energy

  This covers the exploration, development, and/or sources adopting environmentally-friendly technologies that comply with the Clean Air Act, the Environmental Impact System law, the Biofuels Act, where applicable, and other relevant environment laws.

  In the case of coal-fired projects, submission of ECC is a pre-registration requirement.

  Projects that would utilize raw materials or semi-processed raw materials that are not locally produced (NLP) or not in sufficient quantity (NISQ) are exempt from NVA requirement.

  Within one (1) year from date of registration, projects with loan components in their financing scheme must have achieved financial closing; otherwise the project’s registration shall be subject to automatic cancellation. As evidence of financial closing, the enterprise shall submit a certification, in a form and substance satisfactory to BOI, issued and addressed by the lenders to BOI confirming the financial agreements are in full force and in effect.

  Any of following may qualify for pioneer status:

  • Project that cost at least the Philippine Peso equivalent of US$ 2 Million per Megawatt;

프로젝트

투자비용 및 재정 요건강화

12

Part III. Specific Guidelines

 I. Preferred Activities

 7. Infrastructure

 (1) Air Transport

  Lease with option to purchase an aircraft may be allowed. Pure lease may be allowed provided that the lease contract is for a minimum of five (5) years.

Part III. Specific Guidelines (내용 변경 및 추가)

 I. Preferred Activities

 7. Infrastructure

 (1) Air Transport

  Lease with option to purchase an aircraft may be allowed.

  Only revenues derived from cargo air freight fares, passenger air fares, and income from ancillary revenues on refund, ancellation      and rebooking fees shall be entitled to ITH.

  Incidental revenues such as those earned from excess baggage (including prepaid baggage), seat selector options, merchandise sales such as sale of meals/beverages, souvenirs, travel related    products and other commodities, package tours and other incidental revenues as may be determined by the Board shall not be        entitled to ITH.

투자인센티브(법인세면제)

요건 강화

13

Part III. Specific Guidelines

 I. Preferred Activities

 7. Infrastructure

 (2) Water Transport

Part III. Specific Guidelines (내용 추가)

 I. Preferred Activities

 7. Infrastructure

 (2) Water Transport

  • Application for registration must be accompanied by the following:

    i. an endorsement by MARINA; and

    ii. proof of accreditation of the shipping enterprise by MARINA.

  • Prior to start of commercial operation, the registered enterprise must submit the following:

    i. proof that the vessel is registered with MARINA, and ii. copies of Class and Statutory Certificates as required by MARINA.  

해양산업청(MARINA)이 발급하는 증명서 제출

필수

14

Part III. Specific Guidelines

 I. Preferred Activities

 7. Infrastructure

Part III. Specific Guidelines (내용 추가)

 I. Preferred Activities

 7. Infrastructure

 (3) Land Transport

15

Part III. Specific Guidelines

 I. Preferred Activities

 7. Infrastructure

  b. Water Supply and/or Distribution

Part III. Specific Guidelines (내용 추가)

 I. Preferred Activities

 7. Infrastructure

  b. Water Supply and/or Distribution

   Prior to start of commercial operations, the registered enterprise must submit a copy of the Certificate of Public Convenience (CPC).

증명서

제출

요건 강화

16

Part III. Specific Guidelines

 I. Preferred Activities

 7. Infrastructure

  f. PPP Projects

    This covers projects under the Public-Private Partnership (PPP) Program of the government.

    Applications must be endorsed by the PPP Center or other concerned government agency/unit.

Part III. Specific Guidelines (내용 변경 및 추가)

 I. Preferred Activities

 7. Infrastructure

  f. PPP Projects

    This covers projects implemented under       Republic Act 6957, as amended by Republic

    Act 7718 (Amended Build-Operate-and-       Transfer Law).

    Application for registration must be accompanied by an endorsement from the Public-Private Partnership (PPP) Center.

PPP센터에서

Endorsement 발급 필수

17

Part III. Specific Guidelines

 I. Preferred Activities

 9. Green Projects

Part III. Specific Guidelines (내용 추가)

 I. Preferred Activities

 9. Green Projects

  Mere installation of energy efficiency-related equipment/device/fixtures shall not qualify for registration.

등록요건

강화

18

Part III. Specific Guidelines

 I. Preferred Activities

 10. Manufacture of Motor Vehicles

  • Projects of an existing motor vehicle manufacturer/assembler that involves the production of a new model or a full model change shall be considered new project, provided there is new investments of at least PhP100 million for fourwheel vehicles and manufacture of parts and components, otherwise the project will be considered expansion.

Part III. Specific Guidelines (내용 변경)

 I. Preferred Activities

 10. Manufacture of Motor Vehicles

  • Projects of an existing motor vehicle manufacturer/assembler of passenger car/commercial vehicle that involves the production of a new model or a full model change (FMC), provided there is new investments of at least Php 200 million      which may include manufacture of parts and      components.

납입

자본금

(투자금)

요건 강화

19

Part III. Specific Guidelines

 I. Preferred Activities

 12. Hospital/Medical Services

  This covers the establishment and operation of medical facilities including primary, secondary, tertiary hospitals and ambulatory facilities.

Part III. Specific Guidelines (내용 변경 및 추가)

 I. Preferred Activities

 12. Hospital/Medical Services

  This covers the establishment and operation of medical facilities including general and specialty hospitals, and other health facilities.

  Application for registration must be accompanied by an endorsement from the Bureau of Health Facilities and Services of the DOH.

투자인센티브 대상 세분화

20

Part III. Specific Guidelines

 II. Mandatory List

 2. Exploration, Mining, Quarrying

Part III. Specific Guidelines (내용 추가)

 II. Mandatory List

 2. Exploration, Mining, Quarrying

  Application for registration must be accompanied by a copy of the Exploration Permit, Mineral Production Sharing Agreement (MPSA), or Financial or Technical Assistance Agreement(FTAA), whichever is applicable.

탐사승인서

및 광산면허

제출 필수  

21

Part III. Specific Guidelines

 II. Mandatory List

 5. Ecological Solid Waste Management

Part III. Specific Guidelines (내용 추가)

 II. Mandatory List

 5. Ecological Solid Waste Management

  Projects that will employ new or proprietary technologies shall submit an Environmental Technology Verification (ETV) issued by the DOST.

환경기술

확인증

제출 필수

22

Part III. Specific Guidelines

 II. Mandatory List

 9. Tourism

  2. Tourism-related facilities

  (1) Accommodation facilities

Part III. Specific Guidelines (내용 추가)

 II. Mandatory List

 9. Tourism

 (2) Tourism-related facilities

  (1) Accommodation facilities

  • Accommodation establishments locating

인센티브

제외지역 명시

23

III. Export Activities

 B. Services Exports

III. Export Activities (내용 추가)

 B. Services Exports

  This also covers non-voice business processing operations such as administrative and business services, transcription services, engineering and architectural services.

수출서비스도 포함대상임을

명시