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TIEZA Registration (Register with TIEZA) in the Philippines
(Source: RA No. 9593 and its Implementing Rules and Regulations)
The Tourism Infrastructure and Enterprise Zone Authority (TIEZA) actively promotes the Philippine tourism industry. Republic Act No. 9593 otherwise known as “The Tourism Act of 2009,” declares a national policy for tourism as an engine of investment, employment, growth, and national development, by strengthening the Department of Tourism and its attached agencies to effectively and efficiently implement that policy and appropriating funds therefore. TIEZA is authorized to regulate the Tourism Enterprise Zones (TEZs) established in the country under said act.
Tourism enterprises are facilities, services, and attractions primarily engaged in whole or in part in tourism and for the purpose of attracting visitors to and within the Philippines such as, but not limited to, facilities, services, and attractions involved in tourism:
- Travel and tour services
- Tourist transport services, whether for land, sea, or air transportation
- Tour guides
- Adventure sports services involving such sports as mountaineering, spelunking, scuba diving, and other sports activities of significant tourism potential
- Convention organizers
- Accommodation establishments, including but not limited to, hotel, resorts, apartment hotels or apartelles, and condotels that cater to tourists, tourist inns, motels, pension houses, and home stay operators
- Tourism estate management services
- Shops and department stores
- Sports and recreational centers
- Facilities offering health and wellness services
- Museums and galleries
- Theme parks
- Convention centers
- Zoos; and
- Such other enterprises as may be identified by the Department of Tourism or TIEZA.
To avail of incentives, a tourism enterprise must locate in a Tourism Enterprise Zone (TEZ) and must register with TIEZA. However, only those existing accommodation establishments located outside of the TEZ can be a Registered Tourism Enterprise (RTE) and may avail of incentives from TIEZA. Other tourism enterprises may avail of incentives provided that their tourism activities are included in the Investment Priorities Plan (IPP).
TIEZA-registered entities and TEZ Operators may avail of the following Fiscal Incentives:
- Income Tax Holiday
- Exempted from payment of all national and local taxes
- 5% on gross income
- Exemption from custom duties
Non-Fiscal Incentives may include:
- Employment of Foreign Nationals for the following positions:
- Special Investor’s Resident Visa (SIRV)
- Working Visas
- Buildings and lands in a TEZ may be leased to foreign investors for fifty years and renewable of no more than twenty-five years. This is also known as the Investor’s Lease Act or Republic Act 7652.
- Repatriation of Investment
For existing accommodation establishments (RTEs) outside of a TEZ, available incentives are as follows:
- Income tax holiday for up to six years for upgrade or expansion of facilities as long as the upgrade’s costs amount to at least 50% of its original investment
- Imported capital equipment necessary for the upgrade/expansion or renovation shall be free of duties and taxes.
TIEZA Registration in the Philippines FAQs
What are the requirements for TIEZA registration in the Philippines?
The requirements for TIEZA registration in the Philippines are as follows:
- SEC Certificate of Registration
- Articles of Incorporation and Bylaws
- Project proposal
- Feasibility study (if there is any)
- Conceptual plan and budget estimate
- Land ownership documents (including size of land)
- Endorsement from Department of Tourism
- Resolution of municipal/provincial board regarding merits of proposal
- Environmental Impact mitigation and prevention measures to be adopted
How can startups/businesses benefit from TIEZA registration in the Philippines?
Startups and other types of businesses can benefit from CEZA registration in the Philippines through the following:
- Income tax holidays of four to six years
- Exemption from payment of national and local taxes
- Exemption from custom duties
- Employment of and special visa privileges for foreign nationals; and many others
Who are eligible for TIEZA registration and incentives in the Philippines?
The eligiblity critera for TIEZA registration in the Philippines are as follows: a) must locate business in a Tourism Enterprise Zone (TEZ) and register with TIEZA; or b) must engage in tourism activities included in the Investments Priorities Plan (IPP) of the Board of Investments (BOI).
Determine your eligibility for tax incentives in the Philippines
We will help you acquire access to tax incentive programs that are applicable to your enterprise, from tax breaks and tax holidays to employment of foreign nationals.