Professional Documents
Culture Documents
BOOK ONE
GENERAL PROVISIONS
Rule I.
SECTION 1. Title. These rules shall be referred to as the “GUIDELINES FOR THE
DESIGNATION AND SUPERVISION OF TOURISM ENTERPRISE ZONES AND THE
ADMINISTRATION OF INCENTIVES UNDER R.A. 9593.”
a. “Act” shall refer to Republic Act No. 9593, otherwise known as the “Tourism
Act of 2009”.
e. “Capital Investment” shall refer to the money used to purchase a capital asset
or equipment.
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f. “Certificate of Designation” shall refer to the certificate issued by TIEZA
upon approval of the application for the designation of an area as a Tourism
Enterprise Zone (TEZ).
g. “Certificate of Entitlement” shall refer to the certificate issued by TIEZA to
TEZ operators and/or registered tourism enterprises as proof of their
entitlement to incentives provided under the Act.
l. “Fixed Assets” shall refer to those assets subject to depreciation under the
National Internal Revenue Code (NIRC).
n. “Gross Income” shall refer to gross sales or gross revenues derived from
business activity, net of sales discounts, sales return and allowances and
minus costs of sales or direct costs but before any deduction is made for
administrative expenses or incidental losses during a given taxable period as
provided in the NIRC, as amended and other pertinent revenue regulations.
p. “Original Investment” as used in these rules shall refer to the fair market
value of the physical assets, exclusive of land acquisition costs, at the time of
filing of application for the availment of incentives for existing enterprises.
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r. “SEC” shall refer to the Securities and Exchange Commission.
z. “Tourists” shall refer to people who travel to and stay in places outside their
usual environment for more than twenty-four (24) hours and not more than one
(1) consecutive year for leisure, business and other purposes not related to the
exercise of an activity remunerated from within the place visited.
bb. “Tourism Enterprise Zone (TEZ)” shall refer to tourism enterprise zones
created pursuant to Chapter IV-A, Section 59 of the Act.
BOOK TWO
Rule II.
SECTION 1. Jurisdiction. The TIEZA shall have sole and exclusive jurisdiction in the
establishment and designation of a TEZ which shall not be impliedly repealed or
modified. All permits and licenses shall be issued by TIEZA to TEZ Operators and
Registered Tourism Enterprises .
SECTION 2. Criteria. Any geographic area where a Tourism Enterprise Zone may be
established shall conform with the following criteria to ensure that TEZs will not
proliferate in a manner that diminishes their strategic economic and developmental
value to the national economy:
a.) The area is capable of being defined into one contiguous territory;
d.) It must be at least five (5) hectares and sufficient in size, such that it
may be further utilized for bringing in new investments in tourism
establishments and services. Provided that, in extremely meritorious
cases, an area less than five (5) hectares may be developed as a TEZ if
the Board deems it sufficient for the purposes, requirements and
nature of the tourism project to be undertaken therein;
f.) The area must be situated where controls can easily be established to
curtail illegal activities.
a.) Cultural Heritage Tourism Zone – areas that will allow the tourist to
experience the places, artifacts and activities that authentically
represent the stories of the people living in the area, past or present.
The area may include, but will not be limited to:
1. Cultural landscapes;
2. Historic sites, areas and precincts;
3. Ruins, archaeological and maritime sites;
4. Sites associated with industrial, scientific and agricultural
heritage;
5. Collections that house or collectively promote objects of
heritage significance;
6. Historic places and areas, including villages, small towns,
cities and parts of larger urban areas with significant
cultural and heritage assets; and
7. Museums, Art Galleries, Cultural Centers, Arts & Crafts
Shops, and Antique Shops, and Cultural Sites.
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b.) Health and Wellness Tourism Zone – areas that will allow visitors to
avail of quality but affordable mainstream, traditional, or alternative
healthcare services for treatment of illnesses and health problems in
order to maintain one’s health and well-being.
The area may include, but will not be limited to enterprises that are,
or offer:
c.) Eco-Tourism Zone - areas that will allow visitors to experience a form
of sustainable tourism within a given natural and/or cultural area
where community participation, conservation and management of
biodiversity, respect for culture and indigenous knowledge systems
and practices, environmental education and ethics as well as
economic benefits are fostered and pursued for the enrichment of
host communities and satisfaction of visitors.
d.) General Leisure Tourism Zone – areas that may offer recreational
facilities that will have high visitor density.
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e.) Mixed Use Tourism Zone – areas that will allow a combination of
some or all of the features of the aforementioned zones within one
area.
I. Upon Application:
g.) Endorsement letter from the National Historical Institute (NHI) in the
case of Cultural and Heritage Tourism Zone, from the Department of
Health (DOH) in the case of Health and Wellness Tourism Zone; or
from Philippine Retirement Authority (PRA) in the case of retirement
villages/communities; and
b.) Copy of the approved Comprehensive Land Use Plan of the concerned
LGU;
c.) Verified survey returns and technical description of the land area for
the proposed TEZ;
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f.) Financial statement for (3) years for existing companies;
g.) Development Plan of the area which shall identify and include the
following:
SECTION 8. Incomplete Papers. Within fifteen (15) days from receipt of the
application, TIEZA shall notify the applicant of all pertinent requirements not
complied with. The applicant shall have thirty (30) days from receipt of such notice
to comply with the said requirements. Only upon compliance will the application be
recorded/ processed. In this case, the date of compliance shall be deemed the date
of filing.
SECTION 10. Evaluation and Approval. Upon submission of all the requirements
stated in Section 7 hereof, the TIEZA shall evaluate the application for TEZ
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designation, and if found viable, the TIEZA COO shall recommend to the Board its
approval, subject to other conditions it may reasonably impose.
Any deviation or modification from the approved development plan shall require
the prior authorization of TIEZA. Any unauthorized deviation or modification may
subject the operator to the penalties provided for in Rule XVI of these Rules.
SECTION 11. Certificate of Designation. All TEZs designated under these Rules shall
be issued a certificate under the seal of the Tourism Infrastructure and Enterprise
Zone Authority and the signature of its Chief Operating Officer or any other officer of
the TIEZA as it may empower and designate for the purpose.
The certificate shall be in such form and style as the TIEZA may determine and shall
state, among other things:
c. The other terms and conditions to be observed by the TEZ by virtue of the
designation.
At the end of each phase, TEZ operator must provide the basic infrastructure
facilities and utilities ready for immediate use and occupancy by prospective
investor enterprises. Failure to develop and/ or complete within the approved
period, unless extended by the Board for good cause, shall subject the TEZ Operator
to the appropriate penalties provided for under Rule XIV of these Rules. Areas that
are not developed and completed within the approved period shall be restored to
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their original land use at the expense of the TEZ Operator, unless the Board provides
otherwise.
SECTION 13. Finality of Decision on Designation. The decision of the TIEZA Board in
designating a particular area as a TEZ is final and non-appealable.
Rule III.
TEZ Administration
SECTION 1. TEZ Operator. An entity duly incorporated under Batas Pambansa Blg.
68, otherwise known as “The Corporation Code of the Philippines”, and other
relevant laws, unless the TEZ Operator is an LGU or any other instrumentalities of
the government in the pursuit of their mandate, where capital maybe provided by
the LGUs and/ or jointly with private entities may qualify as a TEZ operator.
In case of joint venture agreements between government and private entities, the
same must comply with the Guidelines and Procedures for Entering into Joint
Venture Agreements of the National Economic Development Authority (NEDA).
a) The seats of the Board of Directors of a TEZ Operator shall be allocated pro-
rata according to the respective capital contributions of the TEZ Operator's
shareholders.
a) The Board of Directors of each TEZ Operator shall appoint its TEZ
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Administrator, who shall be responsible for implementing the policies, plans,
programs and projects of the TEZ Operator's Board of Directors. The
minimum qualifications required of a TEZ Administrator are as follows:
SECTION 4. Designation and Operation of TEZs. The designation of a TEZ does not
require ownership of the area to be organized as a TEZ. A TEZ Operator should
possess rights to use, develop, improve, acquire, administer, deal in, subdivide,
dispose, lease or sell, and to the fruits of one or more parcels of land within the area
in organizing a TEZ by virtue of ownership, lease or other agreements.
The designation of a TEZ does not vest ownership of the resources located therein
or the area itself on the TEZ operator.
The rights of a third party to land or resources within the zone shall be respected.
The TEZ Operator shall encourage such third party rights holders to participate in
policy making, planning and program development and implementation through
any of the following, as may be appropriate:
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TIEZA shall however encourage, facilitate and provide incentives for private sector
participation in the construction and operation of public utilities and infrastructure
in the TEZs using any of the schemes allowed under Republic Act No. 6957, as
amended, otherwise known as the Build-Operate-and-Transfer Law.
Rule IV.
SECTION 1. Jurisdiction. The TIEZA shall have sole and exclusive jurisdiction in the
registration of Tourism Enterprises. It shall not be impliedly repealed or modified.
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e. Resolution of the applicant's board of directors authorizing the filing of
the application; list of its directors, principal officers, and major
stockholders, including their respective bio-data;
f. List of machinery and equipment to be used by the applicant with a
statement of their capacity, ownership and/ or mode of procurement;
g. Endorsement from the TEZ Operator;
h. Proposed site development plan and location map accompanied by a
perspective drawing; construction timetable/ financial schedule; detailed
architectural and engineering plan; cost estimates and specifications;
i. Clearance/ Permit from the concerned Protected Area Management
Board if the proposed business area is within a Protected Area; and
j. Other supporting documents/ papers/ clearances as may be required by
the TIEZA depending upon the nature of the business and the type of
business organization of the applicant.
SECTION 5. Filing of Application. The application shall be filed with the TIEZA upon
payment of the corresponding non-refundable filing fee.
SECTION 6. Incomplete Papers. Within fifteen (15) days from receipt of the
application, TIEZA shall notify the applicant of all pertinent requirements not
complied with. The applicant shall have thirty (30) days from receipt of such notice
to comply with the said requirements. Only upon compliance will the application be
recorded/ processed. In this case, the date of compliance shall be deemed the date
of filing.
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Within fifteen (15) calendar days from receipt of the notice of board approval of the
application, a formal acceptance of the terms and conditions of registration shall be
submitted by the applicant. Only upon acceptance of these conditions and
satisfactory compliance with the pre-registration requirement therein stated, if any,
shall such approval be effective. Failure to accept within said period shall invalidate
the approval.
a) A sworn statement that, with the exception of those which the TIEZA has
been duly advised, all information/ data previously submitted to TIEZA are
still correct;
b) Statement of compliance with the pre-registration requirements, if any;
c) Sworn acceptance of the proposed terms and conditions of registration; and
d) Tax clearance certificate from the Bureau of Internal Revenue
SECTION 11. One-Stop Shop. The TIEZA shall establish a One-Stop Shop where
prospective TEZ investors and tourism enterprises can register under a single
window system to avail of the incentives and benefits under the Act, including the
issuance of all permits and visas. All government agencies involved shall assign
their respective representatives for this purpose. The TIEZA shall collect fees
necessary for the issuance of these permits and licenses.
SECTION 12. Finality of Decision on Registration. The decision of the TIEZA Board
on the registration application of a tourism enterprise is final and non-appealable.
Rule V.
SECTION 1. Permits. The following permits shall be issued by the TIEZA to TEZ
Operators and Registered Tourism Enterprises:
a. Building permit;
b. Occupancy permit;
c. Business permit;
d. Import permits; and
e. Such other permits necessary for the proper operation of the TEZ, as may be
required by the TIEZA Board
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SECTION 2. Submission of Requirements. Any registered tourism enterprise
intending to construct its own building or other structures, facilities and utilities
within a TEZ shall, before proceeding with the work, submit to the TIEZA all the
documentary requirements as herein below enumerated within forty-five (45) days
from its date of registration.
b. In case the applicant is not the registered owner of the lot, aside from the
aforementioned documents, the duly notarized copy of the contract of lease
or other pertinent contracts shall also be submitted.
SECTION 3. Collection of Fees/ Charges. The TIEZA shall collect such reasonable fees
and charges in connection with the application, processing and issuance of all the
permits required and performance of other regulatory functions. TIEZA shall set the
rates of such fees and charges taking into consideration the rates for similar
regulatory functions performed by other agencies of government. All fees and dues
collected shall accrue to TIEZA.
SECTION 4. Use of Structures/ Roads. If the use of any structure or road inside the
TEZ or the excavation of the same is required by the registered TEZ operator/
tourism enterprise to meet its building construction requirements, an application
for such purpose shall first be submitted to TIEZA. The public grounds, structures or
roads shall be restored to their original shape and condition immediately after
completion of the construction work at the expense of the TIEZA registered
enterprise/ TEZ operator.
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SECTION 5. Building Inspection. A completed building/ structure/ facility/ utility
and newly installed equipment and machinery shall be inspected by the TIEZA to
determine whether it has complied with the approved building specifications and
plant layout.
If the inspection indicates that the building was constructed in accordance with the
approved building specifications and plant layout and satisfies health, safety,
cultural and environmental requirements, then the TIEZA shall issue the
corresponding occupancy permit and/ or permit to operate the equipment and
machineries after payment of the fees by the registered enterprise prior to the start
of operation.
If the inspection shows that health, safety and environmental requirements have not
been met or that there have been deviations from the approved plans and plant
layout, the TIEZA may withhold the grant of the occupancy permit or the permit to
operate equipment and machineries until the necessary adjustments shall have
been made within a reasonable period of time as determined by the TIEZA.
SECTION 8. Inspection. The TIEZA shall conduct regular inspection of the facilities
within the TEZ.
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Rule VI.
SECTION 1. Role of the Local Government Units (LGUs). The LGUs shall retain their
basic autonomy and identity in accordance with the Local Government Code. No
TEZ shall be designated without a development plan duly approved by TIEZA and
without the subsequent approval, by resolution, by the LGU concerned. Upon
approval by the concerned LGU of the development plan, and the subsequent
designation of a TEZ, TIEZA shall have sole authority to regulate and supervise the
operations within the TEZ including the issuance of permits and licenses.
LGUs are encouraged to provide incentives for registered tourism enterprises inside
and outside the TEZ through, among others, reduction in applicable real estate
taxes.
Rule VII.
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TIEZA shall monitor compliance in the area based on the limits set in the respective
ECC's and conduct or cause to be conducted regular sampling and testing of
regulated emissions, dusts, particulates, effluents, sludge, noise levels and other
concerns.
SECTION 5. Environmental Management Services – The TIEZA shall have the option
to develop, establish, manage and operate, or to privatize, through the grant of
franchise or under a build-operate-transfer scheme under Republic Act 6957, as
amended, with private companies, developers or practitioners, services and physical
infrastructure related to environmental management. This shall include among
others, wastewater and sludge sampling and testing, wastewater treatment
facilities, incinerators, sanitary landfills, environmental laboratories, and other
waste treatment facilities (WTF).
In no case, however, shall any WTF operator be allowed to bring into the TEZ for
treatment, sorting, recycling or any other process industrial wastes from other
industries operating outside the jurisdiction of the TEZ.
SECTION 6. Agreements – Within thirty (30) days from promulgation of these Rules,
the TIEZA shall enter into a Memorandum of Agreement with the DENR and other
concerned government agencies for an integrated and simplified implementation of
environmental standards within TEZs and by registered tourism enterprises outside
of the zone.
The TIEZA in coordination with the Department shall also execute the appropriate
agreement with the DENR to define the policy framework and implementing
guidelines on the possible declaration of existing areas that are already covered by
the National Integrated Protected Areas System (NIPAS) with ecotourism potentials
to TEZ.
SECTION 1. Labor Dispute Resolution Office. TIEZA adheres to the policy that
industrial peace and harmony can only be achieved through compliance with labor
laws and standards and through effective enforcement mechanism by concerned
agencies. It shall, in coordination with the DOLE establish a labor dispute resolution
office to mediate between workers and employers.
Rule IX.
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SECTION 3. Grant and Administration of Incentives. Incentives may be granted by
TIEZA within ten years from effectivity of this Act. Incentives thus granted shall
thereafter be administered by TIEZA pursuant to these rules.
Rule X.
SECTION 1. Compliance with Obligations. The TEZ Operator and/ or the Registered
Tourism Enterprise shall observe and abide by the provisions of the Act, its
Implementing Rules and Regulations, the terms and conditions for its designation
and/ or registration and take adequate measures to ensure that its obligations
hereunder as well as those of its officials, employees and stockholders are faithfully
discharged.
SECTION 2. Compliance with Directives. The TEZ Operator and Registered Tourism
Enterprise shall comply with the directives and circulars which TIEZA may issue
from time to time pursuant to its powers under the Act.
A. Copies of Audited Financial Statements – fifteen (15) calendar days from the
date of filing with the Bureau of Internal Revenue
Balance Sheet
Income Statement
Statement of Cost of Sales
Statement of Operating & Administrative Expenses
B. Income Tax Returns - fifteen (15) calendar days from filing thereof;
D. Replacement of any director or other principal officer - thirty (30) calendar days
after said replacement with an indication of the nationality of the officer and
accompanied by a copy of his/ her certificate of citizenship, if a naturalized
Filipino;
E. Any change in equity ownership - thirty (30) calendar days after said change;
F. Change of address or principal place of business – within ten (10) calendar days
after such change;
G. Change of its authorized representative to TIEZA – within ten (10) calendar days
from such change;
H. Notice of start of operation - seven (7) days from date of actual start of
operations;
I. Statement of the total peso value of incentives granted under the Act from
January one to December thirty-one of the preceding year - not later than
January thirty one of the current year; and
Rule XI.
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Fiscal Incentives to TEZ Operators and Registered Tourism Enterprises within
the TEZ
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c. The expansion or upgrade has resulted in an extension of the life of its
assets or increase in the capacity or efficiency of the enterprise that
benefits the current and future periods.
4. All TEZ Operators and Registered Tourism Enterprises upon compliance with
the terms and conditions for the availment of Income Tax Holiday, shall be
issued a Certificate of Entitlement which shall be attached to its Annual
Income Tax Return.
5. Net Loss Carry Over - The net operating loss of the TEZ Operator or
Registered Tourism Enterprise for any taxable year immediately preceding
the current taxable year shall be carried over as a deduction from gross
income for the next six (6) consecutive taxable years immediately following
the year of such loss. Provided, that such loss has not been previously offset
as a deduction from gross income.
SECTION 2. Gross Income Taxation (GIT). Except for real estate taxes and such fees
as maybe imposed by TIEZA, a new enterprise shall be exempt from the payment of
all national internal revenue taxes and all local impost, fees, licenses, assessments
and taxes.
1. Gross Income Tax Rate - In lieu of all national internal revenue taxes and
local taxes, impost, assessments, fees and licenses, registered tourism
enterprises shall pay a tax of five percent (5%) on its gross income earned
from its registered activities. This shall be directly remitted as follows:
a) The capital investment and equipment are directly and actually needed
and shall be used exclusively by the TEZ Operator and/ or the Registered
Tourism Enterprise in its registered activity;
b) Subject to reasonable allowances, the rated capacity of the capital
equipment to be imported shall be within the registered capacity of the
TEZ Operator and the Registered Tourism Enterprise.
Attached as “Annex A” and forming part of these Rules is a list of capital equipment
eligible for tax and duty-free importation incentives.
SECTION 5. Goods and Services. Subject to rules and regulations which properly
define and limit goods actually consumed for services rendered by various
registered tourism enterprises within a TEZ shall be entitled to the following:
a) One hundred percent (100%) exemption from all taxes and customs duties:
Provided, however, that no goods shall be imported for the purpose of
operating a wholesale or retail establishment in competition with the Duty
Free Philippines Corporation (DFPC); and
b) A tax credit equivalent to all national internal revenue taxes paid on all
locally-sourced goods and services directly or indirectly used by the
registered enterprise for services actually rendered within the TEZ.
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The approval of the TIEZA shall be obtained prior to undertaking such activities/
programs.
Rule XII.
SECTION 3. Special Investor’s Resident Visa. A foreign national who invests at least
Two Hundred Thousand Dollars ($200,000.00) in a TEZ and/ or a Registered
Tourism Enterprise, his dependents, spouse and unmarried children under 18 years
of age, shall be entitled to a special investor’s resident visa enabling the foreign
national to reside in the Philippines while his or her investment subsists.
1. Repatriation of Investment
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The right to remit at the exchange rate prevailing at the time of
remittance such sums as may be necessary to meet the payments of
interest and principal on foreign loans and foreign obligations arising
from technological assistance contracts.
The leasehold right acquired under long-term contracts may be sold, transferred or
assigned, subject to the conditions set forth under the Investor’s Lease Act and the
approval of the Board which shall ensure continuing compliance with the terms and
conditions of designation as a TEZ.
BOOK THREE
Rule XIII.
SECTION 2. Incentives. In case an enterprise outside the TEZ elects to avail itself of
the incentives provided under the Act, it shall do so in writing and file its application
for registration and shall be governed by the following provisions:
The incentives offered under this Act shall be without prejudice to the
availment of other incentives under other laws; Provided that there shall be
no double availment of same or similar incentives; Provided further, that
where such laws provide for similar incentive schemes as those contained in
the Act, the enterprise may elect to avail of the scheme provided only under
one particular law.
BOOK FOUR
SUSPENSION OR CANCELLATION
Rule XIV.
a. Any violation of this Act, its implementing guidelines or the terms and
conditions of its designation/ registration.
b. For material misrepresentation or false statements made to TIEZA before or
after its designation/ registration.
c. Whenever the project ceases to be viable and its continued operation would
require additional costs to the economy.
The back taxes shall be computed up to three (3) years directly preceding the date
of promulgation of the decision or order finding that the registered tourism
enterprise violated the terms of its accreditation. These back taxes shall be collected
by TIEZA and distributed as follows:
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c. One-third to TIEZA
The Department and TIEZA shall promulgate the necessary implementing rules and
regulations to enforce this provision.
BOOK FIVE
OTHER PROVISIONS
Rule XVI.
SECTION 3. Penalties. Fines and penalties for violation of these Rules and pertinent
circulars and memoranda shall be defined and promulgated by the TIEZA Board.
SECTION 4. Circulars. The TIEZA shall from time to time, issue relevant memoranda
and circulars for proper implementation of the provisions of these Implementing
Guidelines.
SECTION 5. Amendments. The TIEZA may amend, suspend or revoke these Rules as
may be necessary: Provided, however, that any amendment or any decision taken by
the TIEZA in connection thereto shall take effect fifteen (15) days after the date of
publication in a newspaper of general circulation in the Philippines.
SECTION 7. Effectivity. These Rules shall take effect fifteen (15) days after the date
of publication in a newspaper of general circulation in the Philippines.
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