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COMPARATIVE TAX INCENTIVES AVAILABLE TO BPO COMPANIESREGISTERED WITH THE BOI AND THE PEZA

Particulars BOI PEZA

Incentives ingener!

T"e t# incentives$$!% &n!% t& inc&'e(r&' t"e registere)ctivit%*ctivities+

,n& re s$eci-e).

Inc&'e n&t re!te) t&t"e registere)ctivities s"!! /es0/1ect t& reg0!rintern! reven0et#es+

T"e t# incentives$$!% &n!% in res$ect&( t"e registere)enter$rise2s&$erti&ns 3it"in t"ePEZA ECOZONE+,re s$eci-e).

Inc&'e n&t re!te) t&t"e registere)ctivities s"!! /es0/1ect t& reg0!rintern! reven0et#es+

Inc&'e T# H&!i)% A BOI4registere) BPOc&'$n% is gener!!%given n&n4$i&neerstt0s 3it" ninc&'e t# "&!i)%,ITH. &( 5 %ers (r&'strt &( c&''erci!

&$erti&ns ,SCO.+

6n)er t"e 7899 IPPG0i)e!ines: BPOc&'$n% '% /egiven $i&neerstt0s n) en1&% nITH &( ; %ers (r&'SCO i( it "s $r&1ectc&st &( t"e P"i!i$$ine$es& e 'i!!i&n,e#c!0)ing c&st &(!n) n) /0i!)ing. t&/e $0t )0ring t"e 9st%er &( &$erti&ns+

,n& e#tensi&n$r&vi)e).

A PEZA4registere)BPO c&'$n% en1&%st"e s'e ITH t#incentive s BOI4registere)&0ts&0rcingc&'$n%+

,s'e ITH 9st5%ers.

,n& s0c" /ene-t /0t3it" e#tensi&n (&rn&t"er ? see /e!&3 4reserc".

S$eci! Inc&'e T# T"e O'ni/0sInvest'ents C&)e

,OIC. )&es n&t$r&vi)e (&r s$eci!

A(ter t"e !$se &( t"e&rigin! &r e#ten)e)

ITH $eri&): PEZA4registere) BPO

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inc&'e t# &n BOIregistere) c&'$nies(ter t"e !$se &( t"eITH $eri&)+

H&3ever: in !ine 3it"t"e P"i!i$$ineg&vern'ent2s $&!ic%t& enc&0rge in3r)invest'ents: 0n)er c0rrent $&!ic% &( t"eBOI n) t"e PEZA:registrnts 0n)er t"eOIC '% cnce! t"eirBOI registrti&n:re!&cte t& PEZA@&ne: n) register0n)er PEZA L3 (tert"e e#$irti&n &( t"eITH $eri&): in &r)ert& vi! t"e'se!ves&( t"e s$eci! inc&'et#+

c&'$n% '% vi!&( s$eci! t# &( >&( its gr&ss inc&'e:3"ic" is $i) in !ie0&( !! &t"er nti&n!

n) !&c! t#es+

H&3ever: i( t"e s!es&( t"e PEZA4registere) BPOC&'$n% in t"eC0st&'s Territ&r%,i+e+: P"i!i$$inec0st&'ers &0tsi)et"e PEZA Ec&@&ne.e#cee) 8 &( t&t!s!es: its inc&'e)erive) (r&' s0c"e#cess s"!! /es0/1ect t& reg0!rinc&'e t#+

I'$&rt D0ties n)T#es

T"e e#e'$ti&n (r&'i'$&rt )0ties n)t#es &( BOI4

registere) c&'$nies0n)er t"e OIC "se#$ire)+ H&3ever: $resi)enti! iss0nce3s encte) t& grntBOI4registere)c&'$nies s$eci!rte &( 8 (&r i'$&rt)0ties n) t#es (&rcertin t%$es &(i'$&rtti&n n)

0n)er certinc&n)iti&ns+ ,EO N&+>7 An%i'$&rtti&n &( c$it!e

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(r&' !&c! (ees: t#esn) c"rges (r&'!&c! g&vern'ent3"ere its &ces resit0te)+

c"rges (r&' t"e!&c! g&vern'ent0nit 3"ere its &cesre sit0te)+

VAT A BOI4registere) BPOc&'$n% 3"ic"

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e#e'$ti&n+ P"i!i$$ine /rnc"&ce &( (&reignc&r$&rti&n ise#e'$t (r&' t"e9> /rnc" $r&-t

re'ittnce t# &n$r&-ts re!i@e) (r&'registere) ctivitiesn) er're) (&rre'ittnce t& t"e"e) &ce /r&)+