ERD.2.F.

001

REPUBLIC OF THE PHILIPPINES

Philippine Economic Zone Authority

APPLICATION FOR INCOME TAX HOLIDAY
(Availment of Income Tax Holiday Incentive)

For the taxable year ended ___________________

I. INFORMATION ABOUT THE APPLICANT
Name of Company
Tax Identification No. (TIN)
Official Address
Telephone No.
Authorized Representative
Registration No
Date of Registration
Registered Activity

:
:
:
:
:
:
:
:

Status (Please check)

: _____ Pioneer
_____ Non-Pioneer
_____ Expansion

Start of commercial operation (SCO):

Committed

(Per RA/SA/PFS)

Actual (as attested by Zone Administrator/

Manger and/or PEZA approved SCO
adjustment)

Previous ITH applied

(indicate period, status
approval no./date)

II. PERPORMANCE DATA FOR TAXABLE YEAR

Volume
A.
B.
C.
D.
E.
F.
G.

Export Sales
____________________
Less: Base figure*
__________________
Incremental Sales*
Rate of Exemption (C/A x 100)*
Taxable Income
Tax Due (E x tax rate**)
Income not subject to tax (D x E)*

Amount
P

__________________

___________________
___________________%
P ___________________
___________________
___________________

H. Estimated income tax holiday (D x F)

___________________

RA - Registration Agreement
SA - Supplemental Agreement
PFS- Project Feasibility Study/ies

*For expansion and new projects with base figure only

**Regular Corporate Income Tax Rate

NAME OF COMPANY: ______________________________________________________

III.

2
3

4
5

CHECKLIST OF SUPPORTING DOCUMENTS

Documentary Requirements
Copy of complete Audited Financial Statements filed with the BIR (duly
stamped Received by BIR) together with the ff:
a. Segregated income statement per registered activity (if more than 1
registered activity) and/or interim income statement, if availment is for
less than the 12 month period, duly certified by responsible official.
For IT companies with multiple sites/locations, income statement
should be segregated per site/location indicating the number of seats
for each location.
b. Breakdown/Details of other/miscellaneous income per project, if any
(e.g., forex gain [realized/unrealized], scrap sales, interest income,
income from unregistered activity etc.) duly certified by responsible
official
Copy of complete Income Tax Return filed with the BIR (duly stamped
Received by BIR)
Copy of Sales Summary with the following particulars: invoice no., date,
volume/quantity, amount in US$ and its peso equivalent, buyer/destination
certified by responsible official (per activity if more than 1 registered activity).
Export and local sales should be segregated.
Duly notarized sworn statement as to the start of commercial operation signed
by responsible official and attested by Zone Manager
Photocopy of official receipt of application fee (PhP1,200)

Submitted

Done in _______________________ this ___________ day of _______________, 20 ___.

___________________________________
Signature of Authorized Signatory
Printed Name: ____________________________
Designation/Position:__________________

REPUBLIC OF THE PHILIPPINES

________________________________) S.S.
________________________________)
SUBSCRIBED and SWORN to before me this _______ day of ____________________, 20____

In the City/Province of __________________. Affiant exhibited to me his/her Community tax

No. _________________________ issued at ____________________ on _________, 20____

_____________________
NOTARY PUBLIC
Doc. No. _________
Page No._________

Until Dec. 31, 20_________

PTR No. _________________

Book No. ________

Series of _________

Issued at ________________
Issued on ________________

Application for Income Tax Holiday

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