C. Mandatory List

Below are the Pre-Existing Laws Providing Benefits Under the BOI

Revised Forestry Code of the Philippines P.D. 705

This covers extensive plantation of forest land of tree crops (except fruit trees) for commercial and industrial purposes.

Philippine Mining Act of 1995 R.A. 7942

This covers the exploration and development of mineral resources, mining, quarrying and processing of metallic and non-metallic minerals.

Printing, Publication and Content Development of Books or Textbooks R.A. 8047

This covers printing, re-printing, publication and content development of books or textbooks.

Downstream Oil Industry Deregulation Act of 1983 R.A. 8479

This covers refining, storage, distribution, and marketing of petroleum products located in government identified logistics hubs.

Ecological Solid Waste Management Act of 2000 R.A. 9003

This covers the establishment of waste recycling facilities.

Philippine Clean Water Act of 2004 R.A. 9275

This covers the establishment of industrial waste-water treatment facilities, and sewage collection integrated with treatment facilities and the adoption of water pollution control technology, cleaner production and waste minimization.

Magna Carta for Disabled Persons R.A. 7277

This covers the manufacture of technical aids and appliances for the use and/or rehabilitation of disabled persons, and the establishment of special schools, homes, residential communities or retirement villages solely to suit the needs and requirements of persons with disability.

Renewable Energy Act of 2008 R.A. 9513

This covers developers of renewable energy facilities, including hybrid systems.

This also covers manufacturers, fabricators and suppliers of locally-produced renewable energy (RE) equipment and components.

The Tourism Act of 2009 R.A. 9593

This covers tourism enterprises that are outside the tourism enterprise zones (TEZs) and are engaged in the following:

• Tour Operations

• Tourist transport services whether for land, sea and air transport for tourist use;

• Establishment and operation of:

- Accommodation establishments such as but not limited to hotels, resorts, apartment hotels, tourist inns, motels, pension houses, private homes for homestay, eco-lodges, condotels, serviced apartments, and bed and breakfast facilities.

- Convention and exhibition facilities or "meetings, incentives, conventions and exhibition" (MICE) facilities;

- Amusement parks;

- Adventure and eco-tourism facilities;

- Sports facilities and recreational centers;

- Theme parks;

- Health and wellness facilities such as but not limited to spas, tertiary hospitals, and ambulatory clinics;

- Agri-tourism farms and facilities

- Tourism training center and institutes

Back to the Board Of Investments BoI, Check out 2010 Investment Priorities Plan to see which businesses can avail of tax incentives