This covers tourism enterprises that are outside the tourism enterprise zones (TEZs) and are engaged in the following:
• 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 home stay, 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
– Agri-tourism farms and facilities
– Tourism training centers and institutes;
• Development of retirement villages; and
• Restoration/preservation and operation of historical shrines, landmarks and structures.
This covers transport services whether for land, water and air transport for tourist use.
Land transport covers the operation of brand new, world-class buses and/or mini-buses/coasters. The quantity or number of units of vehicles that may be allowed shall be determined based on the number of tourist arrivals in the area or the ratio of hotel/resort facilities/rooms.
Tourist transport operators must have garage, hangar or berthing/docking facilities.
Application for registration of water and air transport operators must be accompanied by an endorsement from MARINA or CAAP, respectively.
Prior to start of commercial operation, the registered tourist land transport operator must submit a copy of Certificate of Public Convenience (CPC).
Condotel/apartment hotel/serviced apartment/ tourist inn/pension house/motel, must cater to tourists/guests to qualify for registration. For condotel/apartment hotel/serviced apartment, each unit must have fully equipped kitchen and laundry facilities.
Income arising from gaming and mall operations are not qualified for ITH.
For modernization projects, replacement of carpets, pillows, mattresses and other similar items shall be excluded from the computation of the ITH rate of exemption.
For hotels and resorts:
• The quantity or number of units of buses and/or mini-buses/coasters that may be allowed shall be determined based on the number of tourist arrivals in the area or the ratio of hotel/resort facilities/rooms.
• Accommodation establishments locating in the following areas shall not be entitled to ITH:
– Metro Manila;
– Cebu City;
– Mactan Island; and
– Boracay Island.
Only income directly attributable to revenue generated from the hotel operations, specifically from room accommodation and income from food and beverage outlets within the hotel owned by the registered enterprise shall be qualified for ITH.
This covers the establishment and operation of destination spa, resort/hotel spa, therapeutic centers, traditional healing (e.g., Philippine “hilot”, “dagdagay”, “ventossa”, etc.), and other alternative healing and medical care services.
The following are the requirements for registration:
• The curriculum must be endorsed by the appropriate industry association and approved by either the TESDA for training courses or CHED for degree courses or other concerned government agencies/authority.
• The registered education/training/learning institutions must provide training laboratories/On-the-Job facilities and equipment.
Application for registration must be accompanied by an endorsement from the Department of Tourism (DOT).
Prior to ITH availment, the registered enterprise must submit a copy of DOT accreditation.
Only income derived from tourism-related activities shall be entitled to ITH.
The following are the qualifications for registration:
• A retirement village must have a minimum of 4 hectares of contiguous land;
• Project cost must be at least the Philippine Peso equivalent of US$10 million.
Locators engaged in the activities listed in the IPP that are related to retirement business may be registered as separate activity.
Application for registration must be accompanied by an endorsement from the Philippine Retirement Authority (PRA).
Prior to ITH availment, the registered enterprise must submit a copy of PRA accreditation.
This covers the conservation, preservation or restoration of national sites or properties.
Projects undertaking the conservation and preservation, restoration or maintenance of historico-cultural heritage that includes any of the following may qualify for registration:
• National shrines, monuments, and/or landmarks;
• Local historical sites/properties classified, identified, and listed in the National Registry of Historic Structures; and
• Cultural properties, treasures and/or artifacts.
Application for registration must be accompanied by an endorsement from the National Historical Commission of the Philippines (NHCP).
http://oshdp.com/wp-content/uploads/2014/02/2013-IPP-General-Policies-and-Specific-Guidelines.pdf (accessed June 18, 2014).