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菲律宾PEZA加强韩企投资合作:CREATE MORE激励与经济区许可指南

来源:BOI-PH · PEZA Philippines生效日期:2024-01-01

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文概述菲律宾PEZA联合SAPIEA在韩国釜山举办的高端圆桌会,旨在吸引三星供应链企业入驻菲律宾经济特区。核心合规信息包括:1)新注册企业须通过PEZA申请经济区企业(RBE)资格以享税收及非税优惠;2)适用《CREATE MORE法》下升级版激励措施,含5-7年所得税减免、进口设备免税、扩大再投资退税等;3)投资者可依托菲韩自贸协定(FTA)优化供应链布局;4)需遵守PEZA生态园区环保、劳工与本地采购相关合规要求。对中韩企业而言,此举显著降低电子、半导体及新能源汽车产业链在菲设厂门槛,缩短审批周期,并强化长期运营稳定性。

✅ 合规行动清单 · Compliance Checklist

  • 立即向菲律宾经济特区管理局(PEZA)提交RBE注册申请,以锁定CREATE MORE法案下的最长7年所得税减免资格
  • 确认拟投资项目是否符合PEZA《生态园区投资优先计划》(IPP)中的电子、半导体或新能源汽车类别,获取额外加分与加速审批
  • 委托持牌菲律宾本地代理机构同步启动环境合规评估(ECC)与劳工合规备案,确保6个月内完成PEZA现场核查
  • Submit RBE registration application to PEZA immediately to secure up to 7-year income tax holiday under CREATE MORE Act
  • Verify project eligibility under PEZA’s Investment Priority Plan (IPP) for electronics, semiconductors, or EV manufacturing to qualify for fast-tracked approval
  • Engage a licensed Philippine local agent to initiate ECC (Environmental Compliance Certificate) and DOLE labor compliance filings within 30 days of project announcement

English Summary

This document outlines PEZA’s targeted outreach to South Korean manufacturers—especially Samsung’s supply chain partners—to register as Registered Business Enterprises (RBEs) in Philippine ecozones. Key compliance points: (1) RBE registration with PEZA is mandatory to access CREATE MORE incentives, including 5–7-year income tax holidays, duty-free importation of capital equipment, and VAT exemptions on local purchases; (2) The Philippines–Korea FTA (effective 2024) enhances market access and cost efficiency; (3) RBEs must comply with PEZA’s environmental, labor, and localization requirements. Affected entities include Korean Tier-1/Tier-2 suppliers in electronics, semiconductors, and EV components. No hard deadline is set, but early registration under CREATE MORE (effective Jan 2024) maximizes incentive duration. Practical implications: faster permitting, predictable fiscal treatment, and streamlined B2G support via PEZA’s One-Stop Shop.

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常见问题解答

中国企业在菲律宾注册PEZA企业是否必须有本地股东?+
否。根据现行PEZA规则,外资可100%持股RBE,无需本地股东;但须指定菲律宾本地授权代表处理日常监管事务,并在注册时提交经公证的授权书。
CREATE MORE激励能否与PEZA原有优惠叠加享受?+
可以。CREATE MORE是替代性激励框架,其优惠条款(如更长免税期、扩大设备免税范围)自动取代旧有PEZA incentives,无需另行选择,注册即默认适用。
三星供应链企业入驻PEZA园区后,是否需满足本地采购比例要求?+
目前PEZA未强制设定本地采购比例,但鼓励RBE在3年内将本地采购占比提升至30%以上,此举可作为年度绩效评估加分项并影响续期审核。
PEZA注册审批通常需要多长时间?+
标准流程为45–60个工作日;若项目列入国家IPP优先清单且材料齐全,可通过PEZA‘Express Lane’通道压缩至21个工作日内完成初审与核准。
已注册的PEZA企业如何申请CREATE MORE新增激励?+
现有RBE须向PEZA提交《CREATE MORE过渡登记表》并更新投资计划书,经审核后自动纳入新激励体系,无需重新注册,但须在2024年12月31日前完成申报。

相关关键词

PEZA licenseCREATE MORE PhilippinesRBE registrationPhilippines economic zoneSamsung Philippines investment
📄 官方原文参考(英文)点击展开
Busan, South Korea - The Office of the Special Assistant to the President for Investment and Economic Affairs (OSAPIEA) and the Philippine Economic Zone Authority (PEZA), in partnership with Samsung Electro-Mechanics Philippines Corporation (SEMPHIL), convened top South Korean manufacturing and technology firms in a high-level business forum titled “Unlocking New Opportunities in the Philippines: A Roundtable for South Korean Investors.” Held at the sidelines of President Ferdinand R. Marcos Jr.’s visit to South Korea for the APEC 2025 Summit, the roundtable brought together sixteen South Korean companies—most of them part of the supply-chain network of Samsung Electro-Mechanics (SEMCO)—to explore new opportunities for expansion and collaboration within the Philippines’ economic zones. The Philippine Team led by SAPIEA Secretary Frederick Go and PEZA Director General Tereso O. Panga with the SEMCO network Deepening Korea–Philippines Industrial Cooperation The roundtable opened with welcome remarks by Mr. Park Kyu-Taek, Vice President of Samsung Electro-Mechanics Co., Ltd. (SEMCO), followed by a keynote presentation by PEZA Director General Tereso O. Panga on “Investment Opportunities in Economic Zones for South Korean Investors.” In his presentation, DG Panga highlighted the Philippines’ strong fundamentals as an investment destination—its strategic ASEAN location, young, English-proficient, and tech-savvy workforce, growing domestic market, and competitive incentive regime—positioning it as a natural partner for Korean industries aiming to strengthen their regional presence. “South Korea has long been one of PEZA’s most valued partners,” said DG Panga. “This roundtable reaffirms our shared commitment to build globally competitive, sustainable, and technology-driven industrial ecosystems where Korean innovation and Filipino talent can thrive together.” Industry Participation and Business Dialogues The participating firms—many of which serve as tier-one and tier-two suppliers of Samsung Electro-Mechanics—expressed strong interest in expanding within PEZA’s network of ecozones across the country, recognizing the Philippines’ strategic position in the electronics, semiconductor, and EV manufacturing value chains. High-level business forum The forum served as a platform for business-to-government (B2G) and business-to-business (B2B) engagement, with discussions focusing on investment facilitation, incentives, infrastructure, and workforce development—supporting the Marcos Administration’s push for industrial upgrading and regional value-chain integration. Testimonial and Government Commitment A testimonial was delivered by Mr. Kyeongwoo Ryu, President of SEMPHIL, who shared the company’s success story as one of Samsung’s key production bases within a PEZA ecozone. “Our experience in the Philippines proves that PEZA is a true partner for investors,” said Mr. Ryu. “The supportive business environment and talented Filipino workforce make the country an excellent place for long-term growth.” [From left to right] SEMCO Vice President Park Kyu-Taek, SAPIEA Secretary Frederick D. Go, PEZA Director General Tereso O. Panga, and SEMPHIL President Kyeongwoo Ryu In his message, Secretary Frederick D. Go, Special Assistant to the President for Investment and Economic Affairs, highlighted key reforms recently enacted—in addition to the CREATE MORE Act—that strengthen the country’s investment environment and elevate its global competitiveness. These include the amended Investor’s Lease Act and the new mining fiscal regime. Secretary Go likewise reaffirmed the government’s commitment to facilitating investment partnerships with South Korea: “The Philippines welcomes our Korean partners in building an ecosystem of advanced manufacturing alongside industry leaders like Samsung—fostering greater operational efficiency, reducing costs, and strengthening regional competitiveness. Like Samsung, you too can benefit from CREATE MORE’s enhanced incentives that will empower your businesses to expand, innovate, and achieve sustained growth in the Philippines.” Strengthening Investor Confidence under CREATE MORE The event also builds on the recent Presidential approval of SEMPHIL’s ₱50.7-billion new project—the first big-ticket, high-tech investment registered under the CREATE MORE regime—reaffirming investor confidence in the country’s reform-driven and innovation-led growth agenda. Signing of the Registration Agreement between PEZA and SEMPHIL as witnessed by President Ferdinand R. Marcos Jr., SAPIEA Secretary Frederick D. Go, and DTI Secretary Ma. Cristina A. Roque According to DG Panga, the signing of this landmark project is a testament to the favorable conditions within the country’s ecozones, as consistently experienced by registered business enterprises (RBEs). “Once RBEs register with PEZA, they stay and expand their operations almost every year,” he noted. “Over the past 30 years, countless long-staying and continually growing locators have validated PEZA’s reputation as a competitive, service-oriented, and investor-friendly agency.” The Director General further emphasized that “the generous CREATE MORE package of incentives, together with the new Free Trade Agreement (FTA) between the Philippines and South Korea, will provide fresh momentum for deeper trade and investment ties—encouraging more Korean industries to follow the lead of SEMPHIL and its supply-chain partners. These policy instruments reflect the strong alignment between PEZA’s brand of service excellence and the Marcos Administration’s commitment to fostering an enabling, predictable, and innovation-driven investment climate.” This milestone underscores President Marcos Jr.’s role as a true champion of ecozones and high-value industries. Under his leadership, PEZA has consistently surpassed its investment targets since 2022, recording the agency’s highest project approvals in seven years. The Philippines has thus strengthened its position as a trusted partner for sustainable and technology-led growth, with PEZA serving as the vanguard of the country’s globally competitive and ever-expanding industrial base. ###