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菲律宾PEZA推介泰国投资者:CREATE MORE税制优惠与经济特区注册指南

来源:BOI-PH · PEZA Philippines生效日期:2024-07-26

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文概述菲律宾经济特区管理局(PEZA)在泰国举办的招商活动,重点推介菲律宾作为区域投资基地的税收与政策优势。核心合规信息包括:1)适用CREATE MORE法案下的企业所得税减免、进口设备免税、增值税零税率等财政激励;2)制造业、农工加工、可再生能源及IT-BPM等领域企业可申请PEZA注册并享受“一站式”便利服务;3)注册项目须位于PEZA认证经济特区(如PHIVIDEC),且需满足就业、出口比例或技术转移等持续合规要求。对企业的实际影响在于:显著降低前期资本支出与运营税负,缩短审批周期,并获得长期政策稳定性支持。

✅ 合规行动清单 · Compliance Checklist

  • 立即联系菲律宾贸易投资中心曼谷分处(PTIC-Bangkok)获取PEZA注册预审与中文支持服务
  • 确认拟投项目所属行业是否符合PEZA优先领域(如椰子加工、光学电缆制造),并准备可行性研究报告
  • 在启动建设前完成PEZA注册,确保享受CREATE MORE法案下5年所得税减免及设备进口免税
  • Engage PTIC-Bangkok for pre-filing consultation and PEZA registration support
  • Prepare a detailed project feasibility study aligned with PEZA priority sectors (e.g., agro-processing, ICT, renewables)
  • Complete formal PEZA registration before facility construction begins to lock in CREATE MORE fiscal incentives

English Summary

This document highlights PEZA’s outreach to Thai investors, emphasizing the Philippines’ enhanced tax incentives under the CREATE MORE Law (Republic Act No. 11976), effective July 2024. Eligible foreign investors in PEZA-registered ecozones—especially in manufacturing, agro-processing, renewables, and IT-BPM—qualify for: 1) 5-year income tax holiday (ITH), extendable to 10 years under certain conditions; 2) duty-free importation of capital equipment and raw materials; 3) VAT zero-rating on local purchases; and 4) exemption from withholding tax on dividends remitted abroad. Registration with PEZA is mandatory to access these benefits, requiring submission of project feasibility, site lease agreement, and board resolution. No explicit deadline applies, but incentives are subject to post-registration compliance (e.g., minimum employment, export targets). Thai and other foreign businesses must engage PEZA directly or via PTIC-Bangkok for pre-application guidance.

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常见问题解答

中国企业通过泰国公司投资菲律宾PEZA园区,能否享受同等税收优惠?+
可以。CREATE MORE法案未限制投资者国籍,只要项目由境外实体全资或合资设立、注册于PEZA认证园区、并符合产业与合规要求,即可平等享受所得税减免、进口免税等优惠。建议通过PEZA官网或PTIC-Bangkok提交主体资质文件进行资格预审。
PEZA注册后,企业每年需履行哪些税务与合规报告义务?+
注册企业须每年向PEZA提交年度运营报告(含就业人数、出口额、本地采购比例等),并同步申报菲律宾BIR企业所得税、VAT及代扣税。若享受所得税假期,仍需提交零申报表并接受PEZA合规审计,确保持续满足就业与技术标准。
CREATE MORE法案下的5年所得税假期,是否自动续期至10年?+
不自动续期。企业须在第5年末向PEZA提交书面申请,证明已达成新增投资、技术升级或出口占比提升等法定条件,经审核批准后方可延长至10年。逾期未申请视为放弃延期资格。
在PHIVIDEC等PEZA园区建厂,是否必须使用当地土地?能否租赁?+
可以租赁。PEZA允许投资者通过长期租赁(通常25年以上)方式取得园区内工业用地使用权,租赁协议须经PEZA备案。自有土地亦可,但须提供清晰产权证明并符合园区规划用途。
泰国企业已在菲设立服务公司,现拟增设加工厂,是否需重新注册PEZA?+
是。现有非PEZA注册公司不可直接叠加享受激励。新设制造实体(即使同一集团)必须单独向PEZA提交注册申请,并满足独立法人、独立财务核算及园区落地等要求,才能获得CREATE MORE优惠。

相关关键词

PEZA registrationCREATE MORE LawPhilippines tax incentivesThai investment Philippineseconomic zone Philippines
📄 官方原文参考(英文)点击展开
BANGKOK, Thailand — The Philippine Economic Zone Authority (PEZA) recently engaged Thai business leaders in Bangkok, pitching the Philippines as a competitive and reliable base for regional expansion amid strengthening Philippines–Thailand economic ties. The investment briefing took place during a luncheon organized by the Asian Consulting Group (ACG), attended by 32 C-level executives representing a wide range of industries, including garments manufacturing, ceramics manufacturing, renewables, agro-processing, IT-BPM, and construction. PEZA joining the ACG-organized Private CEO Luncheon Briefing in Bangkok, Thailand The program featured key stakeholders in Philippines–Thailand trade and investment relations. Ms. Ella Burgos, Commercial Counsellor of the Philippine Trade and Investment Center (PTIC) in Bangkok, delivered the welcome remarks, while Philippine Ambassador to Thailand H.E. Millicent Cruz-Paredes highlighted the long-standing diplomatic relations and people-to-people ties between the two countries. Mr. Mon Abrea, Founder and Chief Tax Advisor of ACG, encouraged Thai investors to explore opportunities in the Philippines and to consider the country as their “home away from home.” During his presentation, PEZA Director General Tereso O. Panga underscored the Philippines’ strong investment fundamentals and highlighted the country’s competitive fiscal incentives regime under the CREATE MORE Law, which further enhances the ease and attractiveness of doing business in the Philippines. He emphasized that these reforms strengthen the country’s value proposition for foreign investors seeking a strategic, cost-competitive, and policy-supportive location in Southeast Asia. PEZA Director General Tereso O. Panga delivering his presentation at the Private CEO Luncheon Briefing Ms. Arunee Piriyatanakankul, representative of the Thai World Group of Companies, also shared the group’s positive experience investing in the Philippines and urged fellow Thai executives to register their projects with PEZA. Thai World Group is the parent company of PhilCo Food Processing, Inc., a new PEZA-registered locator engaged in coconut processing, including ultra-high temperature (UHT) coconut milk and frozen coconut meat. The company has established a newly constructed 5.5-hectare facility within the PHIVIDEC Industrial Estate Special Economic Zone, which is expected to generate up to 2,500 jobs at the height of its commercial operations. On the sidelines of the luncheon, PEZA, with the assistance of PTIC-Bangkok, also met with a stevia processing company that is exploring investment opportunities in the Philippines. The company is currently looking to establish a plantation and processing facility in the country and is in the process of selecting a 1,000-hectare site within ASEAN for its proposed expansion. PEZA and PTIC visit H.E. Millicent Cruz Paredes (center), the Philippine Ambassador to Thailand PEZA also met with FiberHome Thailand to benchmark its manufacturing facility for optical fiber cables, networking equipment, and ICT solutions. FiberHome also operates service facilities in the Philippines that deliver end-to-end fiber-optic communication, data networking, and wireless communication solutions. It may be recalled that in October 2025, PEZA and FiberHome entered into a Memorandum of Understanding (MOU) to explore potential areas of collaboration in transforming PEZA ecozones into smart industrial communities through the adoption of innovative technologies and digital solutions. Director General Panga welcomed the growing interest of Thai firms and emphasized PEZA’s commitment to investor facilitation and long-term partnerships. DG Panga shares insights at the roundtable discussion with Thai firms “Thai companies have shown that when you invest in the Philippines, you gain more than market access—you gain a partner that values speed, stability, and sustained support,” said Director General Panga. “Through PEZA, we make it easier for investors to set up, expand, and operate competitively, supported by a responsive incentives framework under the CREATE MORE Law, while helping create quality jobs and stronger value chains that benefit both our countries.” PEZA reiterated that it remains open to engaging Thai investors across priority sectors, including manufacturing, agribusiness, renewable energy, and services, and to assisting prospective locators from project exploration to registration and operations. ###