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Quezon City Enacts New Investments Code

qclocgovtOrdinance No. SP-2219, series of 2013, provides for the Economic Development Incentives Code of Quezon City.   Its enactment follows the series of laws and policies clearly establishing the framework of development of the city.  Among these are the Revised Comprehensive Zoning Ordinance, which updates land uses and enhances the capacity of the city to optimize the use of its land resources to respond to its future development needs. 

These are aligned with the city's Comprehensive Land Use Plan (CLUP), Comprehensive Development Plan (CDP), Tourism Development Plan and Poverty Alleviation Framework.

Investments Bodies.  The Code provides for the creation of a Quezon City Economic Development and Investment Board (EDIB), which is tasked to develop policies to enhance the business climate, attract investors and promote existing businesses in the city.  The Board shall cause the formulation of 3-year Economic Development and Investment Plan and an annual Investment Priorities Plan (IPP), in consultation with the private sector.  Key considerations will be multiplier effect on investments, employment and overall economic activities in the city, including the enterprises' ability to stimulate growth and quality of life upgrading of blighted or depressed areas.  The Board is headed by the Mayor, as chairperson and the Vice Mayor, as the vice chair.  

Through the mandate provided under the Code, the Quezon City Government shall operationalize its Local Economic Investment Promotions Office (LEIPO), which shall facilitate the drafting of the IPP, promote increased investor interest in the city, and market the city as an attractive business destination.  The LEIPO shall also help facilitate business entry into the city, by providing assistance in the compliance of various local and national government requirements.

Coverage.  Covered by this Code are investments in medium and large industries, or businesses with capitalization of at least Php 15 million.  Both pioneer and non-pioneer enterprises are entitled to incentives, according to qualifications spelled out in this Code.  Highly preferred are enterprises which are high-value adding businesses, provide for large employment generation for Quezon City residents, expand the manufacturing capacity of the City, and enable the City to become an innovative manufacturer of alternative energy sources and uses.

Incentives.  For qualified enterprises, the Quezon City Government shall commit the following:

  •  Provision of road infrastructure and traffic management policies that shall facilitate access to investment sites;
  •  Promotion of investments in information and communications technology infrastructure, as well as maximized use of e-governance systems to service investors;
  •  Promotion of  public-private partnerships, especially in capital-intensive projects; this will include facilitating access to private development of government-owned properties, including those properties forfeited, as a result of tax delinquencies, in favor of the city government;
  •  Assurance of transparency, clarity and speed in procedures for business registration and renewals, including the use of express services for business registry and construction permits, quick action on requests for redress, and hotlines to speedily address needs of investors;
  •  Access to comprehensive information on investing and doing business in Quezon City, including all plans and policies of the City government related to economic development;
  •  Provision of links to qualified manpower resources in universities and training centers;
  •  Redevelopment of blighted areas, in cooperation with private initiatives;
  •  Addressing of safety and security needs of enterprises, including public assistance in disaster mitigation and response activities;
  •  Assistance in maintaining industrial peace.
  • Among the fiscal incentives that shall be made available to qualified enterprises are tax holidays on real property taxes, special deductions on gross income for business tax purposes, as well as exemptions from the payment of franchise tax, amusement tax, and transfer tax.
  • Examples of fiscal incentives for “pioneer enterprises” under the Code for qualified medium and large-scale enterprises (MLEs):
  • Tax holiday on real property tax for 4 years of operation for enterprises that own the land, buildings and machineries used directly for business;

For purposes of computing the base of the business tax by the Quezon City Government, a special deduction on the gross income for business taxes for 4 years of operation shall be made in the following amounts:

- Fixed deduction from taxable gross income of Php 5 million, in the case of qualified medium enterprises;

- Fixed deduction from taxable gross income of Pho 10 million in the case of qualified large enterprises;

 Exemption from the payment of franchise tax for 4 years of operation, provided there is direct connection to the operations of the business;

  •  Exemption from the payment of amusement tax for 4 years of operation, provided that the activity for which the amusement tax is imposed has direct connection to the business activities of the qualified MLEs;
  •  Exemption from the payment of tax on the transfer of real property ownership, for 4-years of operation, provided that the real property acquired is for direct use of the business.

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