Non- sca ncen ves, include, among others, employment of foreign nations, of

customs procedure, unrestricted use of consigned equipment and multiple visa.

Non-pioneer enterprises refer to all registered producer enterprises not included in

pioneer enterprise list. Incentives granted to registered enterprises, depending on their
category, may include income tax holidays, tax credits on raw materials, supplies and
semimanufactured producS, additional deduction from taxable income for labor
expense, additional deduction from taxable income for necessary and major
infrastructure works, aemption from wharfage dues and export tax, duty, impost and
fees, hiring of foreign laborers, simplified custom procedures and other tax incentives.

To encourage investments in desirable areas of activity, EO 226 provides incentives to

the following :
a. Enterprises registered with the BOI;

b. Enterprises locating in Less Developed Areas (LDAs). LDA refers to the most
recent list of the thirty (30) poorest provinces of the Philippines at the time of
application, as determined by the National Economic Development Authority
(NEDA);

c. Multinational companies (MNCs) establishing their regional or area headquarters

(RHQs) or regional operating headquarters (ROHQs) in the Philippines;

MNCs establishing their regional warehouses in the Philippines for purposes of supplying

spare parts or manufactured components and raw materials to the

Asia-Pacific Region and other foreign markets; and
e. Enterprises locating in export processing zones.