PEZA Incentives on Local Purchases by Registered Export Enterprises
Автор: AAA AND CO., CPAS
Загружено: 2024-09-19
Просмотров: 876
Описание:
The zero-rating of purchases by PEZA-registered entities is rooted in the provisions of the Tax Code, as amended by the CREATE Law. Under the Tax Code, VAT is generally imposed on all sales of goods and services in the Philippines at a rate of 12%. However, specific transactions may qualify for VAT zero-rating, including those sales to PEZA-registered export enterprises.
PEZA-registered export enterprises benefit from VAT zero-rating on the purchase of goods, raw materials, equipment, and services necessary for their operations. This incentive is designed to encourage investment in the Philippines by reducing the tax burden on export-oriented industries. And to avail those incentives, the PEZA-registered export enterprises should comply with the necessary requirements.
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