1. PEZA Incentives
Neutrinus Enterprises, Inc. is PEZA Accredited.
IT service activities eligible for PEZA incentives include:
o Software development and application, including programming and adaptation of system software and middleware, for business, media, e-commerce, education, entertainment, etc.;
o IT-enabled services, encompassing call centers, data encoding, transcribing and processing, directories, etc.;
o Content development for multi-media or internet purposes;
o Knowledge-based and computer-enabled support services, including engineering and architectural design services, consultancies, etc.;
o Business process out-sourcing using e-commerce;
o IT research and development; and
o Other IT related service activities, as may be identified and approved by the PEZA Board.
PEZA Fiscal Incentives:
o Income Tax Holiday (ITH) – 100% exemption from corporate income tax
o Upon expiry of the Income Tax Holiday - 5% Special Tax on Gross
Income and excemption from all national and local taxes (“Gross Income”
refers to gross sales or gross revenues derived from the registered activity , net of sales
discounts, sales returns and allowances and minus cost of sales or direct costs but before
any deduction is made for administrative expenses or incidental losses during a given taxable period)
o Tax and duty free importation of raw materials, capital equipment, machineries and spare parts.
o Exemption from wharfage dues and export tax, impost or fees
o VAT zero-rating of local purchases subject to compliance with BIR and PEZA requirements
o Exemption from payment of any and all local government imposts, fees, licenses or taxes. However, while under Income Tax Holiday, no exemption from real estate tax, but machineries installed and operated in the economic zone for manufacturing, processing or for industrial purposes shall be exempt from real estate taxes for the first three (3) years of operation of such machineries. Production equipment not attached to real estate shall be exempt from real property taxes
o Exemption from expanded withholding tax
2. Security Services
3. Elevator
4. Solar Powered Common Areas
5. Parking Area
