The descriptions/coverage and the entitlement of incentives of the following listed activities shall be defined and clarified in the General Policies and Guidelines to be issued by the Board of Investments (BOI).
All projects with sovereign guarantee and/or guaranteed rate of return shall not be entitled to income tax holiday (ITH).
I. PREFERRED ACTIVITIES
A. Agribusiness
This covers commercial production and commercial processing of agricultural and fishery products including their by-products and wastes.
B. Healthcare and Wellness Products and Services
This covers hospital services, medical and dental services, other human health and wellness 
services (including services in the field of nursing care, rehabilitation and recuperation, spas), retirement villages and related services located either in identified medical zones 1 or outside Metro Manila when catering mainly to foreigners and nonresidents. This also covers the manufacture of drugs and medicines in accordance with the Philippine Drug Formulary of the Department of Health (DOH), supplements limited to Vitamin A, iron and iodine for use in the Food Fortification Law, and herbal medicines.
C. Information and Communications Technology
This covers IT and IT -enabled services and ICT support services located either outside Metro Manila or in identified IT hubs.
D. Electronics
This covers all segments within the valuechain structure of the industry such as Original Design Manufacturing (ODM), electronics manufacturing services (EMS), the manufacture of electronic products (except home appliances), IC design, the manufacture of parts and components of electronic products including the inputs for the manufacture of such components, and the manufacture of production supplies (e.g., molds and dies, precision tools, etc.) used by the electronics industry. This also covers the establishment and operation of Centers of Excellence, test and other service facilities catering to the electronic Industry.
E. Motor Vehicle Products
This covers the production and/or manufacture of motor vehicle' parts and components, and the manufacture or assembly of motor vehicles provided that the activity includes a program for the development of motor vehicle parts and components. This also covers the establishment and operation of Centers of' Excellence that support the development of the motor vehicle industry.
F. Energy
This covers the exploration, development, and/or utilization of energy sources. This also covers activities using energy technologies leading to energy efficiency and conservation in accordance with the program of the Department of Energy (DOE).
G. Infrastructure
This covers the establishment of infrastructures such as business parks, mass housing, mass transport involving rail system, physical infrastructure such as roads and bridges, telecommunications involving at least 3rd generation cellular mobile telephone system (CMTS) and rural telephony system located in less developed areas (LOA), and logistics. Logistics covers: agricultural services involving post harvest facilities, grains-highway facilities, cold storage, blast freezing, vapor heat treatment (VHT), and ice plants in less developed areas (LOA); air and land transport; multi-modal passenger and/or cargo terminals; pipeline operations; toxic and hazardous waste (THW) management; and, water supply, treatment, and distribution. This also covers infrastructure projects under the BOT Law.
H. Tourism
This covers the establishment of tourism economic zones, tourist accommodation facilities, tourist estates, and eco-agri tourism facilities. This also covers historico-cultural heritage projects and services provided by tourist operators as endorsed by the Department of Tourism (DOT).
I. Shipbuilding / Shipping
This covers shipbuilding, ship repair, shipyard operations (excluding shipbreaking), and overseas, domestic and RORO shipping and terminal operations.
J. Jewelry
This covers the manufacture of fine jewelry and costume jewelry.
K. Fashion Garments
This covers the production of fashion garments as endorsed by the Department of Trade and Industry (DTI). Fashion garments essentially refers to wearing apparel for a specific season with a distinct style and color based on international trends.
II. OTHER PREFERRED ACTIVITIES
This covers the following:
A. Other export activities not identified under Part I (I).
B. Industry clusters supporting activities under Part I (I) and (III).
C. Modernization activities under Part I (I) and (III) and Part I (II) (B).
Notes to Part I (II):
1. Other export activities shall be entitled to limited incentives.
2. Industry cluster covers horizontal and vertical linkages. Horizontal and verticalbackward linkages are limited to first-tier activities only. Raw materials for verticalforward linkages under Agribusiness and Mining should be wholly obtained.
III. MANDATORY INCLUSIONS
All areas/activities, which as provided for under existing laws, specifically require their inclusion in the IPP.
Law Activity
P.D. 705 Industrial Tree Plantation
R.A. 7103 Iron & Steel
R.A. 7942 Exploration, mining, quarrying and processing of minerals
R.A. 8047 Publication or printing of books or textbooks2
R.A. 8479 Refining, storage, marketing and distribution of petroleum products2
R.A. 9003 Ecological Solid Waste Management
R.A. 9275 Clean Water Act
R.A. 7277 Rehabilitation, Self-Development and Self-Reliance of Disabled Persons
Activities covered under Bilateral Agreements2
IV. ARMM List
The ARMM List covers priority activities, which have been independently identified by the Regional Board of Investments of the ARMM In accordance with E.O. 458. The BOI-ARMM can grant registration and administer incentives to activities listed in the IPP, provided these are located in ARMM and subject to the. General and Specific Guidelines.
1. Export Activities
a. Export Trader and Service Exporters
b. Support Activities for Exporters.
2. Agriculture, Food and Forestry-Based Industries
a. Processed Food
Production and processing of halal meat and halal foods
Leguminous and other vegetable-based protein (textured pelletized or liquid)
Spices processing (e.g. hot pepper, black pepper, ginger etc.)
Note: May be integrated with plantation
Vegetable oils (e.g. peanut oil, rice bran oil, sunflower and soybean oil) and
production of food crops
Note: Maybe integrated with post-harvest processing and other vegetables (such as tomatoes)
Integrated coconut processing and plantation
Seaweeds production and processing
Cassava processing and root crops
Note: Maybe integrated with plantation.
Fruit processing (e.g. durian. mangosteen, jackfruit. marang, banana, mango, passion guava, calamansi, and guyabano) and plantation
Aquaculture (Fish Production and Processing) such as, but not limited to:
- Frozen fish
- Chilled fish
- Canned fish
- Abalone
- Crab fattening
- Eel production
- Squid processing
- Carp and tilapia production and processing
- Tropical fish production and processing
- Shrimps/prawn
- Lapu-Iapu (Grouper) and other marine products
Corn flour mill (integrated with plantation)
Young corn production
Note: May Include processing/canning
Mushrooms culture and processing
Sweet potato plantation and processing
Crocodile farming and processing
b. Cutflower Production
c. Pearl Culture and Processing
d. Industrial Tree Plantation (include Mangrove, Rattan, Bamboo, etc.) and wood processing (cement wood board and fiber board reconstructed veneer.
e. Shipbuilding / Ship Breaking / Ship Repair and Watercraft
f. Abaca Pulp Production and Processing
g. Palm Oil Plantation, Processing, Refining and Germinated Oil Palm Seeds
h. Coffee Processing (maybe Integrated with plantation)
i. Particle Board (use of agri-based waste material such as rice straw, wood waste, etc.)
j. Activated Carbon Manufacturing (use of coconut shell, wood based, etc.)
k. Feeds Production (animal feeds and feeds for aquaculture)
I. Tobacco Plantation and Processing
m. Production of Beverage Crops, but not limited to:
Cacao beans
Coffee beans (Arabica variety)
n. Production of Plantation Crops and Other Medical Herbs/Essential oil Plants (Including flower extracts)
o. Production of livestock and Poultry (including Dairy products)
Beef (Including cow-calf and feedlot operations)
Carabao (water buffalo) production
Goats and sheep
Frozen semen and embryos
Note: includes natural method and artificial insemination and embryo transfer technology
p. Bricks and Roofing Tiles Production
q. Quality Seeds and Seedlings of Fruit Trees and Other Planting Materials Propagated Asexually or by Tissue Culture
r. Sugar Cane Plantation, Processing and Refineries
s. Sericulture
t. Mosquito Coil Processing
3. Basic Industries
a. Pharmaceuticals
Antibiotics
- Penicillin
- Streptomycin
- Tetracycline
- Soft gelatin capsules
Medical Devices
- Prosthetics
- Diagnosis
Other pharmaceuticals, herbal medicines
b. Textile and Textile Products
Yarns and fabrics
Hand-woven textiles
Specialty fabrics
Tire cord fabrics
Note: Must be integrated with weaving and dipping units
Ramie (degumed, staple fiber, combed tops, noels and slivers)
Fish nets
Fabrics made of indigenous raw materials
Silk reeling
c. Fertilizers (organic and inorganic)
Solid Waste Materials
d. Mining (Exploration and Development of Mineral Resources)
Mining and Quarrying of Metallic and Non-Metallic Minerals (including small scale as defined under P.O. 1899, but to exclude river beds in operations)
Processing of minerals (such as beneficiation and other metallurgical methods)
e. Cement - at least 1.0 million MTPY Capacity (clinker based)
4. Consumer Manufactures
a. Rubber Products such as:
High pressure and hydraulic rubber hoses
Rubber bolts
Industrial rubber rollers
Rubber tires
b. Leather Products
5. Infrastructure and Services
a. Public Utilities (with developmental route of the five provinces and one city of the ARMM and other adjacent Cities and Provinces)
Common carriers (land, air and water transport facilities)
Electric transmission/distribution
Water supply facilities/waterways and sewerage systems
Buses/cargo trucks
Other specialized mass transport systems
Power' generation like Hydro Power, and Geothermal
b. Telecommunications with International Gateways
c. Tourism
Tourism estates
Subject to guidelines developed jointly by the Board of Investments - ARMM and Department of Tourism (DOT)
Tourist accommodation facilities
- Hotels
- Resorts
- Other tourist accommodation facilities such as apparels, pension houses, tourist inns and others
Tourist transport facilities
- Air
- Water
- Tourist buses and taxi/van
Note: *Should be endorsed by the DOT.
**New and expansion projects may be registered.
d. Industrial Service Facilities
This will cover the following activities:
Common centers:
- Testing and quality control laboratories
- Training and demonstration centers
- Tool shops and similar facilities
- Metal working
Electroplating
Foundry
Forging
Machining
Heat treatment'
Brass making
- Furniture
Kiln drying
Treatment and processing facilities
- Ceramics'
Kiln
Glazing
- Food Processing
Bottling and Canning of Water
Industrial Salt
Vapor heat treatment
Slaughterhouse/abattoir
- Automotive battery plate manufacturing
Note: The following criteria must be met:
- The project will serve the common needs of the industry in the locality and;
- The project will improve the relative status and comparative advantages of the industry.
Development of Retirement Villages
- Shall include health and medical facilities
including amenities required by the
Philippine Leisure and Retirement
Authority (PLRA).
- Subject to the guidelines to be approved by BOI-ARMM in consultation with the PRA, the Department of Health (DOH), the Regional Planning and Development Office (RPDO) and other concerned agencies.
e. Petrochemical Complex
f. Industrial Gases (such as oxygen and nitrogen)
g. Miscellaneous Chemical Products
Biotechnological / biosynthetic chemicals.
Essential oils
Fine chemicals
6. Engineering Industries
a. Engineering Products
Motor vehicle parts and components
Automobile parts and assembly
Modern offset printing
b. Electronics and Telecommunication Products
7. ARMM Priority and Tourism Areas
Listed below are potential tourist destinations, which need further exploration, and evaluation for intensified promotions, development and marketing.
Nucleus Gateway Satellite
Destination
Area I - Jolo Sulu Province
Sulu
Area II Bongao Tawi-Tawi
Tawi-Tawi Province
Area III - Marawi City Lanao del Sur
Lanao del Sur Province
Area IV - Cotabato City Maguindanao
Maguindanao Province
Area V- Isabela Basilan
Basiln Province
(Source: Board of Investments)
