Frequently Asked Questions

 

 

CONSULAR SERVICES - General FAQ

  • Q. What do I need to execute a Special Power of Attorney (SPA) to authorize someone in the Philippines to act on my behalf (like collect my pension or buy land/property in my name)?

    • You should submit in person a Special Power of Attorney (SPA) together with a photocopy of the data page of your passport and a fee of GBP18.00. Also, bring a valid passport to enable us to verify your identity.

    • If you cannot personally appear before a consular officer, you have to get the SPA notarized by a notary public or any commissioner of oath, and then have the signature of the notary public authenticated by the UK Foreign and Commonwealth Office (www.fco.gov.uk) before sending it to the Philippine Embassy for legalization.

  • Q. I have an indefinite leave of stay in the UK and I want to petition my spouse and child/children to join me in the UK. What documents do I need?

    • Since this concerns the issuance of a UK visa, the requirements for such should be inquired from the British Embassy in Manila (www.britishembassy.gov.uk/philippines). If the petitioner is required by the British Embassy to submit an affidavit of support, the petitioner should execute one and have it authenticated by the Philippine Embassy. A parental travel permit should also be executed by the petitioner and authenticated by the Philippine Embassy.

  • Q. What documents do I need to invite a friend from the Philippines to the UK?

    • The petitioner should inquire from the British Embassy in Manila (www.britishembassy.gov.uk/philippines) or the appropriate British office in the UK about the requirements for a UK visitor's visa.

  • Q. I am a Filipino citizen but am about to acquire British citizenship. Do I still need to report the birth of my child at the Philippine Embassy?

    • Yes, you should if you wish to have your children's birth registered with the NSO and thereby have a permanent repository of the proof of Filipino citizenship of your child. Report of birth is also a requirement for your child to get a Philippine passport.

  • Q. I am a Filipino citizen who got married in the UK to a British national. Do I still need to report my marriage to the Philippine Embassy?

    • Yes, so that the marriage would be registered at NSO and recognized in the Philippines. We shall also require this report if you apply to amend your name in your passport to reflect your married name.

  • Q. How much is the fee for late registration of birth? marriage?

    • The fee for late registration of birth and/or marriage is GBP18.00. This is in addition to the notarization fee of GBP18.00 that you have to pay when you report a birth or marriage.

  • Q. How long does it take for the Report/s of Birth and Marriage to be registered with the NSO?

    • It usually take about a month or two. Upon receipt of the Report of Birth/Marriage, the Philippine Embassy shall forward it to the Department of Foreign Affairs in Manila for onward transmittal to NSO. You shall keep your copy of the Report of Birth.

  • Q. Is it possible to have a late registration of birth? Marriage?

    • Yes, please see the section on Report of Birth and/or Report of Marriage.

  • Q. Can I register the birth of a child of Filipino-British parents at the Philippine Embassy?

    • Yes. The birth of a child/children of Filipino-British (or any foreign national) parentage can be registered with the Philippine Embassy if one of the parents was still a Filipino citizen at the time of birth of the child/children.

  • Q. Is it possible to register a marriage of a Filipino national at the Philippine Embassy in London even if the said marriage took place outside the area of jurisdiction of the Philippine Embassy in London?

    • Yes. The marriage certificate (with English translation) must be authenticated by the Embassy or High Commission in the UK of the country where the marriage was solemnized.

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CONSULAR SERVICES - Passport FAQ

  • Q. How much do I pay for passport renewal?

    • Renewal of a Philippine passport costs £43.00 for an e-Passport starting 1 July 2010.

  • Q. How much do I pay for a replacement of lost Philippine passport?

    • The total fee for the replacement of a lost passport is £130.00 (which includes £18.00 Affidavit and £4.00 fax verification fee) for an e-Passport starting 01 July 2010.

  • Q. How long does it take to process an application for Philippine passport?

    • Processing of passport application takes around 6 weeks if the requirements submitted are complete. The processing is completed in Manila which accounts for the extended period.

    • Application for a replacement of a lost passport may take longer. After the application for replacement is lodged, the Embassy undertakes a verification of the lost passport. Verification of lost passport normally takes a maximum of 7 working days, if the lost passport was issued by the Philippine Embassy in London, and 21 working days if not. After the verification period, an applicant will be called for an interview and asked to submit all the necessary documents. Processing takes around 6 weeks.

  • Q. What are the requirements for first time Philippine passport applicants?

    • Please refer to the requirements for Passport Application for Filipino Children Born Outside the Philippines and Report of Birth.

  • Q. I just lost my Philippine passport. What do I need to do to get a replacement?

    • You have to apply for a replacement passport. Filing of application will have to be done in person.

  • Q. When does the Philippine Embassy issue passports with one-year validity?

    • Never. All passports received from Manila will have a validity period of five (5) years.

  • Q. Can a married woman retain her single name?

    • Yes, if she continued using her single name even after her marriage. If she had started using her married name and later decide to give it up, she should present proof of annulment or a divorce judgment obtained by a foreign husband, provided that the divorce proceeding was initiated by the foreign spouse.

  • Q. Can a divorced Filipino citizen remarry?

    • Yes, but only if the petitioner in the divorce proceedings was the foreign spouse.

  • Q. What if I need to travel in the next few weeks or would need a valid passport to transact business and could not wait for the 4-6 week processing period for a new passport?

    • In emergency situations, the validity of the current passport may be extended by the Embassy or another solution adopted. Please discuss your concerns with the Embassy as soon as possible.

  • Q. Why is the personal appearance of the applicant required?

    • The information fed into the Embassy computer must be personally verified and confirmed by the applicant as this information could no longer be corrected/amended when entered into the passport database in Manila.

    • Under the new electronic passport system the biometric data of the applicant will also be taken during the application process

  • Q. Is it allowed to use the father’s surname if the child is illegitimate?

    • Yes, it is allowed if the father expressly recognizes the child through the record of birth appearing in the civil registrar, or whom an admission in a public document or provide handwritten instrument is made by the father.

  • Q. What are the requirements for adopted children who want to apply for a Philippine passport?

    • Apart from the requirements for passport application, an applicant has to present an NSO-authenticated amended birth certificate with annotation on adoption. The adoption must accordingly approved by a Philippine court if approved by a foreign court.

  • Q. What are the requirements for a Philippine passport applicant who wants to have her change of status reflected in her new passport?

    • An applicant has to submit proof of her change of status: marriage certificate (if newly married), annulment/divorce paper (if marriage is dissolved), or death certificate of deceased spouse (if widowed).

  • Q. What are the requirements for dual citizens who want to apply for a Philippine passport?

    • Apart from the requirements for Passport Application, dual citizens must present their Oath of Allegiance to Retain Philippine Citizenship and submit a photocopy of the same with his/her application.

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CONSULAR SERVICES - VISA FAQ

  • Q. What documents do I need to apply for a Philippine visitor's visa?

    • For foreigners applying for a Philippine visa for tourism and/or business purposes, please refer to the requirements for a short stay visa for leisure/tourism/business.

  • Q. How long can a visa holder stay in the Philippines?

    • Normally, a visitor with a visa is given a 59-day stay in the Philippines. Should a visitor wish to remain longer than his authorized initial stay of 59 days, he may request extension of stay from the Bureau of Immigration Office (www.immigration.gov.ph) and pay the necessary extension fees. He will also have to pay the Emigration Clearance Certificate (ECC) and the corresponding Legal Research Fee (LRF) in the total amount of Php710.00 upon his departure.

  • Q. I am a British citizen. Do I need a visa to travel to the Philippines?

    • British passport holders do not need a visa if their intended stay in the Philippines will not exceed 21 days.
      British passport holders availing themselves of the 21-day no visa policy should have a passport valid for at least six months beyond their intended stay in the Philippines and a plane or ship ticket valid for onward or return journey to their country of origin or next country of destination.
      Nationals from countries listed below are allowed to enter the Philippines without visas for a stay not exceeding twenty-one (21) days, provided: (a) they hold valid tickets for their return journey to port of origin or next port of destination, and (b) their passports are valid for at least six (6) months beyond their intended stay in the Philippines:

      1. Andorra
      2. Angola
      3. Antigua and Barbuda
      4. Argentina
      5. Australia
      6. Austria
      7. Bahamas
      8. Bahrain
      9. Barbados
      10. Belgium
      11. Benin
      12. Bhutan
      13. Bolivia
      14. Botswana
      15. Brazil
      16. Brunei Darussalam
      17. Bulgaria
      18. Burkina Faso
      19. Cambodia
      20. Cameroon
      21. Canada
      22. Cape Verde
      23. Central African Republic
      24. Chad
      25. Chile
      26. Colombia
      27. Comoros
      28. Congo
      29. Congo, Democratic Republic of
      30. Costa Rica
      31. Cote d'Ivoire
      32. Cyprus
      33. Czech Republic
      34. Denmark
      35. Djibouti
      36. Dominica
      37. Dominican Republic
      38. Ecuador
      39. El Salvador
      40. Equatorial Guinea
      41. Eritrea
      42. Estonia
      43. Ethiopia
      44. Fiji
      45. Finland
      46. France
      47. Gabon
      48. Gambia
      49. Germany
      50. Ghana
      51. Gibraltar
      52. Greece
      53. Grenada
      54. Guatemala
      55. Guinea
      56. Guinea Bissau
      57. Guyana
      58. Haiti
      59. Honduras
      60. Hungary
      61. Iceland
      62. Indonesia
      63. Ireland
      64. Israel
      65. Italy
      66. Jamaica
      67. Japan
      68. Kenya
      69. Kiribati
      70. Kuwait
      71. Lao People's Democratic Republic
      72. Latvia
      73. Lesotho
      74. Liberia
      75. Liechtenstein
      76. Lithuania
      77. Luxembourg
      78. Madagascar
      79. Malawi
      80. Malaysia
      81. Maldives
      82. Mali
      83. Malta
      84. Marshall Islands
      85. Mauritania
      86. Mauritius
      87. Mexico
      88. Micronesia
      89. Monaco
      90. Mongolia
      91. Morocco
      92. Mozambique
      93. Myanmar
      94. Namibia
      95. Nepal
      96. Netherlands
      97. New Zealand
      98. Nicaragua
      99. Niger
      100. Norway
      101. Oman
      102. Palau
      103. Panama
      104. Papua New Guinea
      105. Paraguay
      106. Peru
      107. Poland
      108. Portugal
      109. Qatar
      110. Republic of Korea
      111. Romania
      112. Russia
      113. Rwanda
      114. Saint Kitts and Nevis
      115. Saint Lucia
      116. Saint Vincent and the Grenadines
      117. Samoa
      118. San Marino
      119. Sao Tome and Principe
      120. Saudi Arabia
      121. Senegal
      122. Seychelles
      123. Singapore
      124. Slovak Republic
      125. Slovenia
      126. Solomon Islands
      127. Somalia
      128. South Africa
      129. Spain
      130. Suriname
      131. Swaziland
      132. Sweden
      133. Switzerland
      134. Tanzania
      135. Thailand
      136. Togo
      137. Trinidad and Tobago
      138. Tunisia
      139. Turkey
      140. Tuvalu
      141. Uganda
      142. United Arab Emirates
      143. United Kingdom of Great Britain and Northern Ireland
      144. United Republic of Tanzania
      145. United States of America
      146. Uruguay
      147. Vanuatu
      148. Vatican
      149. Venezuela
      150. Vietnam
      151. Zambia
      152. Zimbabwe

    • The following nationals are allowed to enter the Philippines without a visa for a stay not exceeding seven (7) days:
      1. Holders of Hong Kong Special Administrative Region (SAR) passports.
      2. Holders of British National Overseas (BNO) passports.
      3. Holders of Macau-Portuguese passports
      4. Holders of Macau Special Administrative Region (SAR) passports
      5. Chinese nationals from the mainland coming for tourism purposes and with either a valid Australian, Canadian, Japanese, Schengen or US visa.

      Further inquiries may be addressed to the Visa Section at:

      Email: visaofficer@philemb.co.uk or consul@philemb.co.uk
      Tel. No: (+44) (0)207 451 1814 or (0)207 451 1805
      Address: Visa Section
      Philippine Embassy
      6-8 Suffolk Street
      London SW1Y 4HG


  • Q. I have multiple- entry visa valid for six (6) months. Can I stay continuously in the Philippines for six (6) months?

    • Foreigners whose intended stay in the Philippines will exceed 21 days have to apply for visa before travelling to the Philippines. A temporary visitor's visa may be valid for single or multiple entries.

    • The validity of an entry visa should be differentiated from the length of stay in the Philippines. A three-month validity means that a person may enter the Philippines within the three (3) months from the date of issuance of visa to the date of its expiry. If a traveller is in possession of a six-month multiple visa, this means that he may enter the Philippines any number of times provided it is within the six-month period specified in the visa.

    • As a general rule, the Philippines requires foreign nationals travelling to the Philippines to have passports valid for at least six (6) months beyond their intended period of stay in the country.

    • British nationals married to Filipino/former Filipino nationals may avail themselves of the balikbayan privilege if they travel to the Philippines with their Filipino/former Filipino spouses.

  • Q. What is a balikbayan privilege?

    • A balikbayan privilege entitles its holder to stay in the Philippines for a maximum of one year without visa. Spouses and unmarried children below 18 years of age of Filipino/former Filipino nationals may avail themselves of this privilege if they travel to the Philippines with their Filipino/former Filipino spouses or parent/s.

  • Q. Do I need any vaccination when travelling to the Philippines?

    • Cholera and small pox vaccinations are not required for travelers from the United Kingdom and Ireland. If a person, however, arrives in the Philippines from a foreign port infected with cholera, small pox or plague, typhus or yellow fever, he will be required to present on arrival a certificate of immunization for the said disease/s.

  • Q. What are the visa requirements for those travelling to the Philippines on collective passports?

    • In case where several persons are included in one (1) passport, a separate application and payment must be made for each person. All persons included in the passport must be properly identified with a photograph affixed to the passport. Lack of photograph is sufficient ground for denial of visa.

  • Q. I am a foreign national and I wish to work and live in the Philippines. What visa should I apply for?

    • Foreigners married to Filipino citizens wishing to reside in the Philippines may qualify for the non-quota immigrant visa. Those not included in this category wishing to reside in the Philippines or stay for an indefinite period may apply for either a quota immigrant visa or a retiree visa. Those who are sent by their companies to work in the Philippines may apply for an employment visa.

  • Q. I want to study in the Philippines. What visa should I apply for?

    • A foreigner who wishes to study in the Philippines should apply for a student's visa.

  • Q. I am a foreign national and I intend to marry a Filipino national in the Philippines. What should I do?

    • A British national intending to marry a Filipino national in the Philippines has to secure a birth certificate and a Certificate of No Impediment to Marry (CENOMAR) from his local registry office. He then has to present these documents to his Embassy/Consulate in the Philippines for him to be issued a Certificate of Legal Capacity to Marry. The said certificate is needed for his application for a marriage license at the registry office of the locality/church where the marriage is to take place.

  • Q. We are both foreign nationals and we intend to get married in the Philippines. What requirements do we need?

    • Foreign nationals intending to get married in the Philippines should contact their respective embassies in the Philippines for other requirements.

    • The British Embassy in Manila (ukinthephilippines.fco.gov.uk) has a list of requirements for British nationals intending to get married in the Philippines

  • Q. I am a foreign national and I intend to retire in the Philippines. What visa should I apply for?

    • Foreign nationals who wish to retire in the Philippines may apply for a retiree visa. For information on the requirements and procedure, please visit the website of the Philippine Retirement Authority at www.pra.gov.ph.

  • Q. I am a foreign national. My child is travelling to the Philippines with a friend. What requirements does my child need to travel to the Philippines?

    • British minor children (15 years and below) do not need a visa to travel to the Philippines if their intended stay will not exceed 21 days. Beyond 21 days, they need to apply for visa before they travel.

    • For foreign minors (15 years and below) travelling to the Philippines unaccompanied by either of their parents or legal guardian, please see the requirements for such.

  • Q. I am a former Filipino citizen. Do I need a visa to travel to the Philippines?

    • No. As a former Filipino citizen, you may avail yourself of the balikbayan privilege.

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CONSULAR SERVICES - Dual Citizenship FAQ

  • Q. What are the benefits and privileges of dual citizenship?

    • Dual citizens can enjoy full civil and political rights in the Philippines, including the following:

      • a. right to vote and be elected or appointed to any public office in the Philippines subject to existing Philippine laws,
        b. right to acquire land and other properties under his name,
        c. right to engage in business in the Philippines and have 100% ownership of the business,
        d. right to reside in the Philippine without need of visa, and
        e. right to practise profession in the Philippines upon application of a license or permit to engage in such practice

  • Q. What is the procedure for Philippine citizenship retention/reacquisition?

    • Applicants for Philippine citizenship retention/reacquisition have to submit a completed Philippine citizenship retention/reacquisition form with all the documentary requirements to the Consular Section of the Philippine Embassy. Applications have to be filed one (1) hour before the scheduled oath taking (which is at 12:30 p.m. and at 4:00 p.m., Monday to Friday, except during Philippine national holidays and UK bank holidays).

  • Q. Can I apply for Philippine citizenship retention/reacquisition by post?

    • Applications can be filed by post but the applicant still have to personally appear before a consul (if abroad) or at the Bureau of Immigration (if in the Philippines) for the oath taking ceremony.

  • Q. What are the requirements for Philippine citizenship retention/reacquisition?

    • For the requirements on Philippine citizenship retention/reacquisition, please refer to the section on Retention/Reacquisition of Philippine Citizenship.

  • Q. What is an ACR?

    • An Alien Certificate of Registration (ACR) is a proof of identification as resident alien in the Philippines issued by the Bureau of Immigration to an immigrant visa holder.

  • Q. What is an ICR?

    • An Identification Certificate of Registration (ICR) is issued to a person who has acquired or retained his Philippine citizenship. A dual citizen who is previously a holder of 13(G) visa may file a petition under oath to the Commissioner of Immigration for the cancellation of his ACR and issuance of an ICR.

  • Q. My husband is a foreign national. Can I include him in the petition for dual citizenship?

    • No. However, he can apply for a non-quota immigrant visa, which will eventually give him permanent residency in the Philippines. If he wishes to acquire Philippine citizenship, he can later apply for naturalization.

  • Q. Can I include my children in the petition for dual citizenship?

    • Only unmarried children who are below 18 years of age can be included in the petition for dual citizenship.

  • Q. What passport will I use when travelling to the Philippines?

    • Dual citizens are advised to: (a) bring both their Philippine and UK/EU passport when travelling to the Philippines, (b) use their Philippine passport when entering and transacting business in the Philippines, and (c) use their British/EU passport when entering the UK/Europe.

  • Q. As a dual citizen, do I have to pay income tax in the Philippines?

    • Not necessarily, unless you earn income in the Philippines.

  • Q. I am a dual citizen. Can I own properties in the Philippines?

    • Yes. As a dual citizen, you can enjoy all the rights and privileges accorded to Filipino citizens.

  • Q. I am a dual citizen. Will I need a visa to the Philippines if I use my foreign passport when entering the Philippines?

    • No. Just present proof that you are a dual citizen.

  • Q. As a dual citizen, how long can I stay in the Philippines?

    • You can stay in the Philippines for as long as you want provided that you entered the Philippines as a Filipino/dual citizen.

  • Q. As a dual citizen, am I exempted from Philippine travel tax?

    • Yes. As a dual citizen, you will also enjoy the travel tax exemption accorded to Filipino citizens permanently residing abroad and to OFWs and their dependents, provided that you permanently reside overseas.

  • Q. What document can I present in the absence of a naturalization certificate?

    • In lieu of naturalization certification, you can present a certificate from the authority that issued you your foreign citizenship or any other document that will indicate the date when you acquired your foreign citizenship.

  • Q. As a dual citizen, do I have to apply for a Philippine passport?

    • Application for Philippine passport is not compulsory. However, dual citizens are strongly encouraged to have a valid Philippine passport when entering or during their sojourn in the Philippines. Dual citizens can always present their Certificate of Oath of Allegiance as proof of their Philippine citizenship but the said certificate is not valid as a travel document.

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TOURISM FAQ

 

Q. When is the best time to visit the Philippines?

The best time to visit the Philippines is from November to April.

Q. What are the requirements for entry into the Philippines?

a. entry visa (Note: British nationals can enter the Philippines
without visa if their intended stay will not exceed 21 days)
b. passport valid for at least six (6) months beyond the intended period of stay in the Philippines
c. return ticket
d. proof of financial capability to finance stay in the Philippines

Q. I am a British national and I intend to go to the Philippines for a holiday. How long can I stay in the country without visa?

For 21 days. Beyond that, you have to secure a visa before travelling.

Q. Are there any medical requirements or health regulations?

A certificate of vaccination against yellow fever is required for travellers coming from an infected area.

Q. What is the local currency in the Philippines and the current exchange rate?

The local currency in the Philippines is the Philippine peso. The current exchange rate varies between Php 65.00 and Php 68.00 for GBP1.00. (as of July 2011)

Q. How do I get around the country?

Metered taxis are widely available in key cities nationwide. Metro rail transits are also available in Metro Manila. Jeepneys and buses are inexpensive ways of getting around most places.

By air, Philippine airlines, Air Philippines and Cebu Pacific provide daily services to major cities and towns. Asian Spirit, Laoag International Airlines and Seair service the missionary routes. There are also scheduled chartered flights to major domestic destinations serviced by smaller commuter planes.

By sea, inter-island ships connect Manila to major ports. Ferry services connect the smaller islands.

By land, Philtranco connects Manila to Bicol in Southern Luzon to Samar and Leyte in the Visayas and Davao in Mindanao.

Q. What should I wear?

Light, casual clothes are recommended. Warmer garments are needed for mountain regions. When visiting churches and temples, propriety dictates that short and scanty clothing be avoided. Formal occasions require dinner jackets and ties (or the Philippine barong tagalong) for men and cocktail dresses or long gowns for women.

Q. What are the best items to buy in the Philippines?

Visitors can choose from an exciting selection of great buys in a country known for export-quality items at reasonable prices: South Sea pearls, hand-woven cloths, embroidered fineries, fashionable ready-to-wear and haute couture clothes, terra cota, porcelain, coral and mother-of-pearl home accessories. Artefacts, pineapple fibre shirts, prehistoric jars, native handicrafts, and footwear are interesting items, too. The Philippines also produces fine basketry, furniture, fresh and processed fruits, exquisitely crafted jewellery, and gift items made of shell, wood, and stone.

Q. Where are the best places to go shopping?

Big malls are located in Manila, Makati and EDSA, while handicraft, antique and curio shops abound at the Ermita District in Manila.

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Trade and Investment FAQ

Q. What are the requirements before a foreign corporation can engage in business in the Philippines?

It must first secure the necessary licenses or registration certificates from the appropriate government agencies. Generally, the registration process starts with the Securities and Exchange Commission (SEC), the government agency responsible for the registration, licensing, regulation and supervision of all corporations licensed to engage in business or to establish a branch office in the Philippines.


If the proposed project or activity qualifies for incentives, the foreign corporation may file its application with the appropriate government agency depending on the project's location, as follows:

  • 1. Board of Investments (BOI). Website: www.boi.gov.ph. For projects outside the special economic zones
  • 2. Philippine Economic Zone Authority (PEZA). Website: www.peza.gov.ph. For projects in any Special Economic Zone under PEZA
  • 3. Subic Bay Metropolitan Authority (SBMA). Website: www.sbma.com. For projects in Subic Bay Freeport
  • 4. Clark Development Authority (CDC). Website: www.clark.com.ph. For projects in Clark Special Economic Zone
  • 5. John Jay Poro Point Development Corporation. For projects in John Jay Special Economic Zone, Poro Point Freeport and Special Economic Zone
  • 6. Cagayan Economic Zone Authority. Website: www.cagayanfreeport..com. For projects in Cagayan Special Economic Zone
  • 7. Zamboanga Economic Authority. Website:www.zambofreeport.com. For projects in Zamboanga City Special Economic Zone

Q. What areas are open to foreign investments and can a foreign investor own 100% equity in a Philippine business?

Foreign investments in the Philippines have been liberalized with the enactment of the Foreign Investments Act of 1991. Almost all sectors of business is open to 100% foreign equity and investment except financial institutions and those included in the Foreign Investment Negative List provided in the Foreign Investment Act of 1991.

Q. Is the mining industry open for foreign investments?

Yes. Under the Philippine Mining Act of 1995, foreign mining firms are now allowed to engage in mining activities in the Philippines and to register with the Bureau of Investments (BOI) for incentives. The Mining Act of 1995 also provides incentives to foreign enterprises engaged in mining in the Philippines.

Q. What is the rate of corporate income tax in the Philippines?

Foreign corporations are taxable on Philippine-sourced income at the same rate as domestic corporations at the rate of 35% starting 01 July 2005 but will be reduced to 30% with effect from 01 January 2009. A licensed foreign corporation will be treated as a "resident foreign corporation" subject to the 35% tax on its net Philippine-sourced income. An unlicensed foreign corporation will be treated as a "non-resident foreign corporation", subject to 35% tax on its gross Philippine-sourced income.

Branches of foreign corporations are subject to the same corporate tax rate. Branch profit remittances are subject to 15% tax, which can be reduced subject to tax treaty agreements.

Q. Can a foreigner engage in “retail trade” in the Philippines?

Yes. Under the Philippine Retail Trade Liberalization Act (Republic Act No. 8762), foreigners are allowed to engage in retail trade in the Philippines if their paid-up capital is US$2.5 million and above.

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