The Philippines's Mining Fiscal Regime 2019

Table of Contents

• 1.1 List of Tables
• 1.2 List of Figures

2 Executive Summary

3 The Philippines’ Mining Fiscal Regime: Ease of Doing Business

• 3.1 Macroeconomic Performance
• 3.2 Ease of Doing Business
• 3.3 Corruption Index
• 3.4 Minerals Overview

4 The Philippines’ Mining Fiscal Regime: Governing Bodies

• 4.1 Department of Energy (DoE)
• 4.2 Department of Environment and Natural Resources (DENR)
  • 4.2.1 Mines and Geosciences Bureau (MGB)
  • 4.2.2 Environmental Management Bureau (EMB)
  • 4.2.3 Land Management Bureau (LMB)

5 The Philippines’ Mining Fiscal Regime: Laws and Regulations

• 5.1 Philippine Mining Act of 1995
• 5.2 People's Small-Scale Mining Act of 1991
• 5.3 Presidential Decree No. 1899
• 5.4 Executive Order No. 79, 2012

6 The Philippines’ Mining Fiscal Regime: Mining Permits and Contracts

• 6.1 Exploration Permit
  • 6.1.1 Duration
  • 6.1.2 Area
• 6.2 Mineral Agreement
  • 6.2.1 Mineral Production Sharing Agreement (MPSA)
  • 6.2.2 Co-Production Agreement (CA)
  • 6.2.3 Joint Venture Agreement (JVA)
  • 6.2.4 Duration
  • 6.2.5 Area
• 6.3 Financial or Technical Assistance Agreement (FTAA)
  • 6.3.1 Duration
  • 6.3.2 Area

7 The Philippines’ Mining Fiscal Regime: Rights and Obligations

• 7.1 Rights and Obligations

8 The Philippines’ Mining Fiscal Regime: Taxes and Royalties

• 8.1 Royalty
• 8.2 Excise Tax
• 8.3 Corporate Income Tax
• 8.4 Capital Gains Tax
• 8.5 Withholding Tax
  • 8.5.1 Dividends
  • 8.5.2 Interest
  • 8.5.3 Royalties
• 8.6 Loss Carry Forward
• 8.7 Value Added Tax (VAT)

9 Appendix

• 9.1 Abbreviations
• 9.2 Methodology
• 9.3 Coverage
• 9.4 Secondary Research
• 9.5 Contact Us