Start with the activity, not the incentive
A frequent planning mistake is to begin with a headline tax benefit and then try to fit the business into it.
A better sequence is:
- define the actual business activity and customers;
- determine the corporate and ownership structure;
- identify the appropriate investment-promotion or registration path;
- verify property and operational requirements;
- model incentives only after eligibility and conditions are understood;
- confirm tax, legal and accounting treatment with qualified advisers.
SBMA business registration
SBMA publishes a business-registration process for prospective investors. Its current online requirements include an investment application, letter of intent, business plan, authorization documents and corporate-registration information, with additional documents depending on the project and property arrangement.
The exact list can vary with the proposed activity, company structure, lease or sublease and permits required by law. Use the current SBMA registration page rather than an old downloadable checklist as the controlling planning reference.
Review SBMA's current Business Registration page.
ICT/BPO routing
SBMA maintains a Business and Investment Department for Information and Communications Technology, and its investment-opportunities material specifically lists call centers, BPO, software development and IT-BPM industries.
Before preparing a full filing package, it is reasonable to verify the current process with the ICT investment office and determine which documents and project details apply to the proposed operation.
CREATE MORE and incentives
The Philippine incentives framework changed under Republic Act No. 12066, the CREATE MORE Act. FIRB publishes the law, implementing rules and current advisories. The CREATE MORE Implementing Rules and Regulations were signed on February 17, 2025.
The important planning point is not to copy an incentive rate from an old Freeport page. Eligibility, duration, conditions, registered activity, SIPP coverage and the responsible investment-promotion agency all matter.
FIRB's current application guidance directs investors to coordinate with an Investment Promotion Agency and use the Fiscal Incentives Registration and Monitoring System (FIRMS) for incentives applications.
Premises and lease planning
A BPO office is not just rentable floor area. Before committing to a site, verify:
- permitted use and registration implications;
- landlord authority and lease/sublease approvals;
- occupancy, building, fire and environmental requirements that apply;
- generator and UPS capability;
- carrier entry points, risers and demarcation rooms;
- after-hours access and security;
- HVAC operating hours and backup arrangements;
- expansion rights;
- restoration obligations at lease end.
A cheap lease can become expensive if power, connectivity or compliance assumptions are wrong.
Corporate and employment workstreams
Depending on the structure, setup can involve the SEC, BIR, banking, employment registrations, payroll, data-protection requirements, immigration or work permits for foreign nationals, and other agencies.
This site deliberately does not provide a universal checklist because the required steps depend on the entity, employees and activity. Build a project-specific responsibility matrix with your lawyer, accountant and HR/payroll advisers.
Practical sequence
A disciplined project can be organized into five gates:
Gate 1 — Business case: services, customers, headcount, shifts, security and economics.
Gate 2 — Structure: entity, ownership, contracts, registration route and adviser confirmation.
Gate 3 — Location: property, lease, power, telecommunications, physical security and fit-out.
Gate 4 — Operations: recruiting, payroll, IT, cybersecurity, customer processes, continuity and vendor contracts.
Gate 5 — Launch: permits complete, controls tested, acceptance criteria met and rollback/transition plans documented.
The goal is not to make the setup look easy. It is to make dependencies visible early enough to manage them.