GUIDELINES
1. The enterprise name shall be the same as what is stated under the BOI Certificate of
Registration
2. No changes shall be made in the Excel File (i.e. no adding/deleting of cells, no alteration of
formulas in every cell, etc.)
3. All fields are mandatory and should be filled in with appropriate data (numbers/alphabets). All
information in values should be expressed in Peso (except as required under the tab “Production
and Performance data for the registered project for the year and Labor Generation and Foreign
Exchange Inflows and Outflows for the Year”).
4. All items in the S1 are defined in the Glossary
5. For the tab “Mini FS” (Company Performance for the Year):
The Total Assets shall correspond to the sum of the Current and Non-Current Assets.
Please note that the Property, Plant and Equipment, and Stock Investments are just a
portion of the Non-Current Assets, hence, they do not correspond to the total Non-
Current Assets.
The Total Stockholders’ Equity is not the summation of Retained Earnings and
Additional Paid-in. Likewise, Retained earnings intended for re-investment is just a
portion of Retained earnings.
The Debt-Equity Ratio is automatically computed in the Excel File.
For the Equity Profile, additional sheet is provided as necessary (please see next tab)
For the Taxes Paid for the Year portion: The Total taxes paid other than income tax
during ITH period is not the summation of documentary stamps, withholding taxes on
employees’ salaries and wages, annual registration, real estate taxes, business
taxes/permits, occupation taxes, and taxes on importation. Likewise, the Total VAT
paid, is not composed solely of the Total VAT Paid for Raw Materials
6. For the tab “BOI-Registered Project Profile”:
The report shall be filed on a per project basis (one report per BOI registration). One
report for multiple registration will not be accepted.
For firms with various registered capacity due to heterogeneous products, please fill in
the space for Registered Capacity indicating the specific product with its corresponding
capacity
Export Commitment shall only be filled in by export oriented firms
For the Date of Actual Start of Commercial Operation (for RE projects), date shall
correspond to the date of actual start of commercial operation as certified by the DOE,
this shall be supported by a Certification issued by the DOE. Hence, the Certificate No.
shall be explicitly stated.
For the Status of Operation, please put a check on the current status of the firm’s
operation, the date portion shall only be supplied by firms which is currently on the
status of stopped operations.
Project cost, Investment Cost, Expenses for Infrastructure works, are all defined on the
Glossary.
For documents submitted as compliance, please indicate proof of compliance
undertaken or submitted. The Date shall correspond to the date of your submission to
the BOI
For the Reportorial Requirements, the date of submission to the BOI shall be indicated
7. For the tab “Labor Generation and Foreign Exchange Inflows and Outflows for the Year”:
The aggregate number of employees shall correspond to the total number of employees
of the firm as of the end of the particular calendar/fiscal year.
For the Exchange Inflows and Outflows, please indicate the applicable currency and
value. This portion shall not be converted to Peso
8. For the tab “Consolidated Performance”:
All items are clearly defined under the Glossary
The Total Sales Portion shall only be filled in as applicable to the firm depending on its
sector
9. For the tab “Compliance for Mass Housing Projects”
This shall be accomplished by registered firms under the Mass Housing Sector by checking
applicable
Profile of Horizontal/Vertical Project refers to the registered housing project
Approach Applied refers to the mode of compliance to the 20% SHR chosen by the firm
Status of Completion refers to the 20% compliance
o Required 20% SHR Compliance refers to the number of SHUs compliance for the
taxable year based on the number of units sold or registered capacity, whichever is
applicable
o Governed by 2011 IPP and below – it shall be based on the registered capacity
o Governed by 2012 IPP onwards – it shall be proportionate to the number of units
sold for the year and ITH being applied for.
10. For the tab “Certification”
This shall be notarized in the hard copy submission.
[Link] copies of the Audited Financial Statements, Income Tax Return, and Universal S1 shall be
labelled as follows:
Audited Financial Statements : AFSyear_Company Name
Income Tax Return : ITRyear_Company Name
Universal S1 : S1year_Company Name C.R. No.