I.          DEFINITION 

                        Information and Communication Technology (ICT) Learning Institutions shall refer to the establishment and operation of training institution/center
specializing in developing skills for the information and communication technology sector utilizing state-of-the-art facilities.

II.        COVERAGE UNDER THE YEAR 2001 IPP

                        ICT Learning will fall under the ICT Support Activities of the Information Technology Services.

III.       REGISTRATION UNDER E.O. 226

A.                 QUALIFICATIONS

1.         Any Profit or non-profit degree offering institutions; Vocational/Technical Training Schools; Individuals, Partnership or Corporations Interested to
engage in the establishment and operation of ICT Training Center projects.

2.         To be eligible for pioneer status, the project must comply with all of the following: 

          
a.         The project cost should be at least P100 million or it must utilize new or untried technology.

b.                  The project should have the following qualifications:

Pre-Registration Requirement:

·    The applicant must be endorsed by either the Technical Education and Skills Development Authority (TESDA) or Commission on Higher Education (CHED) or any other appropriate government agencies or endorsed by the recognized industry associations in the field of training.

                                    Post Registration Requirement (prior to availment of incentives)

·   The curriculum must be approved by either the Technical Education and Skills Development Authority (TESDA) or Commission of Higher Education (CHED) or any other appropriate government agencies or endorsed by the recognized industry associations in the field of training.

·   The project to be registered must provide training laboratories utilizing state-of-the-art personal computers (should be the latest model in the market) and with reliable means of connection to the Internet.

·   The ratio of PC to number of students must be 1:1 per class

·   The ratio of trainer to trainees should not be more than 1:16 per class

3.         To be eligible for non-pioneer status, a project should have the  following qualifications:

                                    Pre-Registration Requirement:

·    The applicant must be endorsed by either the Technical Education and Skills Development Authority (TESDA) or Commission on Higher Education (CHED) or any other appropriate government agencies or endorsed by the recognized industry associations in the field of training.

                                    Post Registration Requirement (prior to availment of incentives):

·    The curriculum must be approved by either the Technical Education and Skills Development Authority (TESDA) or Commission on Higher Education (CHED) or any other appropriate government agencies or endorsed by the recognized industry associations in the field of training;

·    The project to be registered must provide training laboratories utilizing state-of-the-art personal computers (should be the latest model in the market) and with reliable means of connection to the internet.

·     The ratio of PC to number of students must be 1:1 per class.

·     The ratio of trainer to trainees should not be more than 1.:16 per class.

                        Note:

                        Registered firms shall be monitored on their compliances with the  aforementioned criteria during project implementation.

·    Projects that fail to comply with the minimum conditions set on investments cost and technical requirements for pioneer status shall be downgraded to non-pioneer status.

·    Projects that fail to comply with the minimum conditions set on technical requirements for non-pioneer status shall be required to refund the incentives availed of.

IV.       ADMINISTRATION OF INCENTIVES

            1.         All registered projects under this program shall be eligible with the following incentives under the E.O. 226

a.  Income Tax Holiday (applicable for new and expanding projects) Art. 39  (a) of the Omnibus investments code of 1987 fully exempts a new registered firm from income taxes levied by the National Government for a period of six (6) years from commercial operation of pioneer enterprises and four (4) years for non-pioneer, with possible extension of two (2) years but not to exceed eight (8) years subject to compliance with the guidelines for the grant of bonus year.

An expanding activity to be eligible to three (3) years income tax holiday

                         b.  Employment of Foreign Nationals under Article 29 (h) of E.O. 226 The provisions of the Revised Joint Circular of the Department of Tourism, Department if Labor and Employment and Bureau of Immigration and Deportation on the Foreign nationals in the functions specified hereto, however, shall be strictly observed.

                         c.   Additional Deduction on Labor Expense

                         d.    Unrestricted use of consigned equipment

              2.         If the registered project is located in less developed area as identified in the Investment Priorities Plan, the firm shall be granted pioneer incentives, i.e., Income Tax Holiday (ITH) for six (6) years.

V.        MONITORING AND SUPERVISION

            In accordance with the provisions of E.O. 226, registered enterprises shall strictly adhere to the general and specific terms and conditions of registration.  Non-compliance shall be subject to fines and penalties in accordance with Rule XXVIII of E.O. 226 Implementing Rules and Regulations.