Manufacture of soft drinks except drinks flavored with fruit juices, syrups or other materials
Manufacture of soft drinks except drinks flavored with fruit juices, syrups or other materials.
Excludes
- Production of fruit and vegetable juice (class 1104 exclusion) 1030
- Manufacture of milk-based drinks (class 1104 exclusion) 1059
- Manufacture of coffee, tea and mate products (class 1104 exclusion) 1079
- Manufacture of alcohol-based drinks (class 1104 exclusion)
- Manufacture of non-alcoholic wine (class 1104 exclusion) 1102
- Manufacture of non-alcoholic beer (class 1104 exclusion) 1103
- Merely bottling and labeling (if performed as part of wholesale and if performed on a fee or contract basis) (class 1104 exclusion) 4630
Foreign ownership
This activity is not on the 12th Foreign Investment Negative List. A foreign investor may hold up to 100%, subject to the minimum-capital rules below.
Recommended route
Foreign-owned corporation
Up to 100% foreign equity (SEC)
One Person Corporation
A single foreign owner
Branch office
Extension of a foreign parent
Entity types
Which structure fits depends on your goal. Rows that suit this activity are highlighted. Open a row for the full detail.
| Structure | 100% foreign | Sell locally | No PH partner | No capital floor | No entity | Min. capital |
|---|---|---|---|---|---|---|
| Domestic corporationFits | ✓ | ✓ | ✓ | ✕ | ✕ | USD 200k |
| One Person CorporationFits | ✓ | ✓ | ✓ | ✕ | ✕ | USD 200k |
| Branch officeFits | ✓ | ✓ | ✓ | ✕ | ✕ | USD 200k |
| Representative officeFits | ✓ | ✕ | ✓ | ✕ | ✕ | USD 30k |
| Local corporation, minority foreign | ✕ | ✓ | ✕ | ✓ | ✕ | Lower / none |
| Employer of RecordFits | – | ✕ | ✓ | ✓ | ✓ | None |
| Product holdingFits | – | ✓ | ✓ | ✓ | ✓ | None |
Registration path
- 1
SEC
Incorporate the entity
- 2
BIR
Tax registration and books
- 3
LGU
Barangay clearance and Mayor’s permit
- 4
Regulator
Sector license, if the activity needs one
Emerhub files each step with the government; you provide the documents and information.
Minimum paid-up capital
| Situation | USD | PHP |
|---|---|---|
| Domestic-market enterprise (>40% foreign)Paid-up capital for foreign equity above 40% serving the local market. Legal basis: FIA (RA 7042 as amended). | $200,000 | ≈ ₱11.4M |
| Reduced thresholdAt least 50 direct employees, or advanced technology. Legal basis: FIA (RA 7042 as amended). | $100,000 | ≈ ₱5.7M |
| Export enterpriseExports at least 60% of output. Legal basis: Corporation Code (RA 11232). | ≈ $88 | ₱5,000 |
| Retail trade enterpriseMinimum paid-up capital for foreign retail. Legal basis: RA 11595. | ≈ $439k | ₱25,000,000 |
Bold is the figure the law sets; the other column is an approximate conversion at ₱57 to USD 1.
Licenses & product holding
Alongside SEC incorporation, this activity needs the following regulatory license or product registration before it can legally operate in the Philippines.
- FDA - product & establishment license
FDA License to Operate (LTO) + Certificate of Product Registration (CPR) - Beverages
Manufacturing beverages requires an FDA License to Operate (LTO) plus a Certificate of Product Registration (CPR) per product, under the Food Safety Act of 2013 (RA 10611) and the FDA Act of 2009 (RA 9711). Alcoholic beverages additionally require a BIR permit and excise-tax registration.
Emerhub can hold this registration for you.