Finishing of textiles
This sub-class involves various processes related to the finishing of textiles, including treatments and enhancements applied to textile fibers, yarns, fabrics, and articles such as clothing.
Includes
- Bleaching and dyeing of textile fibers, yarns, fabrics, and textile articles, including wearing apparel
- Dressing, drying, steaming, shrinking, mending, Sanforizing, and mercerizing of textiles and textile articles, including wearing apparel
- Bleaching of jeans
- Pleating and similar work on textiles
- Waterproofing, coating, rubberizing, or impregnating purchased garments
- Silk screen-printing on textiles and wearing apparel
Excludes
- Manufacture of textile fabric impregnated, coated, covered or laminated with rubber, where the rubber is the chief constituent 2219
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.