PSICdataTalk to Emerhub
PSIC 2019 · Sub-class
38220

Treatment and disposal of hazardous waste

Open to 100%

This sub-class covers the treatment and disposal of hazardous waste, including various types of harmful materials that pose risks to human health and the environment.

Includes

  • Operation of facilities for treatment of hazardous waste
  • Treatment and disposal of toxic live or dead animals and other contaminated waste
  • Incineration of hazardous waste
  • Disposal of used goods such as refrigerators to eliminate harmful waste
  • Treatment, disposal, and storage of radioactive nuclear waste, including treatment and disposal of transition radioactive waste from hospitals
  • Encapsulation, preparation, and other treatment of nuclear waste for storage

Excludes

  • Incineration of non-hazardous waste 3821
  • Decontamination, clean up of land, water, toxic material abatement 3900
  • Reprocessing of nuclear fuels 2011

Foreign ownership

Open to 100%

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

Compare all company structures

Registration path

  1. 1

    SEC

    Incorporate the entity

  2. 2

    BIR

    Tax registration and books

  3. 3

    LGU

    Barangay clearance and Mayor’s permit

  4. 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

SituationUSDPHP
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

Bold is the figure the law sets; the other column is an approximate conversion at ₱57 to USD 1.

Incentives

This activity may be eligible for BOI/PEZA income-tax holidays and enhanced deductions under the Strategic Investment Priority Plan (SIPP), CREATE MORE.

  • May qualify for Tier I

    Industrial waste treatment

    Legal basis: 2022 Strategic Investment Priority Plan (BOI MC No. 2022-023), Tier I - retained 2020 Investment Priorities Plan activity

Eligibility is activity-specific and confirmed by the BOI. Emerhub can assess your activity and file your incentive application.

Mapped to the 2022 SIPP. A 2026 SIPP is now in force, so confirm current priority status with the BOI before you rely on this.