This covers the manufacture of modular housing components preferably using indigenous materials. These include roof/ framing systems, wall/partition systems, flooring systems, door/ window systems, and finishing/ ceiling systems.

The firm shall sell at least 50% of total annual production to mass housing projects.

This covers business/ knowledge processing. This also covers non-voice business processing operations, creative and knowledge-based services such as but not limited to software development, animation, engineering, and architectural design, product design, game and applications development and software development. Non-voice business process operations include the undertaking of outsourced services such as administrative and business services, transcription services, engineering and architectural services. Creative/Knowledge-based services does not include tarpaulin printing, billboard printing, and/or other types of printing on different kinds of media.

This covers the development and operation of passenger/ intermodal terminals, including passenger terminals that will integrate public utility vehicles operating within the City, with the following qualifications:

i. Must cater to shipping lines and/or different land transportation systems (rail system, buses, taxis, etc.)
ii. Must have new facilities with parking, comfort rooms, ticketing and reservation office, sufficient passenger waiting area and provide shuttle service, whenever applicable; and
iii. Must have a system of ingress and egress to prevent traffic build up/obstruction of thoroughfares on a 24-hour basis as certified by the Traffic Enforcement Agency of Mandaue (TEAM) Board.

This covers the projects involving the establishment of charging stations for electric vehicles. The charging stations could refer to a ‘service station’ designed to simultaneously fast charge multiple vehicles similar to gasoline/diesel station or a network of at least 5 charging stands, the application of which must be duly endorsed by the appropriate agency of government whenever applicable.

This covers establishments solely devoted to research and development such as research/testing laboratories (e.g. for pharmaceuticals, electronics, construction, etc.) This also covers the establishment and operation of facilities for the conduct of clinical trials (e.g. Clinical Research Organization or CRO). The CRO must submit a copy of Permit for Clinical Investigational Use to the City by the Food and Drugs Administration before the conduct of each clinical trial.
Applicants must submit the appropriate endorsement by any national agency of government such as the DOST.

This covers the establishment of entrepreneurial, technology, business incubation centers, common service facilities, and manufacturing, service and agribusiness entities including those locating in the premises of Commission on Higher Education accredited universities and colleges and with special arrangement with the university and/or college to develop competencies in entrepreneurship, and research and development.

This covers projects on the manufacture/ assembly of Alternative Fuel Vehicle (AFV) and Electric Vehicles (EV) (excluding 2-stroke motorcycles), which include the following:

i. Hybrid vehicles or those vehicles that run on electric batteries and gasoline/diesel/other fuels
ii. Electric-fuel vehicles or those that run solely on electric power
iii. Flexible-fuel vehicles or those that run on gasoline/diesel in combination with alternative fuel limited to:

a. Bioethanol vehicles that run on gasoline and a minimum ethanol content/ blend of at least 20%
b. Biodiesel vehicles that run on diesel and a minimum biodiesel blend/content of at least 5%
c. Compressed Natural Gas Vehicles or vehicles that run on Compressed Natural Gas
d. Other vehicles powered by LPG, fuel cell and other alternative fuels; and
e. Manufacture of AFV and EV components either as original equipment manufacturer (OEM) or after-market products, including the manufacture of electric motors, batteries other than lead acid batteries, controller assembly and battery charger for electric vehicles.

This covers the establishments of wastewater treatment facilities and sewage collection integrated with treatment facilities and sewage collection integrated with treatment facilities and the adoption of water pollution control technology, cleaner production and waste minimization undertaken through BOT or non-BOT schemes.

Activities such as 5S and Good Housekeeping are not qualified for registration under the CPAL.

Wastewater treatment facilities and sewage collection integrated with treatment facilities maybe entitled to ITH. Projects adopting water pollution control technology, cleaner production and waste minimization are entitled to the local tax holiday but only to the extent of their capital equipment.

Applications under this provision shall be endorsed by the DENR, DOST, and other pertinent agencies.

This covers the development of renewable energy facilities, including hybrid systems.

This also covers manufacturers, fabricators, and suppliers of locally produced renewable energy (RE) equipment and components.

Sales of power generation projects with feed-in-tariffs (FIT) shall not be entitled to local tax holiday.

Applicants for registration under this provision must submit DOE Certifications (Certificate of Registration, Accreditation and/or DOE Endorsement, whichever is applicable).

This covers the production/ manufacture of export products and with export requirement of at least 50% of its output, if Filipino owned, or at least 70% if foreign owned.

Export products include electronics, garments and textiles, footwear, and leather goods, furniture, jewelry, marine and aquaculture, mineral products and others.

Projects that may fall within the concept of strategic initiatives and which may substantially, positively, and directly affect the measures of the city strategy, and which strategy, initiatives, and measures are duly approved by the Performance Governance System Core Team and the Sangguniang Panglungsod. This however, does not include contractors, suppliers, and/or consultants of the Government undertaking the various components of the said and/or of the entire strategic initiative.