Under existing PEZA rules and regulations, the term "gross income" is defined as "gross sales or gross revenues derived from business activity within the Ecozone, net of sales discounts, sales returns and allowances and minus costs of sales or direct costs but before any deduction is made for administrative expenses or incidental losses during a given taxable period.

PEZA-registered enterprises enjoy the preferential tax rate of 5% on the gross income earned, which shall be in lieu of local and national taxes pursuant to Section 24 of Republic Act No. 7916 and also exempt from the payment of documentary stamp tax on the original issue of stock certificates to its respective stockholders.

Business establishment operating within the ECOZONE, Orient shall, in lieu of paying local and national taxes, be subject to the payment of the preferential tax rate of 5% based on its gross income earned within the ECOZONE which shall be remitted to the national and local government.

No taxes, local and national, shall be imposed on business establishments operating within the Ecozone. In lieu of paying taxes, 5% of the gross income earned by all business and enterprises within the zone shall be paid to the national government.

CSEZ enterprises are taxed similarly to PEZA-registered enterprise under RA 7916 which entities are included in the enumeration in Sec. 2.57.5 of Revenue Regulations No. 2-98, as amended.

PEZA registered developer is exempt from the creditable withholding tax, it should not be withheld of the 5% tax on gross income for its sale of that certain parcel of land

PEZA registered enteprise are subject only to 5% Gross income tax and not liable to local and national taxes

The sale of services to PEZA registered enteprise shall be treated as subject to zero percent (0%) VAT subject to the applicability of the "cross border doctrine"

PEZA registered enterprise it is exempt from the payment of the creditable withholding tax imposed under Revenue Regulations No. 2-98 on income payments.

The sale of locally assembled motor vehicles to Integrated Microelectronics, Inc. and Tosoh Polyvin Corporation is not directly related to the latter's activity as PEZA-registered enterprises, the same could not be covered within the classification of goods or merchandise entitled to certain tax incentives.