Bldg. 662 Subic Bay Free Port Zone, Subic Zambales, Philippines
Area of Jurisdiction
Comprised of the City of Olongapo and the Municipality of Subic, Province of Zambales, the lands occupied by the Subic Bay Naval Base and its contiguous extensions, embraced, covered, and defined by the 1947 Philippine U.S. Military Base Agreement, whose metes and bounds shall be delineated in a Proclamation to be issued by the President of the Republic of the Philippines, (or any portion of the foregoing designated by the Subic Bay Metropolitan Authority as an area to which duty and tax-free benefits are limited pending the establishment of a secure perimeter around the entire Zone.) Secured Area - refers to the presently fenced-in former Subic Naval Base which shall be the only completely tax and duty-free area in the Zone and within which there shall be a free and unimpeded flow of goods and merchandise from one registered enterprise to another or to residents and along the boundaries of the area shall be set up a Customs checkpoint through which goods authorized to leave or enter the Secured Area for some destination inside or outside the Zone must pass. The boundaries of the secured area may be readjusted from time to time jointly by the SBMA and the Department of Finance as the requirements of the business in the Zone may demand or permit.
Official tax collection agency in the Philippines
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