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RMC No. 52-2004: Prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which contains the guidelines to implement the registration of Barangay Micro Business Enterprises (BMBE) and the availment of tax incentives under the BMBE Act of 2002

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Summary

RMC No. 52-2004 prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, the guidelines for registering Barangay Micro Business Enterprises (BMBEs) and availing of tax incentives under Republic Act No. 9178.

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Key points

  1. Who executes the affidavit. The sole proprietor or the President of the enterprise, as the case may be, executes the Sworn Affidavit.
  2. What it states. It states that the applicant-enterprise is barangay based and micro business in nature and scope.

Who is affected

  • Sole proprietors and presidents of applicant BMBEs

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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