37
Republic of the Philippines
Department of Finance
BUREAU OF INTERNAL REVENUE
Quezon City
July 20, 2004
REVENUE MEMORANDUM CIRCULAR NO. 52- 2004
SUBJECT : Prescribing the Format of the Sworn Affidavit (Annex A)
of the Department Order No. 17-04 GUIDELINES TO
IMPLEMENT THE REGISTRATION OF BARANGAY MICRO
BUSINESS ENTERPRISES AND THE AVAILMENT OF TAX
INCENTIVES UNDER R.A. 9178, OTHERWISE KNOWN AS
THE "BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs)
ACT OF 2002"
TO : All Internal Revenue Officers, Employees and Others Concerned
For the information and guidance of all internal revenue officers, employees
and others concerned, attached is the Sworn Affidavit (Annex A) of Department
Order No. 17-04 GUIDELINES TO IMPLEMENT THE REGISTRATION OF
BARANGAY MICRO BUSINESS ENTERPRISES AND THE AVAILMENT OF
TAX INCENTIVES UNDER R.A. 9178, OTHERWISE KNOWN AS THE
"BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs) ACT OF 2002". It
is referred to in Rule 2, Sec. 3(a) (5) as the form of the sworn affidavit to be
executed by the sole proprietor or the President of the enterprise, as the case
maybe that the applicant-enterprise is barangay- based and micro business in
nature and scope.
All revenue officials and employees are enjoined to give this circular as
wide as publicity as possible.
(Sgd.) GUILLERMO L. PARAYNO
Commissioner of Internal Revenue
Summary :
9178, OTHERWISE KNOWN AS THE "BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs) ACT OF 2002" TO : All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, attached is the Sworn Affidavit (Annex A) of Department Order No.
Tags :
reenue,barangay,business,micro,internal,enterprises,sworn,affidait,employees,department,all,order,guidelines