Prescribing the Format of Sworn Affidavit (Annex A) of Department Order No. 17-04

July 20, 2004 REVENUE MEMORANDUM CIRCULAR NO. 52-04 SUBJECT : Prescribing the Format of 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" 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 may be, 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 a publicity as possible. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue ANNEX A REPUBLIC OF THE PHILIPPINES) ___________________________)S.S. AFFIDAVIT I, ________________________________________, ___(nationality)___ , of legal age, with address at ________________________________________________ after having been sworn in accordance with law hereby depose and state: 1. I am the ___(sole proprietor/president)___ is ___(business name/corporate name), ___ which is duly registered with the ___(appropriate government agency)__ as being involved in the ___(nature of business)__. 2. I hereby certify that __(business name/corporate name)___ is "barangay-based" and "micro-business" in nature and scope due to the following reasons: a. ___(business name/corporate name)__ is "barangay-based" because ___(cite reasons why business is barangay-based e.g. (i) the majority of the employees are residents of the municipality where the principal place of business is located; or (ii) the principal business activity consists in the application/use of a particular skill peculiar to the locality or of raw materials predominantly sourced from the area; or (iii) the business operations are confined within the territorial jurisdiction of the municipality or local government unit where the principal place of business is located)___; and b. ___(business name/corporate name)___ is "micro business" in nature and scope because its principal business activity is primarily for ___(livelihood or as a priority area for development or government assistance as determined by the SMED Council of DTI)__; it is not a branch, subsidiary, division or office of a large scale enterprise; and its policies and business modus operandi are not determined by a large scale enterprise or by persons who are not owners or employees of a large scale enterprise. 3. I am executing this affidavit to attest to the truth of the foregoing and for whatever legal purposes it may serve. FURTHER AFFIANT SAYETH NAUGHT SUBSCRIBED AND SWORN to before me this ____ day of ___________, 200__, affiant exhibiting to me his/her Community Tax Certificate No. ________ issued at ______________ on _________________________. ________________________ Notary Public Doc No. ________; Page No. ________; Book no. ________; Series of 200__.