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Incentives for small businesses.
(From Philippine Daily Inquirer)
Byline: Eleanor M. Montenegro, SGV & Co.
CONGRESS recently passed a law that grants income tax exemptions and other benefits to qualified barangay-based businesses.
Dubbed the "Barangay Micro Business Enterprises ("BMBE") Act of 2002" [Republic Act No. 9178] (the, "Act"), the objective of the law is to encourage the formation and growth of BMBEs, which the law-making body recognizes as "seedbeds of Filipino entrepreneurial talents", alternative sources of employment and viable channels for income generation.
Incentives and benefits
BMBEs are given the following incentives and benefits under the Act:
* Exemption from tax on income arising from the operation of the registered barangay micro business;
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