January 29, 2010
BIR RULING [DA-(OSL-001) 019-10]
RA 9178; DA-442-2006
Erlinda L. Balauag
Poblacion Occidental
Consolacion, Cebu
Madam :
This refers to your undated letter requesting for exemption from the payment of income tax pursuant to the provisions of Republic Act No. 9178.
It is represented that pursuant to Republic Act No. 9178, otherwise known as "An Act to Promote the Establishment of Barangay Micro Business Enterprise, Providing Incentives and Benefits Therefor, and for other Purposes," Talitha Purified Drinking Water Refilling Station was awarded the Certificate of Authority for Barangay Micro Business Enterprise last February 27, 2008 entitling Talitha Purified Drinking Water Refilling Station to all benefits and incentives subject to the terms and conditions set forth in the said law, which will expire on February 27, 2010.
In reply, please be informed that Sections 3 (a) and 7 of R.A. 9178 provides, viz.:
"SEC. 3. Definition of Terms. — As used in the Act, the following terms shall mean:
(a) "Barangay Micro Business Enterprise," hereinafter referred to as BMBE, refers to any business entity or enterprise engaged in the production, processing or manufacturing of...
