HB 1736

House·20th Congress·Filed Jul 10, 2025

An Act Granting Economic Relief to Micro and Small Enterprises, Amending for the Purpose Section 27 of the National Internal Revenue Code of 1997, as Amended

In plain language

The bill would let small businesses that earn up to ₱400,000 a year skip corporate income tax and also be free from the minimum corporate tax, aiming to give them more cash to grow.

TaxationBusiness, Trade and Industry

Automated summary by BatasWatch. It may miss nuance — read the bill text before citing it.

Author · Representative

Ryan Recto
RepresentativeBatangas, 6th District
Receipts →

Official sources

Similar in what they’d do, filed by any lawmaker.

SB 1622· Filed Dec 16, 2025
Micro Small and Medium Enterprises (Msmes)
Pending in the committeeSen. Jv Ejercito
HB 11447· Filed Sep 23, 2026
An Act Exempting Micro and Small Enterprises from the Imposition of Minimum Corporate Income Tax, Amending for the Purpose Section 27 of the National Internal Revenue Code of 1997, as Amended
Pending with the Committee on WAYS AND MEANS since 2026-09-24Rep. Cheeno Miguel D. Almario
HB 4756· Filed Sep 23, 2025
An Act Providing for Simplified Registration, Filing of Returns and Payment of Income and Percentage Taxes, and Providing for Tax Relief for Micro-Enterprises, Amending for the Purpose Sections 74, 128 and 236 of the National Internal Revenue Code, as Amended
Pending with the Committee on WAYS AND MEANS since 2025-09-25Rep. Jesus "Bong" C. Suntay
HB 1480· Filed Jul 7, 2025
An Ac? Providing Benefits and Incentives to Overseas Filipino Workers Investing in Business in the Philippines
Pending with the Committee on OVERSEAS WORKERS AFFAIRS since 2025-07-30Rep. Crispin Diego D. Remulla
HB 4442· Filed Sep 8, 2025
An Act Providing Enhanced Incentives and Subsidies for Micro, Small, and Medium Enterprises (Msmes) with Less Than One Hundred (100) Employees, and for Other Purposes
Pending with the Committee on MICRO, SMALL AND MEDIUM ENTERPRISE DEVELOPMENT since 2025-09-10Rep. Bienvenido Jr. M. Abante

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HB01736 · Sources: BetterGov Open Congress, BatasWatch

An Act Granting Economic Relief to Micro and Small Enterprises, Amending for the Purpose Section 27 of the National Internal Revenue Code of 1997, as Amended

In plain language

Author · Representative

Official sources

Related bills · 20th Congress

Related bills · 20th Congress