SB 2362

Senate·20th Congress·Filed Jul 29, 2026

Msme Minimum Corporate Income Tax Exemption

An Act Exempting Micro Small and Medium Enterprises from the Payment of Minimum Corporate Income Tax Amending for the Purpose Section 27(E)(1) of the National Internal Revenue Code of 1997 as Amended

Author · Senator

Mark A. VillarReceipts →

Official sources

Senate record

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SB 1622· Filed Dec 16, 2025
Micro Small and Medium Enterprises (Msmes)
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SB 231· Filed Jul 7, 2025
Reducing the Cost of Business Compliance for Micro, Small and Medium Enterprises (Msmes)
Pending in the committeeSen. Francis "Chiz" G. Escudero
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
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HB 7605· Filed Feb 4, 2026
An Act Promoting Business Competitiveness by Providing Temporary Tax Relief to Single Proprietorships, Cooperatives, Partnerships or Corporations Classified as Micro, Small and Medium Enterprises (Msmes)
Pending with the Committee on WAYS AND MEANS since 2026-02-09Rep. Marie Bernadette G. Escudero
HB 2271· Filed Jul 24, 2025
An Act Promoting Business Growth and Recovery by Reducing the Cost of Business Compliance for Micro, Small and Medium Enterprises (Msmes), Amending for the Purpose the National Internal Revenue Code of 1997, as Amended
Pending with the Committee on WAYS AND MEANS since 2025-07-30Rep. Patrick Michael D. Vargas

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SBN-2362 · Sources: BatasWatch

Msme Minimum Corporate Income Tax Exemption

Author · Senator

Official sources

Related bills · 20th Congress

Related bills · 20th Congress