REVENUE MEMORANDUM CIRCULAR NO. 52-2004  issued on August 13, 2004 prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which contains the guidelines to implement the registration of Barangay Micro Business Enterprises (BMBEs) and the availment of tax incentives under Republic Act No. 9178 (BMBE Act of 2002).
           The Sworn Affidavit shall 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.