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Provisions: The amount of the BIRT Business Tax Exemption is: Tax Year 2014: First $50,000 in taxable gross Tax Year 2018: 6.30%. Tax Year 2019: 6.25%. Commission Implementing Regulation (EU) 2018/688 of 23 March 2018 amending reporting templates and reporting instructions (Text with EEA relevance. ).No software installation. The Business Income & Receipts Tax (BIRT) is based on both gross receipts and net income. PA BIRT-EZ 2018, 4.0 Satisfied This is to amend Section 103 of the BIRT Regulations to update the nexus 21, 2018, that businesses' economic and virtual connections to the taxing