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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 42 results: Memorandum Circulars on Micro and small business

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 84-2026Clarifying certain provisions of Revenue Regulations No. 004-2026, prescribing the guidelines and procedures for the availment of the one-time abatement of taxes and/or penalties for micro taxpayersJul 23, 2026View
RMC No. 68-2025Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Jul 4, 2025View
RMC No. 39-2025Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsApr 24, 2025View
RMC No. 34-2025Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2024Apr 8, 2025View
RMC No. 23-2025Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsMar 27, 2025View
RMC No. 120-2024Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsNov 5, 2024View
RMC No. 118-2024Circularizing the updated list of accredited Microfinance Non-Government OrganizationsOct 21, 2024View
RMC No. 113-2024Announcing the availability of update of taxpayer classification, and resumption of business registration and other registration-related transactions in the Online Registration and Update SystemOct 15, 2024View
RMC No. 108-2024Clarifying the taxability of Microinsurance Mutual Benefit Associations in respect to income received by themSep 18, 2024View
RMC No. 76-2024Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsJul 3, 2024View
RMC No. 62-2024Availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update SystemMay 16, 2024View
RMC No. 54-2024Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS)Apr 15, 2024View
RMC No. 3-2024Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President Ferdinand R. Marcos Jr.Jan 10, 2024View
RMC No. 118-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Nov 6, 2023View
RMC No. 104-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Oct 6, 2023View
RMC No. 26-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023Feb 27, 2023View
RMC No. 159-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of December 2022Dec 27, 2022View
RMC No. 151-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of November 2022Dec 7, 2022View
RMC No. 144-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022Nov 9, 2022View
RMC No. 74-2022Circularizes the Updated List of Accredited Microfinance NGOs as of May 2022May 24, 2022View
RMC No. 69-2022Circularizes the “Updated List of Accredited Microfinance NGOs” as of April 4, 2022May 16, 2022View
RMC No. 50-2022Circularizes the Updated List of Accredited Microfinance Non-Government OrganizationsApr 20, 2022View
RMC No. 106-2021Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Oct 13, 2021View
RMC No. 31-2021Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Mar 2, 2021View
RMC No. 85-2020Circularizes Republic Act No. 11321, entitled "An Act Instituting the Farmers and Fisherfolf Enterprise Development Program of the Department of Agriculture"Aug 27, 2020View