BIR Library

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

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 6 results: Memorandum Orders on Micro and small business

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 19-2026Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026Jul 23, 2026View
RMO No. 37-2024Policies, Guidelines and Procedures in Classifying Business Taxpayers pursuant to Revenue Regulations No. 8-2024Sep 4, 2024View
RMO No. 23-2021Prescribes the guidelines and procedures on Digital/Online learning in the BIRAug 10, 2021View
RMO No. 3-2019Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act)Jan 15, 2019View
RMO No. 02-2018Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act)Jan 10, 2018View
RMO No. 27-2017Creates Alphanumeric Tax Code (ATC) for Microfinance Non-Government Organizations (NGOs)Oct 4, 2017View