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)
Showing 60 results: BIR issuances on Micro and small business
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 02-2018 | Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act) | Jan 10, 2018 | View |
| RMC No. 93-2017 | Circularizes the letter issued by the Microfinance NGO Regulatory Council in relation to the implementation of RR No. 3-2017 re: tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Nov 7, 2017 | View |
| RMO No. 27-2017 | Creates Alphanumeric Tax Code (ATC) for Microfinance Non-Government Organizations (NGOs) | Oct 4, 2017 | View |
| RMC No. 31-2017 | Circularizes the Advisory issued by the Microfinance NGO Regulatory Council regarding the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Apr 12, 2017 | View |
| RR No. 3-2017 | Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Feb 24, 2017 | View |
| RMC No. 124-2016 | Circularizes the implementing Rules and Regulations of Republic Act No. 10693 otherwise known as the "Microfinance NGOs Act" | Dec 1, 2016 | View |
| RMC No. 61-2008 | Encourages participation to the celebration of the 19th National Statistics Month in October 2008 | Aug 29, 2008 | View |
| RR No. 14-2007 | Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives | Dec 12, 2007 | View |
| RMC No. 52-2004 | 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 (BMBE) and the availment of tax incentives under the BMBE Act of 2002 | Aug 13, 2004 | View |
| RMC No. 40-2004 | Circularizes the full text of DOF Order No. 17-04 prescribing the guidelines to implement the registration of Barangay Micro Business Enterprises and the availment of tax incentives under R.A. No. 9178. | Jul 1, 2004 | View |
