| Regulations list |
| Annex A – RMO 38-2019 – Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended |
| Annex B – RMO 38-2019 – Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended |
| BIR-RMC-24-2016 – Reiterates the Department of Finance Order No. 149-95 for non-stock non-profit educational institutions |
BIR RMO No. 44-2016 – Amending Revenue Memorandum Order No. 20-2013, as amended (Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified
Non-Stock, Non-Profit Corporations and Associations under Section 30 of the National Internal Revenue Code of 1997, as Amended) |
| BIR RMO No. 38-2019 – Tax Exemption of Non-Stock, Non-Profit Corporations Under Section 30 of the National Internal Revenue Code of 1997, As Amended |
| BIR RR No. 5-2021 – Implementing the New Income Tax Rates on the Regular Income of Corporations, on Certain Passive Income, Including Additional Allowable Deductions form Gross Income of Persons Engaged in Business or Practice of Profession Pursuant to Republic Act No. 11534 or CREATE, Which Further Amended the NIRC of 1997 |
| BIR-RR No. 13-1998 – Implementing Republic Act No. 8424, “An Act Amending the National Internal Revenue Code, as amended” Specifically Section 34 (H) Relative to the Deductibility of Contributions or Gifts Actually Paid or Made to Accredited Donee |
| DSWD MC No. 01-2020 – Policies and Procedures on the Accreditation of Social Welfare and Development (SWD) Programs and Services of SWD Agencies Operating in One Region: Supplemental to MC No. 17 s2018 |
| DSWD MC No. 17-2018 – Revised Guidelines Governing the Registration, Licensing of Social Welfare and Development (SWD) Agencies and Accreditation of SWD Programs and Services |
| EO-0720 – Establishment of a Government-Nongovernment Partnership in the Accreditation of Donee Institutions Relative to the Tax Deductibility of Charitable Contributions Under Section 34(H) |
| NIRC-1997-RA-10963 – National Internal Revenue Code of 1997 As Amended By Republic Act No. 10963 |
| PFRS-SE – Philippine Financial Reporting Standards for Small Entities |
| Republic Act 8424 – National Internal Revenue Code of 1997, as Amended |
| Republic Act 9160 – Anti-Money Laundering Act of 2001 |
| Republic Act 10173 – Data Privacy Act of 2012 |
| Republic Act 11232 – Revised Corporation Code of the Philippines |
| SEC MC No. 8-2006 – Revised Guidelines on Foundations |
| SEC MC No. 06-2009 – Revised Code of Corporate Governance |
| SEC MC No. 15-2016 – Submission of the Sworn Statement and COEP |
| SEC MC No. 05-2018 – Adoption of Philippine Financial Reporting Standards for Small Entities |
| SEC MC No. 14-2019 – Rules and Regulations Governing Crowdfunding |
| SEC MC No. 15-2019 – Amendment of SEC MC No. 17-2018 on the Revision of the General Information Sheet (GIS) to Include Beneficial Ownership Information (*2019 REVISION OF THE GIS*) |
| SEC MC No. 16-2019 – Guidelines on the Number and Qualifications of Incorporators Under the Revised Corporation Code |
| SEC MC No. 25-2019 – Guidelines for the protection of SEC Registered Non-Profit Organizations from Money Laundering and Terrorist Financial Abuse (“2019 NPO Guidelines) |
| SEC MC No. 03-2020 – Notice of Regular Meetings of the Stockholders/Members |
| SEC MC No. 03-2021 – Schedule and Procedure for the Filing of Annual Financial Statements, General Information Sheet and Other Covered Reports |
| SEC MC No. 6-2020 – Guidelines on the Attendance and Participation of Directors, Trustees. Stockholders, Members and Other Persons of Corporations in Regular and Special Meetings through Teleconferencing, Video Conferencing and other Remote or Electronic Means of Communication. |
| SEC SRC Rule 68 – Revised Securities Regulation Code (SRC) Rule 68 |
