Implementing Rules and Regulations of the Microfinance Nongovernmental Organizations Act (Philippines)

The Implementing Rules and Regulations (IRR) established the Microfinance Non-government Organization (NGO) Regulatory Council which is responsible for the accreditation and monitoring of Microfinance NGOs, among others. Microfinance NGOs are required to obtain accreditation from the Council to avail of the fiscal incentives under the Microfinance NGO Act. 

The IRR provide how Microfinance NGOs shall be organized and the requirements for its accreditation. They likewise list the microfinance programs and services which the Microfinance NGOs are required to provide, as well as its preferential tax treatment.