27/08/2026
📢 Good News for Micro Taxpayers!
Have unresolved tax cases, open stop-filer records, or uncollected penalties from past years? The Bureau of Internal Revenue (BIR) has officially introduced a One-Time Tax Abatement Program under Revenue Regulations No. 004-2026 to help small businesses settle outstanding tax obligations at a fraction of the cost.
💡 Highlights of the Program
* Who Qualifies: Micro taxpayers with annual gross sales of less than ₱3,000,000 (for mixed-income earners, this applies to business income).
* Covered Liabilities: Basic tax due and/or penalties up to ₱80,000 per taxable year (covering periods as of December 31, 2025). Includes delinquent accounts, preliminary/final assessments, and stop-filer cases—even for businesses that have already ceased operations.
* One-Time Abatement Fee: A fixed fee of ₱5,000 replaces accumulated surcharges, interest, and compromise penalties upon approval.
📋 How to Avail (Step-by-Step)
* File Application: Submit the official application manually to your designated Revenue District Office (RDO) on a per taxable year basis.
* Pay the Abatement Fee: Pay the ₱5,000 fee using BIR Form No. 0605 within 5 working days of application acceptance.
* Submit Proof of Payment: Turn in your payment receipt to your RDO within 5 working days of payment.
* Receive Certificate: Obtain your Certificate of Availment confirming the closure of the covered case.
⏳ Key Dates to Remember
* Effectivity Date: July 7, 2026.
* Deadline to Avail: December 31, 2026.
Don't miss this opportunity to regularize your BIR records and start fresh! Check out the visual guide above or visit your RDO for complete details.
Read RR No. 004-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%204-2026_Redacted.pdf
Read RMC No. 084-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2084-2026_Redacted.pdf
Read RMO No. 19-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%2019-2026_Redacted.pdf