19/08/2026
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The BIR rules provide for applications for abatement of penalties and interest, generally filed with the appropriate BIR office/RDO depending on the case.
π BIR ABATEMENT PROGRAM: STEP-BY-STEP GUIDE
May penalties and interest ka sa BIR? Maaari kang mag-apply for Abatement of Penalties and Interest, subject to the applicable BIR rules and approval.
Hereβs a simple guide:
STEP 1 β CHECK YOUR TAX LIABILITY
βοΈ Identify the unpaid tax returns or tax assessment.
βοΈ Determine the basic tax, surcharge, interest, and compromise penalty.
βοΈ Secure copies of the relevant BIR notices, returns, and payment records.
STEP 2 β DETERMINE IF YOU HAVE VALID GROUNDS
Prepare a clear explanation of why the penalties and/or interest should be abated. Your reason should be supported by documents.
STEP 3 β PREPARE THE APPLICATION
Prepare the appropriate Application for Abatement of Penalties and Interest and a Letter Request explaining your circumstances and the relief being requested.
For assessment cases, BIR rules have required the application and supporting assessment documents to be submitted to the appropriate office.
STEP 4 β PREPARE SUPPORTING DOCUMENTS
Depending on your case, these may include:
π BIR notices/assessment
π Filed tax returns
π Proof of payment
π Computation of tax liabilities
π Letter request
π Other documents supporting your reason for requesting abatement
STEP 5 β FILE WITH THE PROPER BIR OFFICE/RDO
Submit the complete application to the BIR office having jurisdiction over your case. The proper filing office may depend on whether it is an RDO, regional, large taxpayer, collection, or other case.
STEP 6 β PAY THE AMOUNT REQUIRED BY BIR
If payment is required as part of the application/offer, make sure the payment is properly documented. BIR procedures recognize validated payment forms and proof of payment as part of processing certain abatement cases.
STEP 7 β WAIT FOR BIR EVALUATION AND DECISION
The application will be reviewed by the appropriate BIR office/authorized officials. Filing an application does not automatically mean that the penalties will be cancelled.
STEP 8 β KEEP YOUR APPROVAL AND PAYMENT DOCUMENTS
Once approved, keep the BIR approval, payment receipts, and other documents for your records.
π‘ IMPORTANT: Abatement is not simply a request to βremove penalties.β Your application should have a proper basis, complete documents, and a clear explanation.
π Need help with your BIR Abatement Application?
We can assist with the preparation of the letter request, computation, supporting documents, and filing process.
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