22/06/2026
๐ข BIR Advisory: One-Time Tax Abatement Program Now Available
The Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 04-2026, providing qualified taxpayers with a one-time opportunity to settle delinquent accounts, tax assessments, and penalties.
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Who May Avail?
โข Micro taxpayers with annual gross sales not exceeding โฑ3,000,000
โข Any natural or juridical person, including those who have already ceased business operations
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What Cases Are Covered?
โข Delinquent accounts, tax assessments (whether preliminary or final), and open stop-filer cases existing as of December 31, 2025
โข Cases where the delinquent or assessed basic tax and/or penalties do not exceed โฑ80,000 per taxable year
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How to Apply
1. File a manual application for abatement with the Revenue District Office (RDO) having jurisdiction over the taxpayer.
2. Indicate the applicable tax type(s) and basic amount due for each taxable year.
3. Pay the abatement fee of โฑ5,000 using BIR Form No. 0605 within five (5) working days from filing the application.
4. Submit proof of payment to the RDO within five (5) working days from payment to secure the Certificate of Availment.
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Deadline to Avail
Qualified taxpayers may avail of the program until December 31, 2026.
โ ๏ธ Important Reminders
โข Any tax payments made before the issuance of RR No. 04-2026 are non-refundable.
โข The โฑ5,000 abatement fee is non-refundable, even if the application is denied or withdrawn.
This program provides eligible taxpayers an opportunity to clean up outstanding tax liabilities and resolve pending tax issues with the BIR.
Source: BIR website