22/06/2026
📌BIR Revenue Regulations No. 004-2026 (June 18, 2026)
📌Subject: One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers
🗂️Purpose
To allow qualified micro taxpayers to settle delinquent accounts, tax assessments, and open stop-filer cases by applying for the abatement of taxes, surcharges, interest, and penalties.
🗂️Definition of Micro Taxpayer
A taxpayer with gross annual sales below ₱3,000,000.
For mixed-income earners, only business income is counted; compensation income is excluded.
🗂️Cases Covered (existing as of December 31, 2025)
Delinquent accounts
Tax assessments (preliminary or final, disputed or not)
Open stop-filer cases
Cases involving taxpayers who have ceased business operations
🗂️Coverage Limitation
The basic tax and/or penalties must not exceed ₱80,000 per taxable year.
Covered cases include:
Delinquent accounts
Pending administrative protests
Cases pending before DOJ and courts (MTC, RTC, CTA, CA, SC)
Tax collection cases
Pending compromise settlement requests
Pending abatement requests under RR No. 13-2001
Certain criminal violations not yet filed in court
"Due to BIR" accounts recorded in the books
Cases involving penalties only
📌Who May Avail?
Any natural or juridical person classified as a micro taxpayer, including those that have ceased operations.
📌Application Procedure
File an application with the appropriate RDO.
File separately for each taxable year.
Indicate the tax type and basic tax due.
Failure to specify the required information may result in denial.
📌Payment Requirement
Pay ₱5,000 abatement fee using BIR Form 0605.
Payment must be made within 5 working days from filing.
Submit proof of payment within 5 working days from payment.
Failure to submit proof automatically voids the application.
If denied or withdrawn, the ₱5,000 is non-refundable but will be applied against the liability.
📌Period of Availment
Until December 31, 2026, unless extended.
Certificate of Availment
The RDO will issue a certificate within 5 working days after payment verification.
📌💡Easy Memory Aid
3-80-5-2026
₱3 million = Micro taxpayer threshold
₱80,000 = Maximum tax/penalty covered
₱5,000 = Abatement fee
December 31, 2026 = Last day to avail