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REVENUE REGULATIONS NO. 4-2026 issued on June 22, 2026 prescribes the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers.

The abatement under these Regulations shall apply to:

a. All delinquent accounts as of December 31, 2025;
b. Assessments, whether preliminary or final, disputed or not, as of December 31, 2025; and
c. All open stop-filer cases as of December 31, 2025, including those of Micro Taxpayers who have ceased business operations.

The following cases of Micro Taxpayers with delinquent or assessed basic tax or penalties of not more than Eighty Thousand Pesos (₱ 80,000.00) may be applied for abatement:

a. Delinquent Accounts;
b. Cases with administrative protest pending in the Regional Office, Revenue District Office, Legal Service thru Appellate Division, Collection Service, Enforcement Service and other Offices in the National Office;
c. Tax cases being disputed before the Department of Justice and the courts, i.e., the Municipal Trial Courts (MTC), Regional Trial Courts (RTC), Court of Tax Appeals (CTA), Court of Appeals (CA), and the Supreme Court (SC), including decided cases which are not yet final and executory;
d. Tax Collection Cases filed with the Courts;
e. Cases with pending request for Compromise Settlement which are under evaluation by the Technical Working Group (TWG)-National Evaluation Board (NEB), TWG-Regional Evaluation Board (REB), NEB and REB;
f. Cases with pending request for abatement under Revenue Regulations (RR) No. 13-2001 for evaluation by the Commissioner of Internal Revenue or his authorized representative;
g. Criminal violations, except those already filed in Court, such as those under the Run After Tax Evaders (RATE) Program of the Bureau, and other tax fraud cases, unless allowed to avail by the Commissioner or his duly authorized representative on meritorious grounds;
h. “Accounts Payable or Due to BIR” accounts duly recorded or acknowledged by the taxpayers in their books of accounts; and
i. No basic tax due but the threshold amount involves penalties due.

The ₱ 80,000.00 threshold shall refer to the total basic tax liabilities and/or penalties arising from violations of the NIRC of 1997, as amended, covering all of the above-mentioned cases for a taxable year.

Any person/taxpayer, natural or juridical, or its duly authorized representative, who is classified as a Micro Taxpayers, may avail of this abatement to settle any delinquent accounts or assessments, whether preliminary or final, disputed or not, and open stopfiler cases, including those of Micro Taxpayers who have ceased business operations. Any payments made by Micro Taxpayers on cases covered under Section 4 of these Regulations prior to its effectivity shall not be refundable.

Micro Taxpayers who wish to avail of the abatement under these Regulations shall manually file an application for abatement, on a per taxable year basis, using the BIR 2 One-Time Abatement for Micro Taxpayers Application Form, with the Revenue District Office (RDO) having jurisdiction over the taxpayer.

The taxpayer shall specify the tax types and basic amount due, excluding interest, for each case covered under Section 4 of these Regulations in the application for abatement. Failure to specify the tax types and basic amount due in any covered case shall result to the denial of the application for abatement.

Upon acceptance of the application to avail of the abatement, the applicant shall pay the amount of Five Thousand Pesos (₱ 5,000.00) using BIR Form No. 0605, either electronically or manually, in accordance with RR No. 4-2024 as further clarified by Revenue Memorandum Circular No. 87-2024.

The ₱ 5,000.00 abatement fee shall be paid within five (5) working days from the filing of the application. The applicant shall submit the proof of payment to the RDO within five (5) working days from the date of payment. In case of withdrawal of the application or denial thereof, the ₱ 5,000.00 abatement fee shall not be refundable but shall be applied as partial payment to the taxes or penalties sought to be abated.

Failure to submit the proof of payment within the required period automatically voids the application, without prejudice to re-filing the same within the availment period.

Qualified taxpayers can avail of the benefits under these Regulations until December 31, 2026, unless extended by the Secretary of Finance upon recommendation of the Commissioner of Internal Revenue.

A Certificate of Availment shall be issued by the concerned RDO within five (5) working days from receipt and verification of the proof of payment. Such Certificate shall serve as proof of the taxpayer’s availment of abatement under these Regulations, compliance with the requirements, and the closure of the case which is the subject of the approved application.