The Philippines Bureau of Internal Revenue opened a one-time tax abatement program for micro taxpayers on 26 June 2026 under Revenue Regulations No. 4-2026, issued on 22 June 2026, allowing qualified applicants to resolve delinquent accounts, assessments, and stop-filer cases until 31 December 2026.
Philippines Bureau of Internal Revenue (BIR) has opened a one-time tax abatement program for micro taxpayers on 26 June 2026, offering micro businesses and stop-filers an opportunity to resolve outstanding tax liabilities, clean up their records, and start with a clean slate.
Through Revenue Regulations No. 4-2026 issued on 22 June 2026, the BIR prescribes the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for qualified micro taxpayers with delinquent accounts, assessments, and open stop-filer cases. Qualified applicants may avail of the program until 31 December 2026.
The program covers micro taxpayers whose gross sales for the year do not exceed PHP 3,000,000 and whose covered total basic tax liabilities and/or penalties do not exceed PHP 80,000 for a taxable year. Eligible cases include delinquent accounts and assessments, whether preliminary or final and whether disputed or not, as well as open stop-filer cases, including those involving taxpayers who have already ceased business operations. Covered liabilities must pertain to cases existing as of 31 December 2025.
The Revenue Regulations complement the earlier-issued Revenue Memorandum Circular No. 47-2026, which prescribed simplified and streamlined guidelines and procedures for the closure and cancellation of business registration with the BIR, under which tax clearances may be issued in as fast as three days for qualified cases.
Under the regulations, qualified taxpayers must file an application for abatement with the Revenue District Office having jurisdiction over them and pay a one-time abatement fee of PHP 5,000 for each approved application.
Upon compliance with the requirements, the concerned Revenue District Office shall issue a Certificate of Availment evidencing that the taxpayer availed of the program and that the covered case has been closed.
By helping taxpayers regularise their records, resolve dormant cases, and close lingering obligations, the Bureau aims to strengthen voluntary compliance and maintain cleaner, more accurate taxpayer records.
