RSS Accounting, Auditing and Consulting Services

30/07/2026

𝗕𝗜𝗥 𝗜𝗦𝗦𝗨𝗘𝗦 𝗖𝗟𝗔𝗥𝗜𝗙𝗜𝗖𝗔𝗧𝗜𝗢𝗡𝗦 𝗢𝗡 𝗢𝗡𝗘-𝗧𝗜𝗠𝗘 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 84-2026, providing clarifications on the implementation of Revenue Regulations (RR) No. 4-2026, which prescribes the guidelines and procedures for the availment of the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers.

The Circular adopts a Question-and-Answer format to address common concerns regarding taxpayer qualification, documentary requirements, filing procedures, payment of the one-time abatement fee, covered tax liabilities and penalties, application timelines, and other implementation issues. It also provides illustrative examples to guide taxpayers in determining their eligibility under the program.

Among the clarifications, the Circular explains that taxpayers may verify their classification as a Micro Taxpayer through the BIR Online Registration and Update System (ORUS) or by coordinating with their respective Revenue District Offices. It likewise clarifies that only qualified cases existing as of December 31, 2025, and meeting the requirements under RR No. 4-2026, are covered by the program.

The Circular further explains the treatment of pending compromise and abatement applications, one-time transactions, open case penalties, multiple taxable years, partial payments, and other situations that may arise in the implementation of the One-Time Abatement Program. It also outlines the grounds for denial of applications and clarifies the significance of the Certificate of Availment issued to qualified applicants.

Taxpayers are encouraged to read RMC No. 84-2026 to better understand the requirements and procedures for availing of the One-Time Abatement Program for Micro Taxpayers.

Read the full Revenue Memorandum Circular here: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2084-2026_Redacted.pdf?fbclid=IwY2xjawTQWyJwZG9mAWV4dG4DYWVtAjEwAGJyaWQRMVFkSjZPM0ZhdG5JRmZUQUNzcnRjBmFwcF9pZBAyMjIwMzkxNzg4MjAwODkyAAEe17gKGXp2IsePoanRJjj4yAOiYqz_dCFe3EOTuNT2u040a2z8BntvDAwt0hA_aem_GATcFj98ZTulvKNB4xCrBQ

24/07/2026

25/06/2026

Join us this July 2, 2026 at 8:00 AM, live via Zoom and Facebook Live for a FREE webinar to learn about the Business Registration for Micro and Small Taxpayers.

Scan the QR Code or click this link to pre-register:
https://tinyurl.com/fx6p3h37

22/06/2026

𝗣𝗥𝗘𝗦𝗦 𝗥𝗘𝗟𝗘𝗔𝗦𝗘
𝗕𝗜𝗥 𝗢𝗣𝗘𝗡𝗦 𝗢𝗡𝗘-𝗧𝗜𝗠𝗘 𝗧𝗔𝗫 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦, 𝗢𝗙𝗙𝗘𝗥𝗦 𝗙𝗥𝗘𝗦𝗛 𝗦𝗧𝗔𝗥𝗧 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦𝗘𝗦 𝗔𝗡𝗗 𝗦𝗧𝗢𝗣-𝗙𝗜𝗟𝗘𝗥𝗦

The Bureau of Internal Revenue (BIR) has opened a one-time tax abatement program for micro taxpayers, 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 June 22, 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 December 31, 2026.

The program covers micro taxpayers whose gross sales for the year do not exceed Three Million Pesos (P3,000,000) and whose covered total basic tax liabilities and/or penalties do not exceed Eighty Thousand Pesos (P80,000) 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 December 31, 2025.

Encouraging qualified taxpayers to take advantage of the opportunity, Commissioner Charlito Martin R. Mendoza said the measure supports President Ferdinand R. Marcos Jr.’s directive to ease compliance and make government services more accessible for the transacting public.

“This is an opportunity to start with a clean slate. If you are a micro taxpayer with old tax obligations, delinquent accounts, assessments, or stop-filer cases, I encourage you to avail of this program. It is meant to help you settle past obligations without a heavy financial burden, update your records, and move forward as a compliant taxpayer,” Commissioner Mendoza said.

Finance Secretary Frederick D. Go welcomed the initiative as part of the administration’s continuing Ease of Doing Business reforms.

“We aim to create a more taxpayer-friendly and business-friendly environment while helping micro businesses resolve lingering tax issues and maintain good compliance practices. By helping micro taxpayers resolve old liabilities and update their records, we are removing barriers to compliance and encouraging greater participation in the formal economy,” Secretary Go said.

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.

“Many micro taxpayers have already stopped operating but continue to carry unresolved tax obligations or inactive registrations. We have already simplified the process of properly closing a business, and this one-time abatement program complements it by easing the financial burden of settling old tax liabilities for our micro taxpayers. Together, these reforms make it easier to close lingering cases, put their records in order, and move forward,” Mendoza said.

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 Five Thousand Pesos (P5,000) 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 regularize their records, resolve dormant cases, and close lingering obligations, the Bureau aims to strengthen voluntary compliance and maintain cleaner, more accurate taxpayer records.

Read the full Revenue Regulation here: https://tinyurl.com/BIRRR4-2026

16/06/2026

The BIR collected ₱279.1 billion in May 2026, surpassing its target and achieving 14.15% growth from the same period last year.

Driven by taxpayer cooperation, dedicated frontline personnel, and continuing DARES reforms, the Bureau remains committed to providing efficient service while safeguarding the country's revenue base.

16/06/2026

𝗠𝗶𝗰𝗿𝗼 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗸𝗮 𝗯𝗮 𝗮𝘁 𝗻𝗮𝗶𝘀 𝗺𝗮𝗴𝗽𝗮-𝗰𝗮𝗻𝗰𝗲𝗹 𝗻𝗴 𝗶𝘆𝗼𝗻𝗴 𝗕𝗜𝗥 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻?

Magandang balita! Sa ilalim ng RMC No. 47-2026, pinadali ang proseso ng pagkansela ng BIR registration para sa mga qualified Micro Taxpayers.

✔️Walang mandatory audit para sa closure at/o cancellation ng business registration
✔️Maaaring ma-isyu ang Tax Clearance sa loob lamang ng tatlong (3) working days mula sa pagsusumite ng kumpletong documentary requirements

Basahin ang buong Circular: https://tinyurl.com/BIRRMC47-2026

16/06/2026

16/06/2026

𝗕𝗜𝗥 𝗖𝗢𝗟𝗟𝗘𝗖𝗧𝗦 𝗣𝟮𝟳𝟵.𝟭 𝗕𝗜𝗟𝗟𝗜𝗢𝗡 𝗜𝗡 𝗠𝗔𝗬, 𝗣𝗢𝗦𝗧𝗦 𝟭𝟰.𝟭𝟱% 𝗚𝗥𝗢𝗪𝗧𝗛; 𝗙𝗜𝗩𝗘-𝗠𝗢𝗡𝗧𝗛 𝗥𝗘𝗩𝗘𝗡𝗨𝗘𝗦 𝗛𝗜𝗧 𝗣𝟭.𝟰𝟯𝟰 𝗧𝗥𝗜𝗟𝗟𝗜𝗢𝗡

The Bureau of Internal Revenue (BIR) collected P279.135 billion in gross revenues in May 2026, posting a 14.15% year-on-year increase or P34.610 billion in additional collections compared to the same month last year. The May collection also exceeded the Bureau’s P279.056-billion goal by P78.22 million.

BIR Commissioner Charlito Martin R. Mendoza said the strong May performance reflected both the positive impact of the extended filing season and the continued cooperation of taxpayers in meeting their tax obligations.

“The extension granted by President Ferdinand R. Marcos Jr. helped taxpayers manage their finances and comply with their tax obligations in a more orderly manner during this energy crisis. It gave taxpayers additional time to file and pay correctly while easing compliance pressures during a difficult period,” Commissioner Mendoza said.

“I commend our Revenue Regions, Revenue District Offices, Large Taxpayers Service, and National Office for the work they put in during the extended filing season. From our frontline personnel assisting taxpayers in our offices and eLounges, to our back-end teams ensuring continuity of operations, everyone had a part in this result. This was especially important as some areas had to continue serving taxpayers despite power and internet interruptions,” Commissioner Mendoza said.

For January to May 2026, the BIR collected P1.434 trillion in gross revenues, up 5.49% or P74.582 billion from the same period in 2025. The five-month gross collection also exceeded the Bureau’s P1.424-trillion target by P9.709 billion.

Commissioner Mendoza said the growth was achieved alongside continuing reforms under the BIR DARES agenda. In May, the Bureau launched the Taxpayer Portal for the Large Taxpayers Service, rolled out the Registration Seal Badge and QR-enabled Certificate of Registration for online businesses, implemented the Ease of Closing Business reform that simplified the closure and cancellation of BIR registrations, and issued measures to implement the new mining royalty regime under Republic Act No. 12253.

“The May results show that revenue growth and BIR DARES reforms can move together. We will continue to support taxpayers through clearer rules, simpler processes, and better digital services, while protecting the revenue base through stronger enforcement and compliance monitoring,” Commissioner Mendoza said.