24/06/2026
π’ **BIR Advisory: One-Time Tax Abatement Program**
The Bureau of Internal Revenue (BIR) has issued **Revenue Regulations (RR) No. 04-2026**, granting qualified taxpayers a one-time opportunity to settle certain delinquent tax liabilities and assessments.
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**Who May Avail?**
β’ Micro taxpayers with annual gross sales not exceeding β±3,000,000
β’ Natural or juridical persons, including those that have ceased operations
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**Covered Cases**
β’ Delinquent accounts, tax assessments (preliminary or final), and open stop-filer cases existing as of December 31, 2025
β’ Cases where the basic tax and/or penalties do not exceed β±80,000 per taxable year
π **Application Process**
1. File a manual application 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 β±5,000 abatement fee through BIR Form No. 0605 within five (5) working days from filing.
4. Submit proof of payment to the RDO within five (5) working days to obtain the Certificate of Availment.
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**Deadline:** December 31, 2026
β οΈ **Important Reminders**
β’ Tax payments made prior to the issuance of RR No. 04-2026 are non-refundable.
β’ The β±5,000 abatement fee is non-refundable, even if the application is denied or withdrawn.
This program provides eligible taxpayers an opportunity to settle outstanding tax liabilities and resolve pending tax issues with the BIR.
Source: BIR
