BIR clarifies one-time abatement program for micro taxpayers
MANILA, Philippines — The Bureau of Internal Revenue (BIR) has issued a memorandum clarifying the guidelines and procedures for implementing the one-time abatement of taxes or penalties for micro taxpayers.
Revenue Memorandum Circular (RMC) No. 84-2026, which clarifies Revenue Regulations No. 4-2026, 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 gives examples to guide taxpayers in determining their eligibility under the program.
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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 Dec. 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.
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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 the full circular to better understand the requirements and procedures for availing of the One-Time Abatement Program for Micro Taxpayers: RMC No. 84-2026. /atm
