13/08/2026
ONE-TIME TAX ABATEMENT PROGRAM
(RR NO. 004-2026, RMC 84-2026 & RMO 19-2026)
MICRO TAXPAYERS MAY PAGKAKATAON NA PARA MA-SETTLE ANG IYONG OPEN CASES!
1. SINO ANG QUALIFIED?
Micro taxpayers, natural o juridical person, na may annual gross sales na mas mababa sa ₱3,000,000.00
Kasama ang mga negosyo na nag-cease na ng operations
For mixed-income earners, gross sales covers business income only
2. ANO ANG MGA SAKOP NA KASO?
Delinquent accounts as of December 31, 2025
Pending tax assessments, preliminary or final, disputed or not, as of December 31, 2025
Open stop-filer cases as of December 31, 2025
Tax cases under administrative protest or court litigation
Accounts with no basic tax due but involving penalties due
⚠️ Note: Total basic tax liabilities and/or penalties must not exceed ₱80,000.00 per taxable year
3. MAGKANO AT PAANO MAGBAYAD?
Magbayad ng ₱5,000.00 abatement fee gamit ang BIR Form No. 0605
Puwedeng elektroniko o manwal
Bayaran sa loob ng 5 working days mula sa pag-apply
Isumite ang proof of payment sa concerned RDO sa loob ng 5 working days matapos magbayad
4. ANO ANG MAKATANGGAP MO?
Certificate of Availment bilang opisyal na patunay na sarado at malinis na ang iyong kaso
5. HANGGANG KAILAN?
Availment Period: Hanggang December 31, 2026.