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RMO No. 19-2026: Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026

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Summary

RMO No. 19-2026 sets the policies, guidelines and procedures for the one-time abatement of taxes and/or penalties for Micro Taxpayers under RR No. 004-2026, including RDO processing, required documents, issuing offices, and reports.

Key points

  1. RDO processing. The RDO processes applications starting on the effectivity of RR No. 004-2026. It checks that documents are complete and that every field of BIR Form No. 2121 is filled out correctly. Applications are filed in triplicate and received only if the documents are complete.
  2. Documents and CEOTL. Individuals and non-individuals submit lists of requirements that include BIR Form No. 2121, IDs, authority documents for a representative, the CEOTL, assessment notices if applicable and withdrawal letters if applicable. The listed issuing offices issue the CEOTL within two (2) working days from the request, and submit a monthly summary list to the Regional Collection Division (RCD) every 10th day of the following month.
  3. Who may avail and limit. Any Micro Taxpayer, natural or juridical, may avail, including those that ceased operations, for delinquent accounts, assessments, open case penalties and compromise penalties as of December 31, 2025. Availment is until December 31, 2026, for cases under Section 4 of RR No. 004-2026 with basic tax or penalties of not more than ₱80,000.00 per taxable year.
  4. Fee and Certificate of Availment. The ₱5,000.00 fee is paid within five (5) working days from filing, using BIR Form No. 0605 with Tax Type “MA” and ATC MC350 or MC351. The Revenue District Officer, or the Assistant Revenue District Officer in his absence, issues the Certificate of Availment within five (5) working days from receipt of proof of payment.
  5. ATCA and lifting of warrants. The RCDs prepare the Authority to Cancel Assessment (ATCA) within five (5) working days from receipt of the monthly list, per taxable year, approved by the Regional Director or the Assistant Regional Director. Based on the approved ATCA, the RCDs lift warrants and notices such as WDL, WG, NTL, NOL and NOE, or amend them if not all liabilities are covered.
  6. Reports. The RDO submits lists of approved applications to offices such as the NODC or RDC, CPPAS or RCD, and the Regional Assessment Division, either within two (2) working days from approval or on or before the 5th day of the following month. The RCD or Regional Assessment Division then submits consolidated lists to offices such as CPD, ARMD and APMD on or before the 10th day of the following month.

Who is affected

  • Micro Taxpayers, including those that ceased business operations
  • Revenue District Offices
  • Regional Collection Divisions and issuing offices of the CEOTL

Deadlines and effectivity

  • Availment until December 31, 2026
  • Liabilities as of December 31, 2025
  • Fee: within five (5) working days from filing
  • Certificate of Availment: within five (5) working days from proof of payment

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMO No. 07-2015RR No. 13-2001RR No. 4-2026

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.