Summary
RR No. 4-2026 sets the guidelines and procedures for a one-time abatement of taxes and/or penalties for Micro Taxpayers.
Key points
- Covered cases. The abatement covers delinquent accounts, assessments (preliminary or final, disputed or not), and open stop-filer cases as of December 31, 2025, including those of Micro Taxpayers that have ceased operations. This includes cases at protest, before the courts, in collection, and under pending compromise or abatement requests.
- Exclusions and threshold. Criminal violations are excluded, such as those under the RATE Program and other tax fraud cases, unless the Commissioner or an authorized representative allows them on meritorious grounds. The threshold is basic tax and/or penalties of not more than Eighty Thousand Pesos (₱ 80,000.00) in total for a taxable year.
- How to apply. The Micro Taxpayer manually files an application per taxable year, using the BIR One-Time Abatement for Micro Taxpayers Application Form, with the RDO having jurisdiction. The application must specify the tax types and basic amount due, excluding interest, or it is denied.
- Abatement fee. After acceptance, the applicant pays Five Thousand Pesos (₱ 5,000.00) using BIR Form No. 0605 within five (5) working days from filing, and submits proof of payment to the RDO within five (5) working days from payment. The fee is non-refundable on withdrawal or denial and is applied as partial payment of the taxes or penalties sought to be abated. Late proof of payment voids the application, without prejudice to re-filing.
- Certificate of Availment. The RDO issues a Certificate of Availment within five (5) working days from receipt and verification of the proof of payment. It proves the abatement and closes the covered case.
- Earlier payments. Payments Micro Taxpayers made on covered cases before the Regulations took effect are not refundable.
Who is affected
- Micro Taxpayers, natural or juridical, or their authorized representatives
Deadlines and effectivity
- Cases as of: December 31, 2025
- Availment period: until December 31, 2026, unless extended by the Secretary of Finance
- Abatement fee: within 5 working days from filing
- Issued: June 22, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.