BIR clarifies one-time abatement program for micro taxpayers

Bureau of Internal Revenue. FILE PHOTO

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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BIR clarifies one-time abatement program for micro taxpayers

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