Other indexed document · DOC
Application Form - One-Time Abatement for Micro Taxpayers
The document serves as the prescribed application form through which micro taxpayers apply to the BIR for a one-time abatement of outstanding tax dues and penalties.
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- bir-text-application-form-one-time-abatement-for-micro-taxpayers
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Reference copy · verify against the official sourceThis is the Bureau of Internal Revenue's Application Form for the One-Time Abatement for Micro Taxpayers. Applicants supply background information (TIN, RDO code, name, trade name, registered address, classification as Individual or Corporation, line of business, contact details) and, in Part II, compute the total amount requested for abatement across nine categories (items 14-22): delinquent accounts; assessments with pending administrative protest; tax cases disputed before the DOJ and the courts; tax collection cases filed with the courts; pending compromise and abatement applications; criminal violations not filed in court; book balances tagged 'Accounts Payable or Due to BIR'; and cases where only penalties (no basic tax) are due. The form is signed under the penalties of perjury, includes consent under the Data Privacy Act of 2012 (RA 10173), and is reviewed at the RDO level. The excerpt is truncated; eligibility criteria for 'micro taxpayers,' covered tax types, filing venue, and deadlines are not stated.