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Revenue Memorandum Order · RMO

RMO 19-2026 Annex A

The issuance provides the official application form (BIR Form No. 2121, June 2026) through which micro taxpayers apply for a one-time abatement; the excerpt is the annexed form itself rather than the RMO's operative guidelines.

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
19
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
This excerpt from RMO No. 19-2026 is the annexed application form for the "One-Time Abatement for Micro Taxpayers" (BIR Form No. 2121, June 2026 edition). Per the form, micro taxpayers — apparently both individuals (coded MC350) and corporates/non-individuals (coded MC351) — apply for a one-time abatement; the form is received and evaluated by a Revenue Officer, reviewed by the Assistant Revenue District Officer, and approved by the Revenue District Officer. The excerpt contains only the form, not the RMO's operative guidelines (eligibility, covered taxes/penalties, deadlines), and the OCR is noisy, so details are uncertain.