RR No. 4-2026 Digest Final

Revenue Regulations No. 4-2026 (June 22, 2026) grants Micro Taxpayers a one-time abatement of taxes and/or penalties on delinquent accounts, assessments (preliminary or final, disputed or not), and open stop-filer cases as of December 31, 2025, including cases of taxpayers that have ceased business operations. Only cases with basic tax or penalties of not more than ₱80,000 per taxable year qualify. Applications must be filed manually, on a per taxable year basis, with the RDO having jurisdiction, using the BIR One-Time Abatement for Micro Taxpayers Application Form. A ₱5,000 abatement fee is paid via BIR Form No. 0605 within five working days from filing, with proof of payment submitted to the RDO within five working days from payment. Availment runs until December 31, 2026 unless extended, and an approved application results in a Certificate of Availment evidencing availment, compliance, and closure of the case.