BIR opens one-time tax amnesty for micro taxpayers

MANILA, June 24 ------ The Bureau of Internal Revenue (BIR) issued a revenue regulation, allowing micro taxpayers to avail of a one-time abatement program to help them settle outstanding tax liabilities.

Revenue Regulations No. 4-2026 prescribes the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for qualified micro taxpayers with delinquent accounts, assessments, and open stop-filer cases. The program covers micro taxpayers whose gross sales for the year do not exceed PHP3 million and whose covered total basic tax liabilities and/or penalties do not exceed PHP80,000 for a taxable year.

Eligible cases include delinquent accounts and assessments, whether preliminary or final and whether disputed or not, as well as open stop-filer cases, including those involving taxpayers who have already ceased business operations. Covered liabilities must pertain to cases existing as of Dec. 31, 2025. Qualified applicants may avail of the program until Dec. 31, 2026. They should file an application for abatement with the Revenue District Office having jurisdiction over them and pay a one-time abatement fee of PHP5,000 for each approved application.

Upon compliance, the concerned Revenue District Office shall issue a Certificate of Availment evidencing that the taxpayer availed of the program and the covered case has been closed. In a statement, BIR Commissioner Charlito Martin Mendoza said the measure is in line with President Ferdinand R. Marcos Jr.’s directive to ease compliance and make government services more accessible to the public. “This is an opportunity to start with a clean slate. If you are a micro taxpayer with old tax obligations, delinquent accounts, assessments, or stop-filer cases, I encourage you to avail of this program. It is meant to help you settle past obligations without a heavy financial burden, update your records, and move forward as a compliant taxpayer,” Mendoza said. “Many micro taxpayers have already stopped operating but continue to carry unresolved tax obligations or inactive registrations. We have already simplified the process of properly closing a business, and this one-time abatement program complements it by easing the financial burden of settling old tax liabilities for our micro taxpayers. Together, these reforms make it easier to close lingering cases, put their records in order, and move forward.”

Finance Secretary Frederick Go, for his part, said the program is part of the government's move to further ease doing business in the country. “We aim to create a more taxpayer-friendly and business-friendly environment while helping micro businesses resolve lingering tax issues and maintain good compliance practices. By helping micro taxpayers resolve old liabilities and update their records, we are removing barriers to compliance and encouraging greater participation in the formal economy,” Go said.

Source: pna.gov.ph