Resolve Qualified BIR Tax Liabilities Through the One-Time Tax Abatement Program
Do you have unresolved tax liabilities, delinquent accounts, tax assessments, or open stop-filer cases with the Bureau of Internal Revenue (BIR)?
Through Revenue Regulations No. 4-2026, the BIR has implemented the One-Time Tax Abatement Program, which allows qualified micro taxpayers to apply for the abatement of taxes and/or penalties on covered cases. The program aims to provide eligible taxpayers with an opportunity to resolve covered tax issues, regularize their tax obligations, and move forward with tax compliance, subject to the requirements and approval of the BIR.
Who May Qualify?
You may be eligible to apply if you meet the qualifications prescribed under Revenue Regulations No. 4-2026, including the following:
Your annual gross sales or receipts do not exceed ₱3,000,000 for the taxable year.
Your basic tax liability does not exceed ₱80,000 per taxable year.
You have covered delinquent accounts, tax assessments, open stop-filer cases, or other covered cases existing as of December 31, 2025.
Please note: Meeting these qualifications does not automatically entitle a taxpayer to the program. All applications are subject to the evaluation and approval of the Bureau of Internal Revenue in accordance with Revenue Regulations No. 4-2026.
What Tax Issues May Be Covered?
Subject to the provisions of Revenue Regulations No. 4-2026, qualified applicants may apply for the abatement of taxes and/or penalties involving covered cases such as:
Delinquent accounts
Tax assessments (whether preliminary or final, disputed or not), if covered under the regulation
Open stop-filer cases
Certain cases involving taxpayers who have ceased business operations
Other covered cases specifically provided under Revenue Regulations No. 4-2026
What Are the Benefits?
Qualified taxpayers whose applications are approved may be able to:
Regularize covered tax obligations
Resolve qualified delinquent tax cases
Address covered stop-filer cases
Move forward with tax compliance, subject to applicable BIR rules
A one-time abatement fee of ₱5,000 per taxable year applies to approved applications, subject to the provisions of Revenue Regulations No. 4-2026.
When and Where Should You Apply?
The application period is until December 31, 2026, unless extended by the Secretary of Finance upon the recommendation of the Commissioner of Internal Revenue.
Applications must be filed with the Revenue District Office (RDO) that has jurisdiction over the taxpayer's place of registration.
Need Assistance?
Determining your eligibility and preparing the required documents can be challenging, especially if you have existing BIR tax issues.
IEN Business Consultancy can assist you by:
Assessing your possible eligibility under the program
Preparing the necessary documentary requirements
Guiding you through the application process in accordance with existing BIR regulations
Message IEN Business Consultancy today to learn whether you may qualify for the One-Time Tax Abatement Program. Our team is ready to guide you through every step of the process.
IEN Business Consultancy — Your Trusted Partner in Business Compliance.
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