Manila: The Bureau of Internal Revenue (BIR) has introduced a new revenue regulation aimed at assisting micro taxpayers in settling outstanding tax liabilities through a one-time abatement program. This initiative, unveiled in Revenue Regulations No. 4-2026, is designed to provide relief to micro taxpayers with delinquent accounts, assessments, and unresolved stop-filer cases.

According to Philippines News Agency, the program targets micro taxpayers whose annual gross sales do not exceed PHP3 million, and whose total basic tax liabilities and/or penalties for a taxable year are below PHP80,000. The program encompasses delinquent accounts and assessments, whether preliminary or final, as well as disputed or undisputed stop-filer cases. It also includes taxpayers who have ceased business operations. The covered tax liabilities pertain to cases existing as of December 31, 2025, with applications for abatement open until December 31, 2026.

Eligible participants are required to file an application with their respective Revenue District Office and pay a one-time abatement fee of PHP5,000 for each approved application. Upon meeting these conditions, a Certificate of Availment will be issued, signifying the closure of the covered case.

BIR Commissioner Charlito Martin Mendoza emphasized that this measure aligns with President Ferdinand R. Marcos Jr.'s directive to simplify compliance and enhance accessibility to government services. Mendoza encouraged micro taxpayers with unresolved tax obligations to take advantage of this program to settle past dues without incurring a heavy financial burden.

Finance Secretary Frederick Go highlighted that this initiative is part of the government's efforts to streamline business operations in the country. By resolving old tax liabilities and updating records, the program aims to eliminate compliance barriers and foster greater participation in the formal economy.