14/08/2026
📢 BIR ISSUES RMC No. 84-2026
Clarifications on the One-Time Abatement Program for Micro Taxpayers
Good news for qualified Micro Taxpayers! 🎉
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 84-2026, providing clarifications on the implementation of the One-Time Abatement Program under RR No. 004-2026.
The circular addresses important concerns regarding eligibility, documentary requirements, filing procedures, payment of the abatement fee, and other requirements for taxpayers who wish to avail of the program.
✅ Important Reminders:
• Only taxpayers classified as Micro Taxpayers may qualify.
• Applications must be filed with the appropriate Revenue District Office (RDO).
• A ₱5,000 one-time abatement fee is required for every application.
• Complete documentary requirements must be submitted.
• The availment period is until December 31, 2026, unless extended by the Department of Finance.
⚠️ Not sure if your business qualifies?
Tax rules and requirements can be confusing, especially when dealing with outstanding tax liabilities. Before filing, make sure you understand the requirements and determine whether your tax liabilities are covered by the program.
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