Mariane Bookkeeping and Auditing Firm

Grateful for the informative seminar Information Drive on Permitting Processes and Requirements conducted by the City Government of Koronadal!

We learned a lot about the streamlined steps, requirements, and updates on business registration and renewal — truly helpful for better serving our clients.

Maraming salamat, LGU Koronadal, for this initiative towards a more business-friendly city!

"Taxes are the lifeblood of our government. Pay taxes honestly and promptly."

Join us this July 28, 2026 at 1:00 PM, live via Zoom* and Facebook Live for a FREE webinar to learn about the TAX COMPLIANCE REQUIREMENTS.

Scan the QR Code or click this link to pre-register:
https://tinyurl.com/nhdkuyar

*Note: In case participants are unable to join the Zoom due to limited slots, please join via the Facebook Live.

𝗕𝗜𝗥 𝗜𝗦𝗦𝗨𝗘𝗦 𝗖𝗟𝗔𝗥𝗜𝗙𝗜𝗖𝗔𝗧𝗜𝗢𝗡𝗦 𝗢𝗡 𝗢𝗡𝗘-𝗧𝗜𝗠𝗘 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 84-2026, providing clarifications on the implementation of Revenue Regulations (RR) No. 4-2026, which prescribes the guidelines and procedures for the availment of the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers.

The Circular adopts a Question-and-Answer format to address common concerns regarding taxpayer qualification, documentary requirements, filing procedures, payment of the one-time abatement fee, covered tax liabilities and penalties, application timelines, and other implementation issues. It also provides illustrative examples to guide taxpayers in determining their eligibility under the program.

Among the clarifications, the Circular explains that taxpayers may verify their classification as a Micro Taxpayer through the BIR Online Registration and Update System (ORUS) or by coordinating with their respective Revenue District Offices. It likewise clarifies that only qualified cases existing as of December 31, 2025, and meeting the requirements under RR No. 4-2026, are covered by the program.

The Circular further explains the treatment of pending compromise and abatement applications, one-time transactions, open case penalties, multiple taxable years, partial payments, and other situations that may arise in the implementation of the One-Time Abatement Program. It also outlines the grounds for denial of applications and clarifies the significance of the Certificate of Availment issued to qualified applicants.

Taxpayers are encouraged to read RMC No. 84-2026 to better understand the requirements and procedures for availing of the One-Time Abatement Program for Micro Taxpayers.

Read the full Revenue Memorandum Circular here: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2084-2026_Redacted.pdf?fbclid=IwY2xjawTQWyJwZG9mAWV4dG4DYWVtAjEwAGJyaWQRMVFkSjZPM0ZhdG5JRmZUQUNzcnRjBmFwcF9pZBAyMjIwMzkxNzg4MjAwODkyAAEe17gKGXp2IsePoanRJjj4yAOiYqz_dCFe3EOTuNT2u040a2z8BntvDAwt0hA_aem_GATcFj98ZTulvKNB4xCrBQ

𝗕𝗜𝗥 𝗘𝗫𝗣𝗔𝗡𝗗𝗦 𝗘𝗟𝗘𝗖𝗧𝗥𝗢𝗡𝗜𝗖 𝗧𝗔𝗫 𝗖𝗟𝗘𝗔𝗥𝗔𝗡𝗖𝗘 𝗦𝗬𝗦𝗧𝗘𝗠 𝗧𝗢 𝟭𝟵 𝗥𝗘𝗩𝗘𝗡𝗨𝗘 𝗥𝗘𝗚𝗜𝗢𝗡𝗦; 𝗲𝗧𝗖𝗦 𝗡𝗢𝗪 𝗔𝗩𝗔𝗜𝗟𝗔𝗕𝗟𝗘 𝗡𝗔𝗧𝗜𝗢𝗡𝗪𝗜𝗗𝗘

The Bureau of Internal Revenue (BIR) advises taxpayer-applicants that the Electronic Tax Clearance System (eTCS) is now available to taxpayers registered under Revenue Regions (RRs) Nos. 1 to 19, pursuant to Revenue Memorandum Circular (RMC) No. 76-2026 issued on July 9, 2026. The web-based system enables taxpayers to conveniently apply for, pay, and download their Tax Clearance Certificate (TCC) online.

In line with the Bureau's Digital Transformation (DX) Roadmap, the eTCS streamlines the tax clearance application process by allowing taxpayers to register, submit documentary requirements, monitor the status of their applications, pay certification and documentary stamp fees online, and download their Tax Clearance Certificates.

The system covers applications for Tax Clearance for Bidding Purposes (TCBP), Tax Clearance for General Purposes (TCGP), Tax Compliance Verification Certificate (TCVC), and Delinquency Verification Report (DVR), subject to the applicable requirements and purposes prescribed by the Bureau.

The issuance supports the Bureau's Digital and Data Transformation and Service Excellence and Stakeholder Engagement initiatives under its DARES reform agenda by expanding digital services, simplifying tax compliance, and providing taxpayers with faster, more convenient, and accessible tax clearance services. Taxpayer-applicants are encouraged to refer to the eTCS User's Manual, which is available through the eTCS homepage.

For the full text of RMC No. 76-2026, visit the BIR website or access the Circular through this link: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2076-2026_redacted.pdf?fbclid=IwY2xjawTOuu1leHRuA2FlbQIxMABicmlkETFuT25ieWdCWVJOaU5zUnlTc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHmQNeapEZcYF7WzhrFtXHJu3HNGQ4DsaIhfiKcwSa8oL4BZUvh3nLH-P_fzi_aem_O_UVTkRTypl9y-zoJdiUhg

To our beloved team who showed up with willing hands and hearts full of compassion .

When the ground shook and uncertainty filled the air, you didn't hesitate to serve. You packed relief goods, carried supplies, and gave your time and strength to families who needed it most. Your kindness reminded us that even in the middle of disaster, God's love shows up — through people like you.

We are deeply grateful for every hand that helped, every prayer that was lifted, and every heart that chose to care. This relief effort would not have been possible without your selfless service.
To God be the glory, and to our team, maraming salamat!🤍

📢 BIR Advisory: One-Time Tax Abatement Program Now Available

The Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 04-2026, providing qualified taxpayers with a one-time opportunity to settle delinquent accounts, tax assessments, and penalties.

✅ Who May Avail?

• Micro taxpayers with annual gross sales not exceeding ₱3,000,000
• Any natural or juridical person, including those who have already ceased business operations

✅ What Cases Are Covered?

• Delinquent accounts, tax assessments (whether preliminary or final), and open stop-filer cases existing as of December 31, 2025
• Cases where the delinquent or assessed basic tax and/or penalties do not exceed ₱80,000 per taxable year

✅ How to Apply

1. File a manual application for abatement with the Revenue District Office (RDO) having jurisdiction over the taxpayer.
2. Indicate the applicable tax type(s) and basic amount due for each taxable year.
3. Pay the abatement fee of ₱5,000 using BIR Form No. 0605 within five (5) working days from filing the application.
4. Submit proof of payment to the RDO within five (5) working days from payment to secure the Certificate of Availment.

📅 Deadline to Avail

Qualified taxpayers may avail of the program until December 31, 2026.

⚠️ Important Reminders

• Any tax payments made before the issuance of RR No. 04-2026 are non-refundable.
• The ₱5,000 abatement fee is non-refundable, even if the application is denied or withdrawn.

This program provides eligible taxpayers an opportunity to clean up outstanding tax liabilities and resolve pending tax issues with the BIR.

Source: BIR website