Revenue Memorandum Circular (RMC) No. 4-2026

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Revenue Regulations No. 4-2026
Date of Issuance: June 22, 2026 (BIR Website)
Effectivity: After fifteen (15) days following its publication in the Official Gazette or the BIR Website, whichever comes first.

“Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers”

Revenue Regulations (RR) No. 4-2026, issued by the Bureau of Internal Revenue (BIR) on June 18, 2026, provides a one-time opportunity for micro taxpayers to settle outstanding tax liabilities through an abatement of taxes and/or penalties, including surcharges, and interest.

KEY HIGHLIGHTS:

Purpose:
The regulation aims to help micro taxpayers resolve delinquent accounts or assessments, whether preliminary or final, disputed or not, and stop-filer cases, including those who have already ceased business operations.
Who May Avail:
Eligible beneficiaries are micro taxpayers (with annual gross sales below ₱3,000,000) covering both individuals and entities.
Scope:
The abatement applies to:
- Delinquent accounts as of December 31, 2025
- Assessments, whether preliminary or final, disputed or not, as of December 31, 2025
- Stop-filer cases as of December 31, 2025, including those of micro taxpayers who have ceased business operation.
Threshold Requirement:
Only cases where the total basic tax and/or penalties do not exceed ₱80,000 per taxable year.
Application Process:
- Application must be filed manually with the appropriate Revenue District Office (RDO) having jurisdiction over the taxpayer.
- Must be filed per taxable year with detailed tax liabilities specified, excluding interest.
- Failure to specify the tax types and basic amount due in any covered case shall result in the denial of the application for abatement.
Mode of Payment:
- A ₱5,000 fee is required upon acceptance of the application using BIR Form No. 0605, either electronically or manually.
- Payment must be made within 5 working days from the filing of the application, with proof submitted to the BIR.
- In case of the withdrawal of the application or denial thereof, the fee is non-refundable but can be applied as partial payment to the taxes or penalties sought to be abated. Note: Failure to submit proof of payment within the required period automatically voids the application, without prejudice to re-filing the same within the availment period.
Processing and Outcome:
Upon verification and payment, the BIR issues a Certificate of Availment, confirming compliance and closure of the case.
Period of Availment:
The program is available until December 31, 2026, unless extended by the Secretary of Finance upon recommendation of the Commissioner of Internal Revenue.