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Good news, Micro Taxpayers! Kung may lumang tax obligations, pending assessments, o open stop-filer case ka, may pagkaka...
04/08/2026

Good news, Micro Taxpayers!

Kung may lumang tax obligations, pending assessments, o open stop-filer case ka, may pagkakataon nang ayusin ang mga ito sa ilalim ng ๐—ข๐—ป๐—ฒ-๐—ง๐—ถ๐—บ๐—ฒ ๐—ง๐—ฎ๐˜… ๐—”๐—ฏ๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜ ๐—ฃ๐—ฟ๐—ผ๐—ด๐—ฟ๐—ฎ๐—บ, alinsunod sa Revenue Regulations No. 4-2026.

Availment period: July 7, 2026 hanggang December 31, 2026.
Basahin ang FAQs tungkol sa Revenue Regulations No. 4-2026 upang malaman ang eligibility, proseso ng pag-avail, at iba pang mahahalagang detalye.

Mababasa ang full text ng Revenue Regulation dito: https://tinyurl.com/BIRRR4-2026

๐—•๐—œ๐—ฅ ๐—œ๐—ฆ๐—ฆ๐—จ๐—˜๐—ฆ ๐—–๐—Ÿ๐—”๐—ฅ๐—œ๐—™๐—œ๐—–๐—”๐—ง๐—œ๐—ข๐—ก๐—ฆ ๐—ข๐—ก ๐—ข๐—ก๐—˜-๐—ง๐—œ๐— ๐—˜ ๐—”๐—•๐—”๐—ง๐—˜๐— ๐—˜๐—ก๐—ง ๐—ฃ๐—ฅ๐—ข๐—š๐—ฅ๐—”๐—  ๐—™๐—ข๐—ฅ ๐— ๐—œ๐—–๐—ฅ๐—ข ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆThe Bureau of Internal Revenue (BIR) has issu...
04/08/2026

๐—•๐—œ๐—ฅ ๐—œ๐—ฆ๐—ฆ๐—จ๐—˜๐—ฆ ๐—–๐—Ÿ๐—”๐—ฅ๐—œ๐—™๐—œ๐—–๐—”๐—ง๐—œ๐—ข๐—ก๐—ฆ ๐—ข๐—ก ๐—ข๐—ก๐—˜-๐—ง๐—œ๐— ๐—˜ ๐—”๐—•๐—”๐—ง๐—˜๐— ๐—˜๐—ก๐—ง ๐—ฃ๐—ฅ๐—ข๐—š๐—ฅ๐—”๐—  ๐—™๐—ข๐—ฅ ๐— ๐—œ๐—–๐—ฅ๐—ข ๐—ง๐—”๐—ซ๐—ฃ๐—”๐—ฌ๐—˜๐—ฅ๐—ฆ

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

๐— ๐—˜๐—˜๐—ง ๐—ง๐—›๐—˜ ๐—Ÿ๐—”๐—ช๐—ฌ๐—˜๐—ฅ โš–๏ธJessica L. Chua received her Juris Doctor degree from the Ateneo de Naga University College of Law in ...
29/06/2026

๐— ๐—˜๐—˜๐—ง ๐—ง๐—›๐—˜ ๐—Ÿ๐—”๐—ช๐—ฌ๐—˜๐—ฅ โš–๏ธ

Jessica L. Chua received her Juris Doctor degree from the Ateneo de Naga University College of Law in 2025. She received her Bachelor of Science in Management, Minor in Economics from the Ateneo de Manila University in 2015. She was admitted to the Philippine Bar in 2026.

๐Ÿ“ž 0969 277 4870
๐Ÿ“ฉ [email protected]
๐Ÿ“ Benzon Commercial Building, Maharlika Highway, Concepcion Grande, Naga City

Blessed Monday, everyone! Chua Law and Notarial Office is open today from 9:00 am to 5:00 pm. ๐Ÿ“Benzon Commercial Buildin...
29/06/2026

Blessed Monday, everyone!

Chua Law and Notarial Office is open today from 9:00 am to 5:00 pm.

๐Ÿ“Benzon Commercial Building, Maharlika Highway, Concepcion Grande, Naga City

I am honored to share that on 17 June 2026, I was duly commissioned as a Notary Public for and within the territorial ju...
20/06/2026

I am honored to share that on 17 June 2026, I was duly commissioned as a Notary Public for and within the territorial jurisdiction of the Regional Trial Court of Naga City, covering the City of Naga and the municipalities of Pasacao, Pamplona, San Fernando, Milaor, Minalabac, Gainza, Camaligan, Canaman, Magarao, and Bombon.

My office is located at:

๐Ÿ“ G/F Benzon Commercial Building, Maharlika Highway, Concepcion Grande, Naga City, Camarines Sur

For notarial services and appointments, please contact:

๐Ÿ“ฑ 0969 277 4870
๐Ÿ“ง [email protected]

Thank you for your trust. Ready to serve!

Address

Benzon Commercial Building, Maharlika Highway, Concepcion Grande
Naga City
4400

Opening Hours

Monday 9am - 6pm
Tuesday 9am - 6pm
Wednesday 9am - 6pm
Thursday 9am - 6pm
Friday 9am - 6pm

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