BIR abatement program reaches 2,379 micro taxpayers

The Bureau of Internal Revenue (BIR) said 2,379 micro taxpayers had used its one-time abatement program in three months as of Oct. 3, 2026, with PHP 149.35 million in tax liabilities and penalties abated.

The program gives qualified micro taxpayers a way to settle covered obligations and return to regular tax compliance, with an approved application requiring a PHP 5,000 fee per tax type per taxable year abated.

Participation accelerated in the latest 15-day period, when 1,027 micro taxpayers availed of the program, accounting for about 43.2% of the reported total.

BIR Commissioner Charlito Martin R. Mendoza said the increase coincided with intensified efforts by Revenue Regions and Revenue District Offices to reach eligible taxpayers in their areas.

“Mas marami na tayong naaabot na micro taxpayers, at mas marami na rin ang gumagamit ng pagkakataong ito para maayos ang kanilang mga obligasyon at makabalik sa regular na compliance. Nagpapasalamat ako sa ating mga Revenue Regions at Revenue District Offices sa aktibong pagpapalaganap ng programa at sa paggabay sa mga kwalipikadong taxpayers,” Mendoza said.

The 2,379 taxpayers had filed 10,229 applications as of Oct. 3, of which 8,464 had been approved, the BIR reported.

The bureau listed PHP 28.24 million in basic taxes and PHP 121.12 million in compromise penalties as the components of the abated amount.

Those components add up to PHP 149.36 million, or PHP 10,000 more than the reported total of PHP 149.35 million, a difference not explained in the statement.

Taxpayers had paid PHP 42.32 million in abatement fees, according to the bureau.

President Ferdinand R. Marcos Jr. highlighted the One-Time Abatement Program for Micro Taxpayers in his 2026 State of the Nation Address as a tax relief measure allowing eligible taxpayers to settle covered liabilities arising from open cases.

The BIR has updated its Offline eBIRForms Package to support abatement payments through BIR Form No. 0605, making payment under the program more convenient.

Qualified micro taxpayers may apply if their covered basic taxes and/or penalties total no more than PHP 80,000 for a taxable year, subject to the prescribed conditions.

Upon approval, the PHP 5,000 abatement fee applies to each tax type for each taxable year abated.

The program covers eligible delinquent accounts, tax assessments, and open stop-filer cases of qualified micro taxpayers, subject to its conditions.

“May panahon pa hanggang December 31, 2026 para mag-avail. Hinihikayat ko ang ating mga kwalipikadong micro taxpayers na lumapit sa kanilang Revenue District Office at samantalahin ang programang ito. Nandito ang BIR para tulungan kayong ayusin ang inyong mga obligasyon at linisin ang inyong tax records,” Mendoza urged.