REVENUE REGULATIONS (RR) NO. 4-2026
RR No. 4-2026 provides guidelines for micro taxpayers to settle their outstanding tax liabilities, including delinquent accounts, disputed assessments, and stop-filer cases. It allows eligible taxpayers, including those who have ceased operations, to apply for the abatement of taxes, surcharges, and interest to facilitate compliance and closure of tax obligations.
Who are Micro Taxpayers?
Those taxpayers whose gross sales for the year is less than Three Million Pesos (< ₱3,000,000.00), as defined under RR No. 8-2024.
What does RR No. 4-2026 cover?
- All delinquent accounts as of December 31, 2025;
- Assessments, whether preliminary or final, disputed or not, as of December 31, 2025; and
- All open stop-filer cases as of December 31, 2025, including those of micro taxpayers who have ceased business operations.
Who is covered in this regulation?
Micro taxpayers with delinquent or assessed basic tax and/or penalties not exceeding ₱80,000 may apply for abatement, as such:
| Particulars | Remarks |
| Delinquent Accounts | Delinquent tax accounts may qualify for tax abatement. |
| Pending Administrative Protests | Cases with pending administrative protests before the Regional Office, Revenue District Office (RDO), Legal Service thru Appellate Division, Collection Service, Enforcement Service, and other Offices in the National Office. |
| Tax Cases Under Litigation | Cases pending before the Municipal Trial Courts (MTC), Regional Trial Courts (RTC), Court of Tax Appeals (CTA), Court of Appeals (CA), and Supreme Court (SC), including decided cases that are not yet final and executory. |
| Tax Collection Cases | Tax collection cases that have been filed with the courts. |
| Pending Requests for Compromise Settlement | Cases under evaluation by the Technical Working Group (TWG)-National Evaluation Board (NEB), TWG–Regional Evaluation Board (REB), National Evaluation Board (NEB), or Regional Evaluation Board (REB). |
| Particulars | Remarks |
| Pending Requests for Abatement | Requests for abatement under RR No. 13-2001 that are under evaluation by the Commissioner of Internal Revenue or the Commissioner’s duly authorized representative. |
| Criminal Tax Violations | Criminal tax violations, except those already filed in Court (e.g., cases under the Run After Tax Evaders (RATE) Program and other tax fraud cases), unless the Commissioner or duly authorized representative allowed the taxpayer to avail of the abatement on meritorious grounds. |
| Accounts Payable to Bureau of Internal Revenue (BIR) / Due to BIR | Accounts that are duly recorded or acknowledged by taxpayers in their books of accounts. |
| Penalties Only | Cases where no basic tax is due, provided that the total amount involved consists only of penalties and remains within the ₱80,000.00 threshold. |
The ₱80,000 threshold shall refer to the total basic tax liabilities and/or penalties arising from violations of the Tax code, as amended, covering all of the above-mentioned cases for a taxable year.
Who may avail?
All kinds of taxpayer whether natural or juridical considered as micro taxpayer may avail the abatement to settle any delinquent accounts or assessments, including those micro taxpayers who have ceased business operations.
Note that any payments made by the micro taxpayer on cases mentioned above are not refundable.
How and where can micro taxpayers file an application for Abatement?
Micro taxpayers who wish to apply for abatement may file their application manually on a per taxable year basis using the BIR-prescribed form and submit it to the RDO having jurisdiction over the taxpayer.
Taxpayers must take note that the basic amount and tax types must be specified, failure to do so will result in denial of the application.
| Particulars | Remarks |
| Mode of Payment | ₱5,000 abatement fee payable via BIR Form 0605 within 5 working days from filing; proof must be submitted within 5 days from payment. Non-refundable but credited as partial payment. Late submission voids the application. |
| Period of Availment | Qualified taxpayers can avail of the benefits under this regulation until December 31, 2026, unless extended. |
| Issuance of Certificate of Availment | Certificate of Availment is issued by the RDO within 5 working days after payment verification; serves as proof of compliance and case closure. |
The regulations shall take effect fifteen (15) days after their publication in the Official Gazette or on the BIR Official Website, whichever comes first.