Author MRTC

Introduction

REVENUE MEMORANDUM ORDER (RMO) NO. 18-2026

This Order is issued to establish the appropriate ATC for the proper identification and monitoring of payments made in connection with the availment of the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers, the following ATCs are hereby created:

ATCDescriptionTax RateLegal BasisBIR Form No.
MC350 MC351One Time Abatement of Taxes and/or Penalties for Micro Taxpayers    Individual    CorporateN/ARR No. 004-20260605