REVENUE MEMORANDUM ORDER (RMO) NO. 19-2026
RMO No. 019-2026 prescribes the policies, guidelines, and procedures for processing applications for the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers under RR No. 004-2026.
I. COVERAGE
The issuance prescribes the policies, guidelines, and procedures for processing applications under the One-Time Abatement Program for Micro Taxpayers pursuant to Revenue Regulations No. 004-2026.
II. TAX TREATMENT
Qualified micro taxpayers may avail of a one-time abatement of eligible tax liabilities and penalties until December 31, 2026. Approved applications result in the issuance of a Certificate of Availment and the closure of the covered tax case.
III. DOCUMENTARY REQUIREMENTS
1. Individual Taxpayers
The following documentary requirements shall be submitted by individual taxpayers applying for the One-Time Abatement Program:
a. Three (3) duly accomplished copies of BIR Form No. 2121 (One-Time Abatement for Micro Taxpayers Application Form);
b. Photocopy of a valid government-issued identification (ID);
c. Duly notarized Special Power of Attorney (SPA) and a photocopy of the valid government-issued ID of the authorized representative, if the application is filed through a representative;
d. Certificate of Existence of Outstanding Tax Liability/ies (CEOTL);
e. Copy of the Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN), Final Letter of Demand (FLD), or Final Decision on Disputed Assessment (FDDA), if applicable; and
f. Letter of withdrawal of any previously filed application for compromise or abatement, if applicable.
2. Non-Individual Taxpayers
The following documentary requirements shall be submitted by non-individual taxpayers applying for the One-Time Abatement Program:
a. Three (3) duly accomplished copies of BIR Form No. 2121 (One-Time Abatement for Micro Taxpayers Application Form);
b. Duly notarized Board Resolution, Written Resolution (for One Person Corporations), or Secretary’s Certificate authorizing the representative to process the application;
c. Photocopies of the valid government-issued IDs of the authorized representative and the sole stockholder (for One Person Corporations) or Corporate Secretary, as applicable;
d. Certificate of Existence of Outstanding Tax Liability/ies (CEOTL);
e. Copy of the Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN), Final Letter of Demand (FLD), or Final Decision on Disputed Assessment (FDDA), if applicable; and
f. Letter of withdrawal of any previously filed application for compromise or abatement, if applicable.
IV. PROCEDURES FOR AVAILMENT
| Steps | Procedures |
| Application Filing | The micro taxpayer files the One-Time Abatement for Micro Taxpayers Application Form (BIR Form No. 2121) in triplicate with the complete documentary requirements at the Revenue District Office (RDO). |
| Evaluation of Application | The RDO verifies the completeness and correctness of the documents, determines the taxpayer’s eligibility, and forwards qualified applications for review and approval by the Assistant Revenue District Officer (ARDO) and Revenue District Officer (RDO). |
| Issuance of CEOTL | The concerned BIR offices issue the Certificate of Existence of Outstanding Tax Liability/ies (CEOTL) within two (2) working days from receipt of the request after verifying the taxpayer’s outstanding tax liabilities. |
| Payment of Abatement Fee | The taxpayer pays the P5,000 abatement fee within five (5) working days from filing the application using BIR Form No. 0605 through the BIR’s electronic platforms or other authorized payment channels. |
| Issuance of Certificate of Availment | Upon submission of proof of payment, the RDO issues the Certificate of Availment within five (5) working days, which serves as proof of the taxpayer’s successful availment of the one-time abatement and the closure of the covered case. |
| Cancellation of Assessments and Lifting of Collection Remedies | For final and executory assessment cases, the concerned office prepares the Authority to Cancel Assessment (ATCA). Where applicable, issued warrants, tax liens, levies, garnishments, and other collection remedies are lifted or amended to reflect the remaining tax liabilities. |
| Reporting and Record Updating | The RDO and other BIR offices concerned prepare and submit the required reports, update BIR records, and monitor approved applications for proper implementation of the one-time abatement program. |
V. REVIEW AND AUDIT
• Applications for the One-Time Abatement Program are subject to review and validation by the concerned BIR offices, with the RDO evaluating the taxpayer’s eligibility and documentary requirements before approval by the ARDO and RDO.
• The concerned BIR offices are responsible for maintaining records, monitoring covered tax cases, and preparing reports to ensure proper implementation of the program.
• BIR personnel who fail to comply with the prescribed policies, guidelines, and procedures may be held administratively liable under existing laws and regulations.