RMO No. 19-2026 — Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I | Annex J | Annex K | Annex L | Annex M

Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City JUL2 32026 PILIPINAS BAGONG

REVENUE MEMORANDUMORDER NO. 0.1 9 - 2 0. 2 6

SUBJECT : Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant tc Revenue Regulations No. 004-2026

TO : All Internal Revenue Officials, Employees and Others Concerned

I OBJECTIVES

Taxpayers. of applications for the availment of a one-time abatement of taxes and/or penalties for Micro This Order is issued to prescribe policies, guidelines, and procedures in the processing

I. POLICIES AND GUIDELINES

1. The Revenue District Office (RDO) shall process the application for availment of one-

time abatement of taxes and/or penalties by micro taxpayers starting from the effectivity of Revenue Regulations (RR) No. 004-2026.

2. The RDO shall check and evaluate the completeness and correctness of the

documentary requirements as enumerated in the One-Time Abatement for Micro Taxpayers Application Form (BIR Form No. 2121) [Annex "A"], and ensure that all fields of the said application form are completely and accurately filled-out.

3. Application for the availment of one-time abatement of taxes and/or penalties for Micrc Taxpayers shall be filed in triplicate copies and be received only if the following required documents are complete:

a. For Individual:

i. Three (3) duly accomplished One-Time Abatement for Micro Taxpayers Application Form (BIR Form No. 2121);

RECORDS MANAGEMENT DIVISION BUREAUY 00000470 OFY VTERNAL REVEnUE ii. Photocopy of valid government-issued ID of micro taxpayer-applicant (e.g., PhilSys, Passport, Driver's License) showing the name, address, and birthdate:

JUL 2 3 2026

Y ADMIN UNIT - TME: 4:40PW Revenue Memorandum Order ( Page 1 of 13

iii. Duly notarized Special Power of Attorney (SPA) authorizing the Program, if filed through an authorized representative; representative to process the application for the One-Time Abatement

iv. Photocopy of valid government-issued ID of the authorized representative;

v. Certificate of Existence of Outstanding Tax Liability/ies (CEOTL):

vi. Copy of the Preliminary Assessment Notice (PAN), Final Assessment assessments, if applicable; and Notice (FAN), Final Letter of Demand (FLD) or Final Decision on Disputed Assessment (FDDA) with the corresponding details of

vii. Letter of withdrawal of application for compromise or application for abatement, if applicable.

b. For Non-Individual:

i. Three (3) duly accomplished One-Time Abatement for Micro Taxpayers Application Form:

ii. Duly notarized Board Resolution or Written Resolution, in case of One Person Corporation (OPC), or Secretary Certificate authorizing the

Program; representative to process the application for the One-Time Abatement

I. Photocopy of valid government-issued ID of the sole stockholder of the OPC or Corporate Secretary:

iv. Photocopy of valid government-issued ID of the authorized representative/s:

V. CEOTL;

vi. Copy of the PAN, FAN, FLD or FDDA with the corresponding details

of assessments, if applicable; and

vii. Letter of withdrawal of application for compromise or application for

abatement, if applicable.

4. CEOTL using the format (Annex "B) shall be issued to the taxpayer-applicant by the

following concerned BIR Offices within two (2) working days from receipt of the request:

RECORDS MANAGEMENT DIVISION 0470 ERNAL.REVENUE

JUL 2 3 2026

BY: Admin unit'. "HIME: _3140Rm Revenue Memorandum Order | Page 2 of 13

MICRO TAXPAYER TAX CASES ISSUING OFFICE/S

1 Delinquent Accounts 2 Cases with pending Compromise

Settlement applications O Abatement under RR No. 13-2001

3 "Accounts Payable" or "Due to BIR" applications duly recorded or Regional Collection Division

acknowledged in the Taxpayer's Books of Account (for certification that the payable does not appear in the records as delinquent account) A 3 Cases with preliminary or final assessment, whether unprotested or with administrative protest pending in the Regional Office, Revenue District Office, Legal Service thru Appellate Division. Collection Service, Enforcement and Advocacy Service and other Offices in the National Office Tax cases being disputed before Office of the Regional Director, Revenue District Office. Division, through the Regional Assessment Collection Service, Appellate Division, Enforcement and Advocacy Service, or other Offices in the National Office

the Department of Justice and the courts, including decided cases Legal Division of the Regional Office which are not yet final and | or Litigation Division in the National

6. executory Tax Collection Cases filed with the Office

Courts 7 Criminal violations, other than

Evaders (RATE) Program of the those under the Run After Tax

8 No basic tax due but only penalties Bureau, and other tax fraud cases, which are not yet filed in Court Revenue District Office

accessory due (except interests and surcharge todeficiency tax assessment) 9. Open Stop-Filer Cases

) RECORDS MANAGEMENT DIVISIO 00470 5.f VENUE

JUL 2 3 2026

BY Admin unit - 2-- Time: -1 r'y0ow Revenue Memorandum Order Page 3 of 13

MICRO TAXPAYER TAX CASES ISSUING OFFICE/S 10. Criminal violations under the Run

AfterTaxEvaders(RATE) Program of the Bureau, and other Legal Division of the Regional Office tax fraud cases, which are not yet filed in Court National Office or Prosecution Division in the

been filed in Court) (for certification that no case has

All issuing Offices of CEOTL shall prepare Monthly Summary List of Issued

"C") and submit to Regional Collection Division (RCD) having jurisdiction over the taxpayer-applicant every 1oth day of the following month. Certificate of Existence of Outstanding Tax Liability/ies For Micro Taxpayers (Annex

5. The Assistant Revenue District Officer shall review and sign the application form for the approval of the Revenue District Officer.

6. The Certificate of Availment (Annex "D) shall be issued by the concerned Revenue

District Officer within five (5) working days from the receipt of the proof of payment

Certificate shall serve as the taxpayer-applicant's availment of one-time abatement. of the prescribed abatement fee. In the absence of the Revenue District Officer, the Certificate of Availment shall be issued by the Assistant Revenue District Officer. Such compliance with the requirements, and the closure of the case covered by the certificate.

7. Any person or taxpayer, natural or juridical, who is classified as micro taxpayer, may avail of the one-time abatement to settle any delinquent account/s or assessment/s. whether preliminary or final, disputed or not, open case penalties and compromise

of December 31, 2025 pursuant to RR No. 004-2026. penalties, including those of micro taxpayers who have ceased business operations, as

8. Qualified micro taxpayers may avail of the one-time abatement of taxes and/or Eighty Thousand Pesos (P80,000.00) per taxable year. RR No. 004-2026 with delinquent or assessed basic tax or penalties of not more than penalties, until December 31, 2026, for cases falling under Section 4 of

Q00.00.470electropisly or manually through any Authorized Agent Bank (AAB). RE RECORDS MANAGEMENT DIVISION AU OF INTERNAL RT 9.The Five Thousand Pesos (P5,000.00) abatement fee shall be paid within five (5) using the Tax Type "MA" One-Time Abatement for Micro taxpayers, Alphanumeric working days from the filing of the application form. For the payment of the abatement fee, BIR Form No. 0605 (Payment Form) shall be filed electronically through the BIR's electronic platforms or if unavailable, manually, in accordance with existing issuances, Tax Code (ATC) MC350 for individual and MC351 for non-individual, and paid

JUL 2 3 2026

BY Admin'unit TIME: 3:40Ow Revenue Memorandum Order | Page 4 of 13

10. The Authority to Cancel Assessment (ATCA) for cases covered by FAN, FLD or FDDA which have become final and executory shall be prepared by the concerned RCDs, within five (5) working days from receipt of Monthly List of Approved One-

Preliminary or Final, Disputed or Not (Annex "G"). Time Abatement Applications of Micro Taxpayers with Assessment Cases, whether

Director, the ATCA shall be approved by the Assistant Regional Director. involved and shall be approved by the Regional Director. In the absence of the Regional The ATCA shall be issued per taxable year regardless of the number of tax types

11. Lifting orders of the issued Warrant of Distraint and/or Levy (WDL), Warrants of

Garnishment (WG), Notice of Tax Lien (NTL), Notice of Tax Levy (NOL) and Notice of Encumbrance (NOE) shall be prepared and issued by the concerned RCDs based on the approved ATCA, provided the tax liabilities covered by these warrants and notices are included in the taxpayer's availment of the one-time abatement.

In case not all outstanding delinquent accounts are included, the issued WDLs, WGs, NTLs, NOLs and NOEs shall be amended to reflect the remaining tax liabilities after deducting the tax liabilities which have been covered by the application.

12. The RDO shall prepare and submit the following reports to the concerned offices:

TYPE OF REPORT CONCERNED OFFICE/S FREQUENCY OF SUBMISSION

Applications of Micro Taxpayers with Open List of Approved: One- Time Stop-Filer Data Correction (Annex "E") Cases Abatement for National Office Data Center Performance Audit Section (NODC) or Revenue Data Collection Division (RCD) Collection Programs and (CPPAS) of Regional Center (RDC); the date of approval working days from Within two (2)

Monthly Approved of Micro Taxpayers with Abatement Applications Delinquent (Annex "F") List One-Time Accounts of Performance Audit Section Collection Division (RCD) Collection Programs and (CPPAS) of Regional day of the following On or before the 5th month

Sa)RECORDS MAN 00000470 OFINTERNAL REVENU AGFMENT DIVISION

JUL 2 3 2026

Y admin unit - 2 TIME: 3:40m Revenue Memorandum Order | Page 5 of 13

TYPE OF REPORT CONCERNED OFFICE/S FREOUENCY OF SUBMISSION Monthly Approved List One-Time of

Abatement Applications

(Annex "G Final, Disputed or Not Monthly of Micro Taxpayers with Assessment whether Preliminary or Approved List One-Time Cases. of Collection Programs and Regional Assessment Division day of the following On or before the 5th month

of Micro Taxpayers with Abatement Applications Performance Audit Section (CPPAS) of Regional

(Annex "H") Other Cases Collection Division (RCD)

13. The RCD or Regional Assessment Division shall prepare and submit the following reports to the concerned offi ces:

TYPE OF REPORT CONCERNED OFFICE FREQUENCY OF SUBMISSION

Monthly Consolidated List of Approved One- Time Abatement

List of Approved One- Stop-Filer Cases for Data Correction (Annex "J") Taxpayers with Open (Annex "I) Monthly Time Taxpayers Delinquent Applications of Micro Applications of Micro Consolidated Abatement Accounts with Accounts Receivable Collection Programs Monitoring Division Division (CPD) (ARMD) On or before the 1oth day of the following month

@ugeads OFinaernan Revendg 00000470 INTERNAL REVENUE

JUL 2 3 2026

BY: ADMIN UNIT TiME: 7Y 0gm Revenue Memorandum Order [ Page 6 of 13

TYPE OF REPORT CONCERNED OFFICF FREQUENCY OF SUBMISSION

Monthly. Consolidated List of Approved One- Applications of Micro Taxpayers with Other Time Cases (Annex "K") Abatement ARMD

List of Approved One- Taxpayers whether Preliminary or (Annex "L") Monthly Time Applications of Micro Assessment Final, Disputed or Not Consolidated Abatement Cases, with Assessment Performance Monitoring Division (APMD) On or before the 1oth day of the following month

Monthly List of Approved One-Time

of Micro Taxpayers with Issued Abatement Applications Authority to ARMD

Cancel Assessment (Annex "M") SOABUREAUOPINTERNA 00000470 IMM

RECORDS MANAGEMENT DIVISION

III. PROCEDURES 1.REVENUE DISTRICT OFFICE H CT Aa JUL 2 3 2026

1 A. Officer of the Day: BY ADMU UNIT.2 TF15 7:y0a

1. Receive from taxpayer the One-Time Abatement for Micro Taxpayers Application Form (BIR Form No. 2121), in triplicate copies, together with the complete

documentary requirements enumerated in paragraph no. 3, Section II. Policies and Guidelines, of this Memorandum Order.

Iii. I I Original -- Taxpayer's copy Duplicate -- RDO's copy Triplicate -- RCD's copy

2. Check and evaluate the completeness of the documentary requirements submitted by the taxpayer-applicant.

Revenue Memorandum Order ( Page 7 of I3

3. Inform the taxpayer of lacking requirement/s or issue that may arise regarding the application, if any.

4. Assess all documents received from the concerned section attached in the

application and determine whether the taxpayer-applicant is qualified for abatement.

5. Endorse the application form to Assistant Revenue District Officer for review and

Revenue District Officer for approval, if the application qualifies for the abatement.

6. Provide the approved application form to the taxpayer-applicant.

7. Inform the taxpayer-applicant to pay the one-time abatement fee using the BIR Form No. 0605 (Payment Form) and to file the payment form electronically through

the BIR's electronic platforms (Electronic Filing and Payment System/eBIRForms) or if unavailable, manually, in accordance with existing issuances and pay the electronically through any available electronic payment channels of BIR. corresponding abatement fee through the over-the-counter facility of any AAB, or

8. Receive proof of payment of BIR Form No. 0605 (Payment Form) from the

taxpayer-applicant and endorse the payment and other documents to the Compliance Section for the issuance of the Certificate of Availment.

9. Release the Certificate of Availment to the taxpayer.

B. Compliance Section:

For processing of CEOTL (Open Stop-Filer Cases):

1. Receive from taxpayer-applicant the request letter for the issuance of CEOTL following the existing procedure in the issuance of certificate.

2. Verify and indicate all open stop-filer cases and provide the list at the request form

and attach additional sheet, if applicable.

3. Endorse the request for CEOTL to the Collection Section.

4. Receive and release to the taxpayer-applicant the approved CEOTL from the Revenue District Officer. 00000470 r processing of Certificate of Availment, data correction, and reportorial

equirements:

AOMIN UN'TM? JUL 2 3 2026 RMENTRENEN GFA Receive approved application form (BIR Form No. 2121), proof of payment of BIR Form No. 0605 (Payment Form) and other necessary documents. in his absence, the Assistant Revenue District Officer. Prepare the Certificate of Availment for approval of the Revenue District Officer or

Two Revenue Memorandum Order ( Page 8 of 13

3.Endorse the signed Certificate of Availment to the Officer of the Day.

4. Maintain a record of all approved or disapproved applications for One-Time Abatement of Micro Taxpayers.

5. Prepare, process all approved applications for necessary data correction and log to

Service Desk.

6. Submit thru email the List of Approved One-Time Abatement Applications of

the concerned NODC or RDC, copy furnished CPPAS of RCD, within two (2) days from the date of approval. Micro Taxpayers with Open Stop-Filer Cases for Data Correction (Annex "E") to

7. Submit thru email the Monthly List of Approved One-Time Abatement Applications of Micro Taxpayers with Delinquent Accounts (Annex "F") and

Monthly List of Approved One-Time Abatement Applications of Micro Taxpayers the following month. with Other Cases (Annex "H") to the CPPAS of RCD on or before the 5th day of

8. Prepare and submit Monthly List of Approved One-Time Abatement Applications or Not (Annex "G") to Regional Assessment Division on or before the 5th day of of Micro Taxpayers with Assessment Cases, whether Preliminary or Final, Disputed

the following month.

C. Collection Section:

1. Receive from Compliance Section the request for CEOTL.

2. Verify and indicate the existence of open stop-filer cases not tagged in the BIR Cor Systems. S RECORDS 00.00.4 DIVISION VFnU

3. Endorse the request for CEOTL to the Client Support Section

D. Client Support Section: JUL_ 2 3 2026

1. Receive from Collection Section the request for CEOTL AdmIn yntT T TIME: _7'Y02 2. Check and validate if the taxpayer-applicant is classified as MICRO'taxpayer.

3. Endorse the request for CEOTL to the Assessment Section.

E. Assessment Section:

1. Receive from Client Support Section the request for CEOTL

2. Verify and indicate if the taxpayer-applicant has a pending assessment case

unpaid compromise penalties under Revenue Memorandum Order No. 7-2015. whether preliminary or final, unprotested or with administrative protest, and/or

Revenue Memorandum Order ! Page 9 of 13

3. Endorse the request for CEOTL to the Revenue District Officer or in his absence, the Assistant Revenue District Officer for signature.

F. Revenue District Officer or Assistant Revenue District Officer

For processing of CEOTL:

1. Receive, review, evaluate, and sign the CEOTL from the Assessment Section.

2. Endorse the signed CEOTL to the Compliance Section.

For processing of application and issuance of Certificate of Availment:

1. Receive, review and evaluate the application form, and BIR Form No. 0605 (Payment Form) from the Officer of the Day.

2. Sign the application form and BIR Form No. 0605 (Payment Form) if the criteria

are met.

3. Endorse all approved documents to Officer of the day

4.Receive the Certificate of Availment from the Compliance Section.

5. Sign and endorse the Certificate of Availment to the Compliance Section.

2. REGIONAL COLLECTION DIVISION

A. Collection Programs and Performance Audit Section (CPPAS)

1. Receive copies of the List of Approved One-Time Abatement Applications of Micro Taxpayers with Open Stop-Filer Cases for Data Correction (Annex "E")

with Delinquent Accounts (Annex "F") and Monthly List of Approved One-Time Monthly List of Approved One-Time Abatement Applications of Micro Taxpayers together with the copy of the corresponding Certificates of Availment from RDO. Abatement Applications of Micro Taxpayers with Other Cases (Annex "H')

2. Consolidate all received reports submitted from the Compliance Section.

V mNUIE HJUt. 2 3 2026 e RUBEAUS RFA E G 3. Submit through email the Excel softcopy of the Monthly Consolidated List of Submit through email the Monthly Consolidated List of Approved One-Time following month. Abatement Applications of Micro Taxpayers with Delinquent Accounts (Annex "J") and Monthly Consolidated List of Approved One-Time Abatement Applications of Micro Taxpayers with Other Cases (Annex "K") to the ARMD on Approved One-Time Abatement Applications of Micro Taxpayers with Open Stop Filer Cases for Data Correction (Annex "I?) to CPD on or before the 10th day of the

2

-30pk tTe ui Ca A I C or before the loth day of the following month. Revenue Memorandum Order | Page 10 of 13

B. Tax Clearance Section (TCS)

1. Receive from taxpayer-applicant the request letter for the issuance of CEOTL following the existing procedure in the issuance of certificate.

2. Verify and indicate all pending delinquent account case/s based on Accounts Receivable Monitoring System (ARMS) and other available records

3.Issue CEOTL to the taxpayer-applicant.

4. Prepare ATCA for approval of Regional Director or in his absence, the Assistant Regional Director.

5. Prepare and submit Monthly List of Approved One-Time Abatement Applications of Micro Taxpayers with Issued Authority to Cancel Assessment (Annex "M") to ARMD.

6. Receive from CPPAS the Monthly Consolidated List of Approved One-Time

Abatement Applications of Micro Taxpayers with Delinquent Accounts (Annex "J*).

7. Update the details of the taxpayer-applicant with approved one-time abatement application in the ARMS.

3.COLLECTION PROGRAMS DIVISION (CPD)

1. Receive in Excel softcopy the Monthly Consolidated List of Approved One-Time Abatement Applications of Micro Taxpayers with Open Stop-Filer Cases for Data Correction (Annex "I") from CPPAS of RCD.

2. Prepare database for monitoring purposes on the frequency and impact of the abatement program.

4.ACCOUNTS RECEIVABLE MONITORING DIVISION (ARMD)

1. Receive and maintain the Monthly Consolidated List of Approved One-Time RCD. Abatement Applications of Micro Taxpayers with Delinquent Accounts (Annex "J") and Monthly Consolidated List of Approved One-Time Abatement Applications of Micro Taxpayers with Other Cases (Annex "K) from CPPAS of

2. Validate whether records of delinquent taxpayers were updated by the concerned Region in ARMS.

0000047

Ie ECORDS MANASEMENT DIVISiON

.

JUL 2 3 2026

3 ADMIN UNIT TIME: I'Y0RW Revenue Memorandum Order | Page 11 of 13

5. ASSESSMENT PERFORMANCE MONITORING DIVISION (APMD)

1. Receive and maintain the Monthly Consolidated List of Approved One-Time Preliminary or Final, Disputed or Not (Annex "L") from Regional Assessment Division. Abatement Applications of Micro Taxpayers with Assessment Cases, whether

2. Validate whether records of assessment cases were finalized and closed.

6. NATIONAL OFFICE DATA CENTER (NODC) or REVENUE DATA CENTER

(RDC)

1. Receive the List of Approved One-Time Abatement Applications of Micro Compliance Section of the RDO. Taxpayers with Open Stop-Filer Cases for Data Correction (Annex "E") from the

2. Execute or implement data correction or update within two (2) working days upon receipt of the List of Approved One-Time Abatement Applications of Micro Taxpayers with Stop-Filer Cases for Data Correction (Annex "E") following the existing procedures on data correction.

3. Notify immediately the requesting RDO on the successful implementation of the data correction or update for open stop-filer cases of taxpayers with approved one- time abatement applications.

7.REGIONAL LEGAL DIVISION

1. Receive from taxpayer-applicant the request letter for the issuance of CEOTL following the existing procedure in the issuance of certificate.

2.Issue CEOTL to the taxpayer-applicant.

8. REGIONAL ASSESSMENT DIVISION

1. Receive from taxpayer-applicant the request letter for the issuance of CEOTL following the existing procedure in the issuance of certificate.

2. Issue CEOTL to the taxpayer-applicant reflecting the details of assessment.

3. Receive Monthly List of Approved One-Time Abatement Applications of Micrc

ADMUN dNit ? YO D HL JUL 23202s UREA O (Annex "G") from RDO Taxpayers with Assessment Cases, whether Preliminary or Final, Disputed or Not Prepare and submit Monthly Consolidated List of Approved One-Time Abatement

E Applications of Micro Taxpayers with Assessment Cases, whether Preliminary or Final, Disputed or Not (Annex "L") to APMD

00

Revenue Memorandum Order | Page 12 of 13

9. PROSECUTION DIVISION, LITIGATION DIVISION, APPELLATE DIVISION AND OTHER CONCERNED DIVISIONS IN THE NATIONAL OFFICE

1. Receive from taxpayer-applicant the request letter for the issuance of CEOTI

following the existing procedure in the issuance of certificate.

2. Issue CEOTL to the taxpayer-applicant.

VI. ADMINISTRATIVE SANCTIONS

Concerned personnel who have been found remiss in their responsibilities in

policies. imposed with the applicable administrative sanctions as provided under existing ensuring compliance with the herein prescribed policies and procedures shall be

Vh. EFFECTIVITY

This order shall take effect immediately.

CHARLITO MARTIN R. MENDOZ

Commissioner of Internal Revenue

X BUREAU XF YNTERNAL REVENUE RECORDS MANAGEMENT DIVISION 00000470

- JUL 23 2026

BY ADMIN UNIT.2 TIME: 740ow

Revenue Memorandum Order| Page 13 of 13