28/10/2026
𝗕𝗜𝗥 𝗘𝗬𝗘𝗦 𝗘𝗫𝗣𝗔𝗡𝗦𝗜𝗢𝗡 𝗢𝗙 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗧𝗢 𝗦𝗠𝗔𝗟𝗟 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦; 𝗡𝗘𝗔𝗥𝗟𝗬 𝟰,𝟬𝟬𝟬 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦 𝗕𝗘𝗡𝗘𝗙𝗜𝗧 𝗜𝗡 𝗙𝗢𝗨𝗥 𝗠𝗢𝗡𝗧𝗛𝗦
Four months after the One-Time Abatement Program for Micro Taxpayers was established, the Bureau of Internal Revenue (BIR) has recorded 3,929 beneficiaries and P266.79 million in taxes and penalties abated as of October 24, 2026. The results have led the Bureau to study expanding the program to include small taxpayers.
Commissioner Charlito Martin R. Mendoza said the level of availment shows that targeted tax relief can help taxpayers settle covered obligations and clear long-pending tax cases.
“Sa ngayon, ang programa ay para sa micro taxpayers na may annual gross sales na mas mababa sa P3 million. Nakikita natin sa dami ng nag-avail na malaking tulong ang tax relief na ito para maayos nila ang kanilang mga obligasyon at tax records,” Mendoza said.
“Dahil dito, pinag-aaralan na rin natin ang pagpapalawak ng one-time tax abatement para maisama ang small taxpayers, o iyong may annual gross sales na P3 million hanggang mas mababa sa P20 million. Sa ganitong paraan, mas marami pang taxpayers ang mabibigyan ng relief, habang natutulungan din natin ang BIR na maisara ang mga open cases na matagal nang nakabinbin,” he added.
Under the current program, qualified micro taxpayers with covered basic taxes and/or penalties totaling not more than P80,000 for a taxable year may apply for abatement upon payment of a P5,000 abatement fee, subject to the prescribed conditions.
As of October 24, a total of 17,101 applications had been filed, of which 15,050 had been approved, covering 45,341 tax and penalty items.
Of the P266.79 million abated, P42.05 million represented basic taxes and P224.74 million represented compromise penalties.
The program covers qualified micro taxpayers with delinquent accounts, preliminary or final assessments, whether disputed or not, and open stop-filer cases as of December 31, 2025, including those involving taxpayers who have ceased business operations.
The One-Time Abatement Program for Micro Taxpayers was highlighted by President Ferdinand R. Marcos Jr. in his 2026 State of the Nation Address as part of the government’s relief measures for micro-entrepreneurs. It also aligns with the Department of Finance’s broader push under Finance Secretary Frederick D. Go to provide targeted relief and make tax administration more responsive to taxpayers.
The BIR has also made payment under the program more convenient by updating the Offline eBIRForms Package to support abatement payments through BIR Form No. 0605.
The program remains available until December 31, 2026.
“Our Revenue Regions and Revenue District Offices will continue reaching out to qualified micro taxpayers and assisting them with availment. We want to make sure that those who qualify for this relief know that it is available and know where to go for assistance,” Mendoza said.