Do you have a hidden BIR case? You may be able to wipe it for the BIR's ₱5,000 fee.
Revenue Regulations No. 4-2026 lets micro taxpayers (yearly sales under ₱3M) clear a delinquency, assessment, or stop-filer case (old unpaid taxes or unfiled returns) of up to ₱80,000 — counted as basic tax + compromise penalties; surcharge and interest don't count toward the limit and are wiped on top (RMC 84-2026) — for the BIR's ₱5,000 fee per taxable year (our BIR Form 2121 "Annex A" preparation fee is separate, from ₱2,240 (VAT-inclusive) per taxable year), and walk away with a Certificate of Availment. The window closes 31 December 2026.
Take the free 2-minute check below. We tell you straight: likely, maybe, or not — and what to do next.
Not sure what BIR cases you have? Here's how to get your open-case list →
How much is your BIR penalty?
Free calculator — see the itemized estimate (surcharge, interest, and the usual compromise amount) with the regulations cited, then check if the covered cases can be settled for ₱5,000 per taxable year.
Compute my penalty — free →Best estimate only. The official computation always comes from your RDO.
Closing or retiring your business?
Open BIR cases surface the day you file for closure — and they block your clearance. Check in 2 minutes whether anything you know about points to a blocker.
This is for:online sellerssari-sari storesdormant businessesfreelancers who stopped filingbusinesses never properly closed
The math, straight up
Say you owe ₱68,000 in old taxes and penalties from one taxable year. Through the abatement you pay ₱5,000 to the BIR + ₱2,240 to us = ₱7,240 total for that year. Once the BIR approves your availment, the case is closed and you keep ₱60,760. (More years covered = ₱6,680 more per additional year: ₱5,000 BIR + ₱1,680 service.)
After 31 December 2026 the abatement option expires — unpaid liabilities remain due and keep growing under the regular rules.
Is this real? Don't take our word for it: Grant Thornton · Rappler · SunStar · TaxSpecialista video
If you continue past the free check, per taxable year covered: ₱5,000 to the BIR (paid directly to the BIR, not to us) + our service fee from ₱2,240 (VAT-inclusive).
How it works in 3 steps
1 · Check
Find out in 2 minutes if the abatement covers you.
2 · Prepare
Get your personalized list: what you need and what to do.
3 · File it yourself
You submit your own returns and Annex A — we never touch your papers.
How RR 4-2026 works
Who can avail?
Micro taxpayers — natural (an individual) or juridical (a company or corporation) — with gross sales below ₱3,000,000 for the taxable year being applied for (business income only for mixed earners — someone employed who also runs a business), per RR 8-2024. Both tests apply per taxable year: you must be micro for that year AND that year's abatable total must not exceed ₱80,000.
How much can be abated?
Up to ₱80,000 per taxable year, counted as basic tax + compromise penalties across all covered cases for that year (RMC 84-2026 Q12/Q18). Surcharge and interest are on top — they're abated with the rest but never counted toward the ₱80,000 test, so a case can be tested at ₱75,000 and wipe ₱114,000. Staying within the limit is your own election: by entering your amounts and proceeding, you declare that the year's combined total is within ₱80,000 — we prepare your Annex A from your figures and don't independently verify them.
How much does it cost?
Two payments, nothing hidden, both per taxable year covered: the BIR's ₱5,000 compromise fee, paid directly to the BIR on its own channel — we never collect it — and our Annex A preparation fee (₱2,240 for the first year, ₱1,680 each additional year, VAT-inclusive). The eligibility check is free.
What cases are covered?
Delinquent accounts, assessments (with or without a pending protest), cases in court, collection cases, pending compromise or abatement applications, "Due to BIR" booked items, penalties-only cases, and criminal cases not yet filed in court.
What's the catch?
The application (BIR Form No. 2121) must specify the tax type and basic amount per case, or it's denied — and it must cover ALL your unpaid covered liabilities for that year; leaving one out is a ground for denial. After filing, two strict clocks run: pay the ₱5,000 within 5 working days of filing (missing this is a ground for denial), then submit proof of payment within 5 working days of paying (missing this voids the application automatically — you may re-file within the window). You'll also need your CEOTL — the BIR certificate of your outstanding liabilities, issued within 2 working days of your request — before you file. We walk you through each step so you don't miss one.
Will applying get me audited?
Applying does not, by itself, trigger an audit — the BIR evaluates the application based solely on the documents you submit; no field audit or new investigation is initiated by reason of the application (RMC 84-2026 Q28). It does not, however, suspend audits or assessments for years or cases NOT covered by your application. And once your complete application is filed, collection enforcement for the covered taxable year is suspended while it is pending (RMC 84-2026 Q25). Even on a denial or withdrawal, the ₱5,000 fee is not wasted — it is applied as partial payment of the liability (RMC 84-2026 Q7).
Will the BIR know I checked?
No. Your answers stay on your device while you check — nothing is sent anywhere. Only if you later choose to send us your contact details does your result summary come along with them, so we can actually help.
What if I'm not qualified?
Then the check tells you straight, for free, along with what your options are instead. You pay nothing to find out.
Do I need an accountant?
No. The whole point is self-serve: the app builds your personalized guide and fills the official Annex A form — you file it yourself, step by step.