RR 4-2026 abatement · the window closes 31 December 2026 — 171 days left.
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BIR One-Time Abatement · RR No. 4-2026

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 — basic tax, surcharge, and interest included — for the BIR's ₱5,000 fee per taxable year (our 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 →

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

1. Were your business sales under ₱3 million in each year you have a case?

Micro taxpayers earn under ₱3M gross sales per taxable year, and each year is judged on its own. A dormant or barely-active year easily qualifies — VAT-registered or not.

2. Which of these sound familiar? (pick what fits)

Most people aren't sure — "I'm not sure" is a perfectly good answer.

I got a BIR letter I never answered
I stopped filing my returns at some point
I have an old business I never officially closed
I have a BIR case in court or under protest
3. Roughly how big is the tax/penalty involved?

Cases spread over several years? Judge each year separately — years under ₱80,000 can still qualify.

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. 1 · Check

    Find out in 2 minutes if the abatement covers you.

  2. 2 · Prepare

    Get your personalized list: what you need and what to do.

  3. 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 of total basic tax and/or penalties per taxable year, across all covered cases for that year. Interest is on top — it's abated but not counted toward the ₱80,000 test.

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 must specify the tax type and basic amount per case, or it's denied. After filing you pay ₱5,000 within 5 working days and submit proof within 5 working days, or the application is voided. The deadlines are strict — we walk you through each one so you don't miss a step.

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.