How to get your BIR open-case list

Before you enter cases, get the BIR's own list of what's open under your TIN. Filing against your actual open cases is what makes the application clean — and it's the only way to be sure you're not missing one.

What to ask for

• Delinquency Verification / open-case list
  Ask the Collection Section for your delinquency verification — the official list of unpaid, demandable accounts under your TIN.
• Assessment notices (PAN / FAN / FLD / FDDA)
  From the Assessment Section: any Preliminary or Final Assessment Notice, Formal Letter of Demand, or Final Decision on Disputed Assessment still outstanding.
• Stop-filer / open-case (return-compliance) list
  The CMS / open-case list of returns the BIR expected but never received — old periods where you stopped filing show up here.
• Accounts receivable / Due-to-BIR balances
  Any account already booked as receivable by the BIR, including penalties-only balances with no basic tax.

How to get it

1. Request your records at your RDO.
   Visit in person (front-line / Client Support Section) and ask for your delinquency verification and open-case list. Some RDOs accept an emailed request — call ahead.
2. Note every open item with its year and amounts.
   For each one, write down the tax type (Income Tax, VAT, Percentage Tax, etc.), the taxable year, the basic tax, and the penalties. You'll type these on the next step.
3. Keep the printouts.
   The assessment / verification reference numbers go on your Annex A and help the RDO match your application to your record.

No open cases on the list? You may have nothing to abate — that's good news. If you believe a case exists but isn't showing, ask the RDO to check the CMS/open-case system under your TIN before you proceed.

Send this to your RDO, or bring a printout. Fill in the blanks in [brackets].

Subject: Request for open-case records — One-Time Abatement (RR 4-2026), TIN [your TIN]

Dear [RDO Office / Officer of the Day],

I am a registered taxpayer under your Revenue District Office and I intend to apply for the One-Time Abatement for Micro Taxpayers under Revenue Regulations No. 4-2026.

To prepare my application, may I request my open-case records as of 31 December 2025:
- Delinquency Verification / list of open cases under my TIN
- Any outstanding assessment notices (PAN / FAN / FLD / FDDA)
- Stop-filer / open-case (return-compliance) list
- Accounts receivable / "Due to BIR" balances

My details:
- Registered name: [your registered name]
- TIN: [your TIN]
- Registered address: [your address]

Thank you for your assistance. I am happy to comply with any requirements or fees for securing these records.

Respectfully,
[your name]
[contact number / email]