How to get your BIR open-case list
Before you can apply for the One-Time Abatement, you need the BIR's own list of what's open under your TIN. Here's exactly what to ask for, how to request it, and an email template you can send today.
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.
Enter your RDO code to see its Revenue Region. Your code is on your Certificate of Registration (BIR Form 2303).
Office details can change. Always confirm the current RDO address and hours with the BIR before you go.
What to ask for
- Delinquency Verification / open-case listAsk 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) listThe 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 balancesAny account already booked as receivable by the BIR, including penalties-only balances with no basic tax.
- CEOTL — Certificate of Existence of Outstanding Tax LiabilityThe certificate you'll need BEFORE filing the abatement application (RMC 84-2026 Q3). Ask which issuing office(s) your cases need — stop-filer and penalties-only cases are usually the RDO itself. It's issued within 2 working days and is the CONTROLLING record of what you owe: if your own figures differ, the CEOTL wins.
How to get it
- 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.
- 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.
- Keep the printouts.The assessment / verification reference numbers go on your BIR Form 2121 (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.
Reading your open-case list
The printout the RDO hands you is usually headed "Case Monitoring System (CMS) | Open Cases" — columns for Return Period, Case Type, Case Status, Case Number, Creation Date, Closure Date, and Case Officer, with a return-form code (like 1601C) at the right. Here's how to turn those rows into the wizard's per-year case entries.
What the columns mean
- Return PeriodThe month or period of the return the case is about.
- Case NumberThe BIR's tracking number for that case — you'll reuse these in the wizard's reference field.
- The code at the right (e.g. 1601C)Which return type was missed. Match it to a wizard tax type with the table below.
- Case StatusO = open — these are the ones to clear. Rows marked F are typically already closed; when in doubt, confirm with your RDO or email us.
Group the rows by taxable year
The wizard works per taxable year. Group your list's rows by the year in the Return Period column — each year becomes one case entry in the wizard.
Match the form code to a wizard tax type
| Form code on the list | Tax type in the wizard |
|---|---|
| 1601C | WC — Withholding Tax – Compensation |
| 1601E / 0619E | WE — Withholding Tax – Expanded |
| 1601F | WF — Withholding Tax – Final |
| 2550M / 2550Q | VAT — Value-Added Tax |
| 2551M / 2551Q | PT — Percentage Tax |
| 1701 / 1701A / 1701Q / 1702 / 1702Q / 1702-RT | IT — Income Tax |
See a code that isn't in this table? Email us a photo of your list and we'll map it for you.
Case type "RCS" = a missed return
RCS stands for Returns Compliance System — a return the BIR expected but never received (a stop-filer case). In the wizard, choose the case type "Penalties only (no basic tax)" and tick the tax types from the table above for that year's rows.
The amount rule: ₱1,000 per missed filing
Each missed filing carries a ₱1,000 penalty — regardless of the tax on the missed return. So a year's penalties = ₱1,000 × the number of rows for that year.
Worked example: 12 missed monthly 1601C filings in 2021 = ₱12,000 in the "Penalties" box for 2021, with the basic tax left blank.
At ₱1,000 per missed return, a year of missed filings stays far below the ₱80,000 per-year abatement ceiling.
The reference field
Put the Case Numbers from your list in the wizard's reference field. If a year has many rows, the first case number plus "and N others" is fine.
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 Certificate of Existence of Outstanding Tax Liability (CEOTL) per RMC No. 84-2026, or guidance on which issuing office(s) I should request it from for my cases 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]
Got your list? Start your one-time abatement — we'll walk you through it and prepare your Annex A.
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