Terms of Service
Last updated: 2026-07-10. MicroLinis is operated by ETM Tax Agent Office.
This is a document-preparation aid for the One-Time Abatement for Micro Taxpayers (RR 4-2026). We help you check eligibility and prepare your Annex A. We do NOT file with the BIR on your behalf, and we do NOT collect the ₱5,000 compromise fee — that is paid directly to the BIR on its own channel (BIR Form 0605). Paying us does not settle your BIR case; you must still file and pay at your RDO.
Eligibility results and deadlines are estimates
Eligibility results and computed deadlines are based on the information you provide and on our reading of RR 4-2026. They are not legal or tax advice. Deadline dates shown without the official holiday calendar are provisional — always confirm your filing and payment deadlines with your RDO. You are responsible for the accuracy of the figures you enter; the BIR auto-denies applications that are mis-specified (Sec. 6).
Fees
Our service fee is charged per taxable year, tiered, inclusive of 12% VAT: ₱2,240 for the first year and ₱1,680 for each additional year. This is separate from the BIR's own ₱5,000 compromise fee per year, which you pay directly to the BIR.
Refunds
The service fee is refundable if we cannot deliver the Annex A for a year you paid for due to a fault on our side. If a paid year can no longer be filed because of your own declaration — for example, you attest after paying that the year's sales were over ₱3M, making it ineligible under RR 4-2026 — that year's fee is not refundable. Check each year's eligibility before you pay. The BIR ₱5,000 fee is outside our control and not refundable by us. Refund requests: etmtaxagentofficeinc@gmail.com.
One purchase, one taxpayer
A purchase is bound to the first taxpayer TIN used to generate an Annex A. If you enter the wrong TIN, contact support before generating again.
Your responsibility for accuracy and disclosure
The taxpayer bears the burden of the accuracy and completeness of every item disclosed to the service — including taxpayer identity, TIN, RDO, the cases entered, tax types, amounts, dates, and any supporting figures. We prepare your Annex A solely from what you disclose and do not independently verify it. Any untoward consequence arising from the taxpayer's own ignorance, error, omission, or misrepresentation — including a denied, voided, or delayed application, or the loss of any fee paid to the BIR — will not bind or create liability for the service provider.
No guarantee of BIR outcome
The service does not guarantee the BIR's response to, acceptance of, or approval of any application. Whether an application is granted, and whether a Certificate of Availment is issued, rests solely with the BIR. Our role ends at preparing your Annex A from the information you provide.
Limitation of liability
The service provides guidance and document preparation only. You are responsible for reviewing all information and for your own filing and submissions to the BIR. We do not provide legal or accounting advice and are not liable for filing outcomes, penalties, or BIR decisions. To the maximum extent permitted by law, our liability is limited to the service fee you paid.
Governing law
These terms are governed by the laws of the Republic of the Philippines.
Contact
etmtaxagentofficeinc@gmail.com