BIR clarifies one-time abatement program for micro taxpayers

MANILA, Philippines — The Bureau of Internal Revenue (BIR) has issued a memorandum clarifying the guidelines and procedures for implementing the one-time abatement of taxes or penalties for micro taxpayers. Revenue Memorandum Circular (RMC) No. 84-2026, which clarifies Revenue Regulations No. 4-2026, adopts a question-and-answer format to address common concerns regarding taxpayer qualification, documentary requirements, filing