If you are a freelancer with a few missed returns from past years, 2026 may be a good year to clean them up.
Based on reports of Revenue Regulations (RR) 4-2026 and Revenue Memorandum Circular (RMC) 84-2026, the BIR is offering a one-time relief program for micro taxpayers. It is meant to settle small, old liabilities for a fixed fee.
This guide sums up what has been reported. The regulation itself and your RDO are the final word, so confirm the details before you act.
What the relief reportedly offers
According to news reports (including the Philippine Daily Inquirer, BusinessWorld and PNA), RR 4-2026 was issued around June 18, 2026, with RMC 84-2026 giving further guidance.
RR 4-2026 as reported
| Item | What has been reported |
|---|---|
| Who it is for | Micro taxpayers |
| Periods covered | Cases and liabilities up to December 31, 2025 |
| Size limit | Tax plus penalties of ₱80,000 or less per taxable year |
| Open cases | Includes open "stop-filer" cases |
| Cost | ₱5,000 per approved application |
| Deadline to apply | December 31, 2026 |
Confirm before you rely on this
These points come from reports of RR 4-2026 and RMC 84-2026. Requirements, forms and how "per application" is counted may differ in practice. Confirm with your RDO or read the regulation itself.
Who may qualify
Under current BIR rules (RR 8-2024), a micro taxpayer is one with gross sales below ₱3,000,000 a year. Nearly every Filipino freelancer falls in this group.
Based on the reports, you may be a good candidate if:
- You are registered with the BIR and your gross sales are below ₱3,000,000
- You have unfiled returns, unpaid tax or open cases from 2025 or earlier
- Your tax plus penalties for each affected year are ₱80,000 or less
- You can apply before December 31, 2026
Is it worth it? A quick way to think about it
Normally, each missed return carries its own surcharge, interest and compromise penalty. For micro taxpayers, the surcharge is 10%, interest is 6% a year, and compromise penalties are half of the BIR schedule. Even a late zero-tax return typically draws a ₱500 compromise penalty for micro taxpayers.
If you have several missed quarters over a few years, those amounts can add up. A fixed ₱5,000 fee may be simpler and cheaper — but it depends on your actual numbers and on how the RDO applies the program to your case.
Estimate your regular penalties first, then compare.
Rough comparison
Say you missed several zero-tax quarterly returns across past years. At a typical ₱500 compromise each for micro taxpayers, ten missed returns would come to ₱5,000 before any other charges — more if some were missed before April 27, 2024, when the reduced rates took effect. If tax was also due, the regular route costs more. Ask your RDO how your case would be counted under the relief.
What to prepare
Your RDO will tell you the exact requirements. Having these ready will speed things up:
- Your TIN and Certificate of Registration (Form 2303)
- A valid government ID
- A list of your open cases or missed returns — ask your RDO for a printout if you are unsure
- Your income records for each affected year: platform reports, bank or wallet statements, invoices
- Copies of any returns you did file for those years
- A rough computation of tax and penalties per year, to check you are within ₱80,000
Steps to take now
- 1. Contact your RDO and ask whether you have open cases
- 2. Ask whether RR 4-2026 applies to your situation and what forms they need
- 3. Gather your records for each year involved
- 4. Estimate your liability per year and check it against the ₱80,000 limit
- 5. Submit your application well before December 31, 2026
- 6. Keep copies of everything you submit and every payment you make
- 7. Once settled, make sure your current-year returns are filed on time
Don't wait for December
RDOs get busy near year-end deadlines. Starting in September or October gives you time to fix missing documents.
Common questions
I was never registered. Does this help me?
The reports describe relief for micro taxpayers with existing liabilities and open cases. If you never registered, start by registering with the BIR, then ask your RDO whether your past years can be covered. Do not assume they are.
Is this the same as a tax amnesty?
It works in a similar spirit — settling old issues for a set amount — but it has its own rules. Refer to it by its regulation number (RR 4-2026) when you ask your RDO, so there is no confusion with past amnesty programs.
What if my liability for one year is over ₱80,000?
Based on the reports, that year would not fit the limit. You would settle it the regular way. Your RDO can confirm how years above and below the limit are handled.
What the relief does not change
Based on what has been reported, the program covers periods up to the end of 2025. Your 2026 obligations continue as normal: quarterly 1701Q, 2551Q if you are on graduated rates, and your annual return by April 15, 2027.
Missing 2026 deadlines would still bring the usual penalties.
Bottom line
Based on reports of RR 4-2026 and RMC 84-2026, micro taxpayers can settle old liabilities of up to ₱80,000 per year for ₱5,000 per approved application, if they apply by December 31, 2026. Confirm with your RDO, get your records together, and apply early.
Use the late filing penalty calculator to see what your old returns would cost the regular way.