Penalties & Audit

What happens when you file or pay late, how BIR surcharges and interest are computed, how tax audits work, and how to resolve open cases.

4 guides

  1. BIR Penalties 2026: Compromise Penalty Table, Surcharge and InterestWhat a late BIR return costs in 2026: the 25% surcharge, 12% yearly interest and the RMO 7-2015 compromise penalty table, with a ready penalty table and a step-by-step computation you can follow for your own figures.
  2. What Happens If You Don't File or Pay Taxes in the Philippines (2026)If you don't file a BIR return, the system opens a stop-filer case and the tax grows by a 25% surcharge, 12% yearly interest and a compromise penalty from ₱1,000. Micro and small taxpayers pay 10% and 6%. See the costs, the assessment steps and how to close the case.
  3. BIR Letter of Authority (LOA) & Tax Audit Guide (2026)A plain-English guide to the BIR Letter of Authority and tax audit process in the Philippines for 2026: how an LOA works, the NOD-PAN-FAN flow, your deadlines and rights, common audit triggers, and exactly how to respond.
  4. Tax Amnesty in the Philippines 2026: Estate & Delinquency StatusIs there a tax amnesty in the Philippines in 2026? The estate tax amnesty under RA 11956 lapsed on June 14, 2025, and the delinquency amnesty closed in 2020. Here is the current status, who would qualify, how to avail, and what penalties apply now.