BIR penalties, audits & amnesty
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.
Understand BIR penalties for late tax filing in 2026: the 25%/50% surcharge, 12% annual interest, and compromise penalty, with step-by-step Philippine worked examples.
Read guide →If you don't file or pay taxes in the Philippines, the BIR flags an open (stop-filer) case, then adds a 25% surcharge, 12% interest, and a compromise penalty. Unresolved cases can escalate to a FAN and criminal liability under NIRC Section 255. Here is what happens and how to fix it.
Read guide →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.
Read guide →Is 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.
Read guide →