CGT Penalties and Donor's Tax Penalties - Request for abatement

Hingi lang po sana ng advice kung may paraan ba na mag-request for abatement sa penalties and surcharges sa late filing ng CGT at Donor's Tax. 66% of the core tax kasi yung penalties. Reason for the penalty fees ay dahil yung agent we engaged with to pay in our behalf ay hindi nag-bayad on time. May full text messages siya na binayad na daw niya, now upon going to BIR and performing our due dilegence, it turns out, hindi binayad ng agent namin yung pera para sa CGT and Donor's Tax and now we're left with all the penalties para linisin yung kalat na ginawa niya. Btw, nasa kanya pa rin yung payment namin for CGT and Donor's Tax. Pahirapan na siyang i-contact. For a lack of a better term, an embezzler/swindler.

Is there anything we can do? Para magrequest sa BIR na i-waive yung penalties kasi grabe sa taas. Di naman namin akalaing dadayain kami nung agent namin since registered yung agency niya sa BIR and DTI. Babayaran pa rin naman namin yung CGT and Donor's tax pero sobrang taas nung penalties di namin kayang bayaran and honestly, di naman namin ginusto na ganito yung gawin ng agent namin.

Please help.