Revenue Memorandum Circular · RMC
Annex A of RMC No. 92-2026 redacted
To issue a revised memorandum on the campaign against fixers and the Client Satisfaction Measurement (CSM), thereby amending Memorandum Circular No. 2023-03, and to enjoin government offices, pursuant to RA 11032, to disseminate anti-fixing provisions and accomplish the CSM.
- Document type
- RMC
- Number
- 92
- Year
- 2026
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 92-2026 (June 22, 2026) transmits a revised memorandum on the campaign against fixers and the Client Satisfaction Measurement (CSM), amending Memorandum Circular No. 2023-03 (rendered in the text as '2923.03'). Anchored on RA 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018), it is addressed to heads of national government agencies, bureaus, offices, GOCCs, and other government instrumentalities, and enjoins all government offices to conduct a massive information campaign against fixers and fixing, post ARTA-provided campaign materials (Annex A) on agency websites and in conspicuous places via posters, tarpaulins, or digital modes, and accomplish the CSM. ARTA's Compliance Monitoring and Evaluation Office will monitor compliance through inspections, spot-checks, and RCS 2.0. The visible text contains no tax rates, filing, or payment rules, and is truncated after Section 3.2.