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Revenue Memorandum Order · RMO

RMO No. 11-2026 Digest

To update the cost to collect threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization.

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
11
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMO No. 11-2026, issued May 12, 2026, updates the cost-to-collect threshold for Accounts Receivable/Delinquent Accounts (AR/DA) used in Collection Enforcement Prioritization. For AR/DA that are final, executory and demandable, the threshold is revised and increased from ₱20,000.00 to ₱80,000.00, forming the statutory basis for write-off of tax cases consistent with existing laws, rules and procedures.