Revenue Memorandum Order · RMO

RMO No. 14-2026 Digest

To partially revoke RMO No. 4-2025 by revoking all provisions of its Section E on the policies and procedures for dockets of cannot be located taxpayers with delinquent accounts, while leaving the remaining provisions of that order in force.

Bureau of Internal RevenueIndependent research copy

Document type: RMO
Number: 14
Year: 2026
Text quality: Not specified

Document text

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RMO No. 14-2026, issued on July 6, 2026, partially revokes RMO No. 4-2025. Specifically, all provisions under Section E of RMO No. 4-2025 — the policies and procedures on dockets of cannot-be-located taxpayers with delinquent accounts — are revoked. All other provisions of RMO No. 4-2025 that are not expressly revoked remain valid and in full force and effect. The provided text does not state the reason for the revocation or any replacement procedures.