RMO No. 35-2014: Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent Accounts

Key points

1. Creating cases. Once ARMS is deployed to an office, ARs/DAs from self-assessed taxes or from final and executory assessments are created through the add module. For offices without ARMS, cases from Final Assessment Notices are added by upload of the Form 40.00 excel report by the Systems Development Division.
2. Automatic creation. Automatic creation of AR/DA cases from unprotested FANs will be available once the Enhanced Audit Module in the Tax Information Systems Version 1 is available.
3. Access. Access requests are approved by the concerned head of office. A head of office’s own access is approved by the immediate superior, for example the Assistant Commissioner or Regional Director.
4. Updates and support. Offices handling ARs/DAs regularly update case status under RMO No. 11-2014 so collectible and uncollectible accounts can be determined. Users follow the ARMS Job Aid and log technical problems with the Help Desk, to be resolved by the concerned Information Systems Group office.
5. Reports. Reports on ARs/DAs are generated in ARMS and extracted by the appropriate Information Systems Group office at the frequency specified in the Order.

Who is affected

• BIR offices and officers handling ARs/DAs
• Heads of office requesting ARMS access