Summary
RMC No. 92-2026 circularizes ARTA Memorandum Circular No. 2026-0004, the Revised Memorandum on Campaign Against Fixers and Client Satisfaction Measurement (CSM), which amends Memorandum Circular 2023-03.
Key points
- Information campaign. All government offices must run a massive information campaign against fixers and fixing, posting the relevant provisions and penalties on the agency website and in the most conspicuous places of the office. Agencies adopt the ARTA campaign materials in Annex A, shown as posters, tarpaulins or digital displays.
- Monitoring. ARTA’s Compliance Monitoring and Evaluation Office will check for the materials in its inspections and spot-checks, and the RCS 2.0 survey questionnaire and inspection checklist also cover them.
- Mandatory CSM poster. The official Harmonized CSM poster must be posted where CSM forms can be availed, filled out and submitted. Agencies must also display the Bawal ang Red Tape and CSM Posters in offices, customer service areas and main building facades. Only the Agency Logo, Agency Name and the QR Code of the agency’s CSM online portal, if applicable, may be added.
- Reporting fixers. Clients and government employees are encouraged to report fixing to ARTA through its website, email, social media, walk-in offices, the Electronic Complaint Management System, Talk to TALA, the eGOVph Super App, or the hotline 1-2782 (ARTA).
Who is affected
- All government offices covered by the ARTA MC
- Clients and government employees
Deadlines and effectivity
- Issued August 12, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.