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RMO No. 11-2026: Updated Cost to Collect Threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization

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Summary

RMO No. 11-2026 updates the cost to collect threshold for Accounts Receivable/Delinquent Accounts (AR/DA) used for Collection Enforcement Prioritization.

Key points

  1. Revised threshold. For AR/DA that are final, executory, and demandable, the threshold rises from ₱ 20,000.00 to ₱ 80,000.00.
  2. Use of the threshold. The threshold forms the statutory basis for write-off of tax cases, consistent with existing laws, rules, and procedures.

Who is affected

  • BIR collection offices handling AR/DA

Deadlines and effectivity

  • Issued: May 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.