Summary
RMO No. 14-2026 partially revokes certain provisions of RMO No. 4-2025.
Key points
- Section E revoked. All provisions under Section E of RMO No. 4-2025, on Policies and Procedures on Dockets of Cannot Be Located Taxpayers with Delinquent Accounts, are revoked.
- Rest remains. All other provisions of RMO No. 4-2025 not expressly revoked remain valid and in full force and effect.
Deadlines and effectivity
- Issued: July 6, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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