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RMO No. 3-2026: Further Amending Revenue Memorandum Order No. 14-2025, as Amended, Prescribing the Revised Allocation of the CY 2025 BIR Collection Goal by Implementing Office

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Summary

RMO No. 3-2026 further amends RMO No. 14-2025, as amended, which sets the revised allocation of the CY 2025 BIR collection goal by implementing office.

Key points

  1. Revised goals. Tables I and II in the Order contain the revised BESF Goal and Emerging Goal, respectively.
  2. BESF goal. The BESF-based collection goal remains the official BIR target for compliance with RA No. 9335.
  3. Emerging goal. The Emerging Collection Goal serves as the operational benchmark for performance measurement, cash management, budget execution, and mandated reporting to stakeholders, unless the DBCC or DBM instructs otherwise.

Who is affected

  • Revenue officials and personnel of the implementing offices

Deadlines and effectivity

  • Applies to the CY 2025 collection goal
  • Issued: February 4, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMO No. 14-2025

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.