Revised cost-to-collect threshold for accounts receivable/delinquent accounts (AR/DA) for enforcement prioritisation
Tax NotesThe Bureau of Internal Revenue (BIR), through Revenue Memorandum Order (RMO) No. 11-2026 dated 12 May 2026, prescribes the revised cost-to-collect threshold for accounts receivable and delinquent accounts (AR/DA) for purposes of collection enforcement prioritisation.
