REVENUE MEMORANDUM ORDER NO. 11-2026 issued on May 12, 2026 updates the cost to collect threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization.

The threshold for AR/DA that are final, executory and demandable is revised and increased from ₱ 20,000.00 to ₱ 80,000.00, forming the statutory basis for write-off of tax cases, consistent with existing laws, rules and procedures.