REVENUE MEMORANDUM ORDER NO. 2-2011 issued on January 7, 2011 amends certain provisions of Revenue Memorandum Order No. 71-2010 by including eFPS and Returns Processing (RPS) assessments, including all cases with pending applications for compromise and abatement, in the scope and procedures for the conversion of Accounts Receivables/Delinquent Accounts (ARs/DAs) into the Accounts Receivables Conversion System (ARCS).