REVENUE MEMORANDUM ORDER NO. 3-2020 issued on January 21, 2020 amends the formula of the Performance Measure on “Reduction of Tax Arrears” under the Strategic Objective – Improve Assistance, Compliance and Enforcement Process to align with the Operational Key Performance Indicator (KPI) per RMO No. 50-2019 wherein the KPI formula is revised as follows: Reduction Current Year Arrears Collected and Cancelled Thru ATCA Previous Year Arrears Collected and Cancelled Thru ATCA X 100 of Tax = Arrears Current Year Total Accounts Handled Previous Year Total Accounts Handled