REVENUE MEMORANDUM ORDER NO. 3-2026 issued on February 4, 2026 further amends Revenue Memorandum Order No. 14 2025, as amended, prescribing the revised allocation of the CY 2025 BIR collection goal by implementing office.

Tables I and II, which contain the revised BESF Goal and Emerging Goal, respectively, are specified in the Order for reference of all concerned revenue officials and personnel.

The BESF-based collection goal will remain the official target of the BIR for compliance with RA No. 9335, while the Emerging Collection Goal will serve as the operational benchmark for agency performance measurement, cash management, budget execution, and mandated reporting to stakeholders, unless instructed otherwise by the DBCC or DBM.