The Bureau of Internal Revenue (BIR) has launched the Enhanced Accounts Receivable Management System (eARMS) across the country. It is a new digital platform meant to improve how delinquent tax accounts are tracked and managed, keep records of outstanding tax liabilities accurate, and support more efficient revenue collection.
The rollout took effect on September 21, 2026, following a BIR Memorandum dated September 14, 2026. eARMS replaces the earlier Accounts Receivable Management System (ARMS) and falls under the Bureau's DARES reform agenda, particularly its priorities on Digital and Data Transformation and Revenue Collection and Base Protection.
"Accurate and reliable records are essential to effective revenue collection. Through eARMS, we can better monitor outstanding tax liabilities, take timely collection action, and help taxpayers verify and settle their obligations with less administrative difficulty. We want our digital reforms to deliver measurable improvements in our operations and in the services we provide to taxpayers," BIR Commissioner Charlito Martin R. Mendoza said.
The new web-based platform provides centralized tracking and management of Accounts Receivable and Delinquent Accounts (AR/DA), including records on the seizure, sale, and forfeiture of properties. It is designed to improve data integrity, system reliability, and account monitoring across BIR offices.
For taxpayers with outstanding obligations, more reliable account records are expected to make it easier to verify and settle liabilities, including the processing of tax clearance applications.
Source: Bureau of Internal Revenue (BIR) press release, October 5, 2026