The Bureau of Internal Revenue (BIR) has rolled out the Enhanced Accounts Receivable Management System (eARMS) nationwide, a new digital platform designed to improve tracking and management of delinquent tax accounts, ensure more accurate records of outstanding tax liabilities, and support more efficient revenue collection.
The rollout took effect on September 21, 2026, pursuant to a BIR Memorandum dated September 14, 2026.
The enhanced system replaces the previous Accounts Receivable Management System (ARMS) under the Bureau’s DARES reform agenda, particularly its priorities on Digital and Data Transformation and Revenue Collection and Base Protection.
“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.”
“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,” Commissioner Charlito Martin Mendoza said.
The new web-based platform provides centralized tracking and management of Accounts Receivable and Delinquent Accounts (AR/DA), including records relating to the seizure, sale, and forfeiture of properties.
It is designed to enhance data integrity, system reliability, and account monitoring across BIR offices.
“We want our digital reforms to deliver measurable improvements in our operations and in the services we provide to taxpayers.”
“We want our digital reforms to deliver measurable improvements in our operations and in the services we provide to taxpayers,” Mendoza added.
For taxpayers with outstanding obligations, more reliable account records are expected to facilitate verification and settlement of liabilities, including the processing of tax clearance applications.
