BIR rolls out digital system for delinquent accounts

The Bureau of Internal Revenue (BIR) has launched a nationwide digital system for managing delinquent tax accounts as it seeks to improve the tracking of outstanding liabilities and strengthen revenue collection.

The Enhanced Accounts Receivable Management System (eARMS) took effect on 21 September 2026 under a BIR memorandum issued on 14 September, replacing the previous Accounts Receivable Management System.

The web-based platform provides centralized monitoring of accounts receivable and delinquent accounts across BIR offices, including records related to the seizure, sale and forfeiture of properties.

BIR Commissioner Charlito Martin R. Mendoza said more accurate records would allow the agency to monitor unpaid tax liabilities and take collection action more promptly.

“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,” Mendoza said.

The new system forms part of the BIR’s DARES reform agenda, particularly its initiatives on digital and data transformation and revenue collection and base protection.

By consolidating account information, eARMS is designed to improve data integrity, system reliability and monitoring of delinquent accounts across the bureau.

The system is also expected to make it easier for taxpayers with outstanding obligations to verify their records and settle liabilities. More reliable account information may likewise support the processing of tax clearance applications.

The nationwide rollout marks another step in the BIR’s efforts to use digital tools to improve internal operations while making tax administration more efficient for taxpayers.