The Bureau of Internal Revenue (BIR) has rolled out a new digital system nationwide aimed at tightening the collection of delinquent taxes while making it easier for taxpayers to verify and settle outstanding obligations.
The Enhanced Accounts Receivable Management System (eARMS), which took effect Sept. 21, gives the BIR a centralized platform for tracking accounts receivable and delinquent accounts across its offices.
The system is expected to strengthen enforcement by providing revenue officials with more accurate and updated records of unpaid tax liabilities, allowing the agency to identify delinquent accounts and take collection action more promptly.
At the same time, better records could reduce administrative difficulties for taxpayers seeking to verify or settle liabilities, including those applying for tax clearances.
“Accurate and reliable records are essential to effective revenue collection,” BIR Commissioner Charlito Martin R. Mendoza said.
“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,” Mendoza added.
The web-based system also tracks records involving the seizure, sale and forfeiture of properties related to delinquent accounts.
eARMS replaces the previous Accounts Receivable Management System and forms part of the BIR’s DARES reform agenda, particularly its digital and data transformation and revenue collection and base protection initiatives.
The nationwide rollout is designed to improve data integrity, system reliability and account monitoring, giving the BIR greater visibility over collectible liabilities while providing taxpayers with clearer records of what they owe.






