RMC No. 92-2026 — Circularizing Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2026-0004, Series of 2026, entitled "Revised Memorandum on Campaign Against Fixers and Client Satisfaction Measurement (CSM), thereby Amending Memorandum Circular 2023-03" Digest | Full Text | Annex A

\! o: lt, REPUBLIC OF THE PHILIPPINES ii \7 DEPARTMENT OF FINANCE G.|!O BUREAU OF INTERNAL REVENUE Quezon City BACONC Bringing ln Revenues P'L'PINAS for Nation-Building July 14,2026 () 9 2 - 2 O 26 REVENUE MEMORANDUM CIRCULAR NO. SUBJECT : Circularizing Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2026-0004, Series of 2026, entitled "Revised Memorandum on Campaign Against Fixers and Client Satisfaction Measurement (CSM), thereby Amending Memorandum Circular 2023-03" TO All lnternal Revenue Officials, Employees, and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached as Annex "A" hereof is the copy of ARTA Memorandum Circular No. 2026-0004, Series of 2026 entitled: "Revised Memorandum on Campaign Against Fixers and Client Satisfaction Measurement (CSM), thereby Amending Memorandum Circular No. 2023-03", dated June 22,2026. All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. 00000531 /a:. BUREAU OF tNrfRNAt ItEVINUE \ ',/ JF( ()R t)S Fl.r F o :'-.li ti DrVlSlON CHARLITO T AU6 12 2020 Commissioner of lnternal Revenue ADMIN UNIT. 1 q:iuftrn gY: TIM l: B-2 BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Website: www.bir.gov.ph Trunkline: 898'l -7000 ; 8929-7676