Distributed Arithmetic (DA) serves as a potent tool in DSP for the efficient execution of diverse algorithms. This paper introduces an enhanced implementation of a Finite Impulse Response (FIR) filter based on Distributed Arithmetic (DA) utilizing a new modular set of Residue Number System (RNS) approach. The proposed approach demonstrates notable reductions in computational complexity and improved performance with a reduced delay of 17% when compared to traditional FIR filters. Unlike any other traditional RNS method, this paper offers 2 moduli set of RNS system to make it even more simple to calculate and execute. Experimental findings underscore the effectiveness of this approach in terms of filter performance, resource utilization, and power efficiency. Consequently, this optimized DA-based FIR filter utilizing the RNS method stands as a promising solution for efficient and high-performance filtering applications across various domains, such as digital signal processing and communication systems.