RMC No. 10-2023 — Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real properties

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE RURTATIT RL TEE 4F38 AM H-] JAN 26 2023' : "ESNUE S

Quezon City

Date: 2 RJ!Ah 2023

REVENUE MEMORANDUM CIRCULAR NO. IO- 2023

SUBJECT :Use of the EIectronic One-Time Transaction (eONETT) System by Sellers Habitually Engaged in the Sale of Real Properties

TO :All Internal Revenue Officers, Employees and Others Concerned

taxpayers to file their applications in securing ONETT Computation Sheet (OCS) and/or Electronic their ONETT online anytime and anywhere, provided there is an internet connection. It aims to reduce manual filing of returns and payment of taxes and to provide a more convenient way for Certificate Authorizing Registration (eCAR). The eONETT System is a web based system wherein the taxpayers will be able to transact

to pay electronically thru the available ePayment channels of the Bureau. developers with voluminous ONETT transactions are hereby urged to use the eONETT System in securing OCS/eCAR relative to sale/transfer of real properties. Likewise, they are also encouraged Hence, sellers habitually engaged in the sale of real estate properties like real estate

this circular as wide a publicity as possible. All internal revenue officials, employees and others concerned are hereby enjoined to give

Co ROMEC Mmissioner of Interhal Revenue LUMAQLI,JR

I-3/apmd 001905

ti AU OF INTERNAL RE 111 INTERNAL COMMUNICATIONS DIVISION

NTTYim

JAN 26 2023

UULIVUI