RMC No. 28-2025 — Amending further RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification and processing time of One-Time Transactions (ONETTs)

+# BUREAU DFINTERNAL REVENUE REPUBLIC OF THE PHILIPPINES! DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building Date:.APR n 2075 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 2 8 -- 2 0 2 5

SUBJECT:Amending Further Revenue Memorandum Circular (RMC) No. 48-2018, as amended by RMC No. 23-2023, on the Classification and Processing Time of One-Time Transactions (ONETTs)

TO : All Internal Revenue Officers, Employees and Others Concerned

This Circular is hereby issued to further amend RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification of ONETTs and corresponding processing time for the issuance of ONETT Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR), in order to align with the Citizen's Charter 2024 Edition and Revenue Memorandum Order No. 12-2025, to wit: 3 ONETT Transactions Classification OCS Total Processing Time eCAR

Transfer of Real Property / Shares Simple 3 workingdays . 7 working'days of Stocks Complex 7 working days 7 working days'-. * h:

Donation of Properties Complex Simple 3 working days 7 working days 7 working.days 7 working days . : .

Estate of the Decedent Highly TechnicaT "20"Working days 7 working days

ONETT Processing time shall vary based on the following classifications:

a. Simple -- transactions involving three (3) or less properties/type of shares and documents presented will not require for the conduct of ocular inspection of the property.

Complex -- transactions involving transfer of more than three (3) properties/type of shares per transaction, or ocular inspection is needed. c. Highly Technical -- All Estate Tax transactions.

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

DQUreaU OF InternAL reVenUe )RECOROS MANASFMENT HIVSION

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APR 0 4 2025

I..r. Dd SE Commmissioner of Internal Revenue

3Y Oadmin unit - BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City TIME: 2:30Pm Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph AOhMh PT M