RMO No. 7-2023 — Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration thru the eONETT System

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECETVED BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION (30 P.M. FEB 23 20Z3 ADMIN-1

2 3 FEB 2023

REVENUE MEMORANDUM ORDER NO.17..2023

TO All Internal Revenue-Officers, Officials and Others Concerned

SUBJECT Policies, Guidelines and Procedures in the Processing and Monitoring of One-Time Transactions (ONETT) and Issuance of Electronic Certificate Authorizing Registration (eCAR) thru the eONETT System

Y BACKGROUnD

approval, generation of eCAR, and its transmission to the Land Registration Authority (LRA). to transact their One-Time Transaction (ONETT) online anytime and anywhere, provided there is an internet connection. It is an online platform where taxpayer can submit application for Electronic Certificate Authorizing Registration (eCAR) and corresponding documents. Likewise, it provides a systematic solution to facilitate the online processing. The eONETT System is a web- based application that will enable the taxpayer

taxes. transacting their ONETT, as well as reduce the manual filing of returns and payment of It aims to provide additional option and more convenient way for taxpayers in

OBJECTIVES

This Memorandum is hereby issued to:

3. Prescribe the reporting requirements for the effective monitoring of ONETT 1. Provide uniform guidelines and procedures in the handling of the ONETT filed 2 Define the duties and responsibilities of the identified revenue officials and applications and other related transactions. through the eONETT System; personnel on the use of the system; and

POLICIES AND GUIDELINES

1. The facilities of the eONETT System shall be used in the processing, review and approval of online applications, as well as generation and printing/issuance of eCAR;

2. The existing procedures and guidelines in requesting for systems access shall be followed by the users in acquiring access to the eONETT System;

3. All concerned Revenue District Offices shall identify users and prepare request for access to the eONET T System through the Revenue Data Center (RDC);

4. The Assessment Performance Monitoring Division (APMD), Data Warehousing and Security Management Division (SMD) and RDC shall be jointly responsible in: Systems Operations Division (DWSOD), Taxpayer Service Systems Division (TSSD), a. monitoring the activities of the users in utilizing the system; and b. assisting the concerned District Offices in the proper implementation of the eONETT System;

5. The SMD, DWSOD and RDC shall be jointly responsible in the processing of system access request of concerned BIR users based on the Security Access Matrix (SAM):

6. All issues encountered in using the eONETT System shall be immediately logged to the BlR Service Desk:

Issue/Concern From Problem Resolution Group

Revenue District Officer/s: Taxpayer/s For policy/business related issues For technical related issues APMD Customer Assistance Division (CAD) Concerned RDC/ TSSD

7. The updated schedule of zonal valuation shall be provided by APMD to TSSD every time there is a revision. TSSD shall submit migration requests to the DWSOD to effect the updates/changes in the eONETT System;

8. The existing ONETT Team shall be responsible in the utilization/use of the eONETT System;

9. The compliance to the Data Privacy Act, Bureau's Code of Conduct; and pertinent provisions of the 1997 Tax Code, as amended, shall always be strictly observed by the BiR users whenever the System is accessed/used;

10. Assignment of online applications received for the day shall be manually done by the Group Supervisor (GS) to the ONETT Revenue Officer (RO) on duty;

11. The validation/verification of the Taxpayer Identification Number (TIN) and other pertinent registration information provided by the taxpayers shall be done thru the Internal Revenue Integrated System-Taxpayer Registration System (IRIS-TRS);

12. Only those appfications with complete documentary requirements shall be processed by the RO/GS;

by using the "RETURN TO TAXPAYER" facility, indicating the reason for return; Assessment Section (CAS) for approval has error or correction, the approving officia) shall return the application to the same RO/GS by using the "RETURN TO RO/GS leaving a comment in the application. The RO/GS shall make the necessary if the application must be returned to the taxpayer for compliance, he/she may do so FOR RE-EVALUATiON" facility and inform the RO/GS of the said error/correction by correction that needs to be acted upon then re-submit the application for approval or, In the event that the application which was already submitted by the RO/GS to the Revenue District Officer. (RDO)/ Asst. Revenue District Officer (ARDO)/ Chief

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13. The RO/GS who processed and submitted the application to RDO/ARDO/CAS for approval shall be responsible in monitoring the status of the said application. -In the said application. event that another RO/GS accessed and processed the same application, he/she must leave notes in the comment: section relative to the actions undertaken on the G

14. In the absence of the RO/GS who processed and submitted an application for vatidated against the uploaded attachments in the system; approvai, another RO/GS may print and release the eCAR to the taxpayer, provided that the physical copies of original documents presented by the taxpayer have been

15. The existing procedures in the verification of payment made thru Authorized Agent by the Collection Section in validating/checking the proof of payments uploaded by the taxpayers: Banks pursuant to Revenue Memorandum Order (RMO) Nos. 22-2016 and.56-2018 shall be followed, whereas, verification of electronic payments shall be done following the procedures stated in Operations Memorandum (OM) Nos. 68-2021 and 39-2022

by the RO/GS of the Assessment Section of the said deficiency using the "Return to Taxpayer for Compliance" facility of the system and will be required to settle the deficiency tax as approved by the RDO/ARDO/CAS; If the payment validation resulted to a deficiency tax, the taxpayer shall be advised

16. Only the RDO/ARDO/CAS are authorized to edit/modify applications that are already approved;

17. For transactions involving multiple properties (mu!tiple TCT/OCT/CCT, or improvements) the following shall be considered:

a. If Singie Selling Price -- Ensure that the "Multiple Selling Price" is b. if Multiple Selling Price -- Tick/mark the checkbox in the Multiple Selling Price field then encode the amount of selling price' of each property/improvement, whichever is applicable; unchecked/unmarked, then encode the amount in the Total Selling Price field;

18. The RDO, ARDO or CAS may fe-assign pending applications lodged in the system are not yet submitted for approval. The names of the RO/GS who. submitted the by clicking the "RE-ASSIGN TO ANOTHER RO/GS" button, provided that the same application for approval shall be reflected in the ONETT Computation Sheet (OCS)/eCAR printout;

19. The re-issuance and re-printing facility of the eONETT System shall only be used for eCARs that are generated and issued thru the said System; and

20. In case of lost eCAR issued thru the eONETT System within the validity period, the concerned RDO shall reprint and issue the same to the requesting taxpayer.

No. 197) and affixture of Thirty Pesos (P30.00) Documentary Stamp Tax (DST) on A certification fee in the amount of One Hundred Pesos (P100.00) (Executive Order Certificates (Section 188 of the NIRC of 1997, as amended) shall be required for each reprinted eCAR.

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V PROCEdUrES

A. Processing, Approval of Applications, and Issuance of eCAR

1. The ONETT RO/GS, and the CAS, Asst. Division Chief (ADC) and Division Chief (DC) of the Large Taxpayers Service (LTS) shall:

a. Perform the following tasks online: a.2 a.1 Review/ evaluate the uploaded application and the corresponding documentary requirements of the taxpayer; Reviewl evaluate the Ocs;

a.3 a.4 a.5 Modify the submitted application with incorrect information by clicking the "Edit Application" button and save the changes made; Return the submitted application with incomplete/lacking documentary requirements to taxpayer, leave a comment indicating the reason for the "Return to Taxpayer for Compliance" facility: return in the application and update the status of application by clicking Forward the reviewed application and OCs to the

b. Validate the original documents presented against the uploaded documents in C. Provide the Customer Satisfaction Survey Form/ Link/ Quick Response (QR) the system; a.6 Print the eCAR; RDO/ARDO/CAS/Asst. Commissioner (ACIR) of LTS for approval; and

d. Release the eCAR. Code to the taxpayer; and

2. The RDO/ARDO/CAS/ACIR-LTS shalI:

a. Review applications and documentary requirements submitted/endorsed by b. C. Return the application with incorrect information/computation, lacking Review and approve the OCS prior to payment by the taxpayer: RO/GS/ LTS-CAS, ADC, DC for approval;

d Re-assign pending applications to another processor in the absence of the RO/GS/LTS-CAS, ADC, DC and update the status of application by using the documentary requirements and/or applications with deficiency tax to the "Return to RO/GS for Re-evaluation" facility;

f C Affix signature in the printed OCS and eCAR form whichever is applicable. Update the status of the application by clicking the "Approve" button; and processor who originally accessed the application;

3. The Collection Section- Chief/ RO shall:

a. Validate the uploaded proof of payment against the payment details "in b. C Return the application with incorrect/incomplete uploaded proof of payment Integrated Tax System- 'Collection and Bank Reconciliation (ITS-CBR)) Update the status of application by clicking the "Verify Payment" button; Internal Revenue Integrated Systerm- Collection, Remittance and Reconciliation System (IRIS-CRR) and Daily ePayment Report;

to taxpayer, who shall likewise be required to re-upload the correct/complete proof of payment. BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION FEB 2 5 2l2j I30 P.M

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B. Reprinting/Re-issuance of eCAR issued through the eONETT System

1. Reprinting of Erroneous/Invalid eCAR

a. The RDO/ARDO/CAS/ACIR-LTS shalI:

: Affix signature in the re-printed eCAR form. : Update the status of the invalid eCAR using the "CANCEL" button in the List of Generated eCARs menu/module; and

b. The RO/GS/LTS-CAS, ADC, AD shall:

: Reprint, affix the ?30.00 loose Documentary Stamp Tax and release : Click the "Save" button to effect the changes made; and : Make the necessary modification/update by using the "Edit Application" facility; the eCAR.

2. Re-issuance of Expired eCAR

a. The ROIGS/LTS-CAS, ADC, AD shali:

: Validate the original documents presented against the uploaded : Release the re-issued eCAR. Reviewl evaluate the taxpayer's uploaded application for re-issuance In casetheapplicationhas incomplete/lackingdocumentary Process the request for re-issuance by using the "Approve Request" and its corresponding documentary requirements prescribed in RMO Generated eCARs menu/module; requirements, return the said application to the taxpayer by clicking the indicating the reason for such return; documents in the system; and No. 22-2016, as amended by RMC No. 128-2016, in the List of "Return to Taxpayer for Compliance" facility, and leave comment/s button;

b.The RDOIARDO/CAS/ACIR-LTS shall:

: Review the application and documentary requirements submitted for : Click the "REISSUE eCAR" button; and : Affix signature in'the printed form of the re-issued eCAR. re-issuance in the List of Generated eCARs menu/module;

c.The Collection Section- Chiefl RO shall:

: Verify/validate the payment of Certification Fee.. : Check the correctness of payment details uploaded by the taxpayer in the proof of payment tab; and

V. This Order shall take effect immediately EFFECTIVITY BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION FEB 23 2923 I 30 p.M

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All Revenue Officials, Empioyees and Others Concerned are enjoined to comply strictly.

ROMEO D. LUmAgui, Je Commissioner of Internal Revenue

3 003866

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