RMO No. 58-2022 — Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions (ONETT) thru the ONETT Tracking System (OTS)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE PUREAUOYTNTFSTREYSNDE RECOPINMGTHVISION S DEC 16 202? m *.

Quezon City

December (6, 2022

REVENUE MEMORANDUM ORDER NO. 58-2043

TO All Internal Revenue Officers, Officials and Others Concerned

SUBJECT {OTS of One-Time Transactions (ONETT) thru the ONETT Tracking System Policies, Guidelines and Procedures in the Processing and Monitoring

BACKGROUnD

time of its issuance using the BIR's existing Electronic Certificate Authorizing will enable the automated monitoring of taxpayer's transactions classified as One-Time concerned Bureau of Internal Reveniue (BIR) office for the computation of the tax due or from the time the taxpayer presented the required documents for the issuance of Certificate Authorizing Registration (CAR) of properties covered by ONETT, up to the Registration (eCAR) System. Transaction (ONETT), from the time the taxpayer (TP) secured the services of the The ONETT Tracking System (OTS) is an in-house developed system which

OBJECTIVES

This Memorandum is hereby issued to:

1. Provide uniform guidelines and procedures in the utilization of the OTS;

2 Define the duties and responsibilities of the identified revenue officials and personnel on the use of the OTS; and

3. Prescribe the reporting requirements for the effective monitoring of ONETT applications and other related transactions.

H POLICIES AND GUIDELINES

1. The facilities of the OTS shall be used in the processing, review and approval of walk- in ONETT applications.

2 The generation of eCAR as well as the transmission of the required data to the Land Registration Authority (LRA) shall still be done thru the eCAR System.

3.The concerned Revenue District Office (RDO) shall identify the authorized users of OTS and request for user's access based on approved Security and Access Matrix

(SAM) and shall follow the existing procedures in applvir feenvpms access.

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4. The monitoring of the utilization and issues relative to the implementation of OTS shall be a joint responsibility of the Systems Development Division (SDD), Assessment Performance Monitoring Division (APMD) and Revenue Data Center (RDC)

5 All issues encountered in using the OTS shall be immediately iogged to the BIR

Service Desk or referred to the followina Offices.

For policy/business-related issues For technical-related issues Issue/Concern Access to OTS Problem Resolution Group Concerned RDC APMD SDD

6. The validation/verification of the TiN and other pertinent registration information provided by the taxpayers shall be done thru the Internat Revenue Integrated System. Taxpayer Registration System (IRIS-TRS).

7. Only applications with complete documentary requirements shall be encoded into the

OTS by the ONETT processing Revenue Officer (RO)/ Group Supervisor (GS).

8. The counting of the processing period for ONETT shall commence oniy upon receipt of complete documentary reguirements. The next working day shall be counted as Day. One (1).

9. The Ciaim Slip (CS) for ONETT Computation Sheet/s (OCS) and for eCAR shall be issued to the taxpayer upon receipt of complete documentary requirements, whichever is applicable.

10. The OCS shall be prepared and printed in duplicate by the RO/GS.

11. The Customer Satisfaction Survey Form/ Link/ Quick Response (QR) Code shall be provided to the taxpayer to be accomplished before the release of the OCS and eCAR in order to get feedback from taxpayer on how the services of the Bureau can be further

improved.

12. The coliection/payment data paid thru Authorized Agent Banks (AAB) should be Remittance and Reconciliation System (IRIS-CRR) and ePayment Report. Batch Control Sheet (BCS) provided by Authorized Agent Banks pursuant to RMO Nos. 22-2016 and 56-2018, Internal Revenue Integrated System-Collection. verified thru the facility of BIR-ITS Collections and Bank Reconciliation System or

the electronic Revenue Official Receipt (eROR) and deposit slip, duly stamped RCO to the Chief, Collection Section, should be used as basis for the verification of For transactions paid through the Revenue Collection Officer (RCO), photocopies of "received" by the AGDB with the corresponding details of payment provided by the

payment pursuant to Revenue Memorandum No. 107-2018.

For transactions paid thru ePayment channels, payment verification should be based on daily online ePayment Report sent thru NAS/ emails of RDO and Chief- Collection Section pursuant to Operations Memorandum Nos. 68-2021 and 39-2022.

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IV. PROCEDURES

A. The ONETT RO/GS shall:

A Receive and evaluate the documentary requirements presented/submitted

6. 3 5 2 4 Print generated CDR and claim slip for OCS or eCAR, whichever is Evaluate and compute the Tax Due using the OCS in the system; Print and forward the generated copies of CDR and OCS together with by the walk-in TP: Fill-out OTS Transaction Information; Accomplish Checklist of Documentary Requirements (CDR) for ONETT indicating the requirements that have been complied with;: applicable. If complete, release copy of CDR and Claim Slip to TP. if not complete, release copy of the CDR indicating lacking documents to TP. Computation Sheet (OCS) or eCAR, whichever is applicable, in the system

7 Provide the Online Customer Satisfaction Survey Form (CSSF) link to the the complete documents to the Head, ONETT Team, for review and approval;

10. Endorse the docket for payment verification and encoding to Collection 11. Update appropriate status of the OCS and eCAR Application using the 8 9 OTS facilities. Release copy of approved sequentially numbered OCS and corresponding Check if the Tax Returns were filed and tax due were paid within the date indicated in the Ocs. If there are deficiencies, encode the penalties in the Section; and feedback from TP/client on how the services of the Bureau can be further Tax Returns to TP and instruct TP to pay certification fee and documentary) OTS: TP to be accomplished before the release of the OCS, in order to get improved; stamp to any of the following: Authorized Agent Bank, Revenue Collection Officer, or other payment channels:

B. The Collection Section shall:

2 Verify/validate proof of payments against the ITS-CBR/IRIS- Encode payment details and update the status of the eCAR Application in CRR/ePayment report;

3 Affix signature in the OCs with "Payment Verified", if the amount paid by relation to verification of payments in OTS; and

the TP is same with the amount indicated in the OCS, before forwarding the docket to the encoder.

C. The eCAR Encoder (ONETT Staff) shall:

4: 6. A 3 5 2 Update the status of the eCAR Application in the OTS. Encode, generate, and print eCAR using the eCAR System; Endorse printed eCAR to Head, ONETT Team for review and approval; Provide the Online CSSF link to the TP to be accomplished before the Release eCAR to TP; and Encode necessary eCAR details in the OTS; release of the eCAR;

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D. ONETT Team Head (RDO/ARDO/CAS) shall:

1. Review and approve the application, ONETT Computation Sheet (OCS) 3. 2 Affix signature in the OCS and eCAR; and Update appropriate status of the OCS and eCAR Application in OTS. and eCAR in the OTS;

V EFFECTIVITY

This Order shall take effect immediately

All Revenue Officials, Employees and Others Concerned are enjoined to comply strictiy

BUREAUOF INTERAYRHYE RECORDS MCT.HVISION ENUR Commissioner of Internal Revenue RoMEO D. LUMAGUIJR 000630 -3 DEC 16 2022

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