RMO No. 17-2026 — Updated Policies and Procedures in Processing One-Time Transaction (ONETT) For Sale and Donation of Real/Personal Properties in Relation to the International Organization for Standardization (ISO) 9001:2015 Quality Management System (QMS) Digest | Full Text | Annexes A-C, Annexes E-J | Annexes D1-D2 | Annexes K-P | Annexes Q-X

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG

Date JUL 0 82026

REVENUE MEMORANDUM ORDER (RMO) NO. 017-2026

SUBJECT :Updated Policies and Procedures in Processing One-Time Transaction (ONETT)

Organization for Standardization (ISO) 9001:2015 Quality Management System For Sale and Donation of Real/Personal Properties in Relation to the International QMS)

FOR : All Internal Revenue Officials, Employees and Others Concerned

I. BACKGROUND

No. 1-2023 in compliance with ISO 9001 :2015 QMS. forms for ONETT prescribed in RMO No. 12-2025 and LTS Operations Memorandum (OM) This Order is hereby issued to update policies and procedures, and the existing quality

consistency, efficiency, and effectiveness in the processing and issuance of ONETT Computation The amendment on the policies and procedures were outlined in this order to ensure

Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR) by all concerned Offices including those under the Large Taxpayers Service (LTS). 00000000 @ bureau of intern. ) RECORDS MANAGEMENt DIVISION REVENUT

:

H. OUALITY FORMS JUL O 8 2026

The following Quality Forms shall now be used: LIST OF QUALITY FORMS Admin unit -1 HME 3.0qPm

QF-ONETT-00-01-2026 OF-ONETT-01-01-2026 OF-ONETT-01-02-2026 QUALITY FORM NUMBER (QFN) Top Sheet Routing Slip -- For Manual/Walk-in Filers Routing Slip -- For Online Filers (eCAR) DOCUMENT TITLE/DESCRIPTION ANNEX B- B-2 A

QF-ONETT-02-01-2026 Be Located (CBL) Taxpayer Verification Slip Taxpayer Identification Number (TIN) and Cannot C

QF-ONETT-03-01-2026 QF-ONETT-03-02-2026 Sale of Principal Residence For Processing and Issuance of OCS for Onerous Asset"-- Both Taxable and Exempt CDR -- For Processing and Issuance of OCS for Checklist of Documentary Requirements (CDR) - Transfer of Real Property Classified as "Capital D-1 D-2

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

QF-ONETT-03-03-2026 QF-ONETT-03-05-2026 QF-ONETT-03-04-2026 Sale of Real Property under the Community Mortgage Program (CMP) CDR -- For Processing and Issuance of OCS for Foreclosure Sale of Real Property CDR -- For Processing and Issuance of OCS for Real Property for or under Socialized Housing Program CDR -- For Processing and Issuance of OCS for D-3 D-4 D-5

QF-ONETT-04-04-2026 QF-ONETT-LTS-04-04-2026 QF-ONETT-05-01-2026 QF-ONETT-03-12-2026] QF-ONETT-04-01-2026 QF-ONETT-05-03-2026 OF-ONETT-05-04-2026 OF-ONETT-05-05-2026 QF-ONETT-05-09-2026 QF-ONETT-03-06-2026 QF-ONETT-03-07-2026 QF-ONETT-03-08-2026 QF-ONETT-03-09-2026 QF-ONETT-03-10-2026 QF-ONETT-03-11-2026 QF-QNETT-04-02-2026 QF-ONETT-04-03-2026 OF-ONETT-06-03-2026 QF-ONETT-05-02-2026 QF-ONETT-05-06-2026 QF-ONETT-05-07-2026 OF-ONETT-05-08-2026 OF-ONETT-06-01-2026 OF-ONETT-06-02-2026 QF-ONETT-06-04-2026 QF-ONETT-06-05-2026 QF-ONETT-07-01-2026 QF-ONETT-08-01-2026 QF-ONETT-LTS-08-01-2026 QF-ONETT-08-02-2026 CDR -- For Processing and Issuance of OCS for CDR -- For Processing and Issuance of OCS for Onerous Transfer of Shares of Stocks not Traded Through the Local Stock Exchange CDR -- For Processing and Issuance of OCS for Donation of Real Property CDR -- For Processing and Issuance of OCS for CDR -- For Processing and Issuance of eCAR Log Sheet -- TIN Issuance Log Sheet - OCS (Walk-In/Manual Filers) Log Sheet -- HREA-LTS (Walk-In/Manual Filers) Onerous Transfer of Real Property Classified as "Ordinary Asset"-Both Taxable and Exempt Donation Consisting Purely of Cash CDR -- For Transfer of Properties Pursuant to Section (40)(C)(2) of the NIRC Log Sheet -- eCAR (Walk-In/Manual Filers) Log Sheet -- Assessment Division OCS - Capital Gains Tax (CGT)- Real Property OCS - Donor's Tax (Manual/OTS) (eONETT) System] OCS - CGT-Shares of Stocks (eONETT) OCS -- Donor's Tax (For Deemed Donation) Claim Slip -- OCS (OTS) Claim Slip -- OCS (Manual) Claim Slip -- eCAR (Manual) Customer Satisfaction Survey Form (CSSF)- ONETT CDR -- For Processing and Issuance of OCS for Donation of Personal Property OCS - CGT-Shares of Stock (Manual/OTS) OCS - Expanded Withholding Tax (EWT) (Manual/OTS) OCS -- CGT-Real Property [Electronic ONETT OCS - EWT (eONETT) OCS -Donor's Tax (eONETT) Claim Slip eCAR (eONETT) Transmittal to AD Transmittal to HREA-LTS Transmittal to Administrative and Human Resource (For dockets not selected for review) [Manual/ONETT Tracking System (OTS)] Claim Slip -- eCAR (OTS) Management Division (AHRMD) D-10 E-4.1 E-4.2 D-11 D-12 D-6 D- D-8 D 9 E-1 E-2 E-3 F-1 I-1.1 F-2 F-3 F -4 F -5 G-1 G-2 G-3 F-6 F-7 F- F- G-4 G-5 H I2

QF-ONETT-08-03-2026 (For returned dockets with review findings) Transmittal to Revenue District Office I-3.1

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QF-ONETT-09-01-2026 QF-ONETT-LTS-08-03-2026 QF-ONETT-08-04-2026 QF-ONETT-LTS-08-04-2026 (For returned dockets with review findings) ONETT Team Assignment Sheet Transmittal to Audit Division- LTS Transmittal to AHRMD thru the Office of ORD (For reviewed dockets with no findings) Transmittal to Records Management Division (For reviewed dockets with no findings) (RMD) [Thru Assistant Commissioner -- Large Taxpayers Service (ACIR-LTS)] I-3.2 I-4.1 I-4.2 J

Legend. QF-ONETT-00 Top Sheet (TS) QF-01 Routing Slip (RS) QF-02 TIN and CBL Verification Slip) QF-05 ONETT Computation Sheet (OCS) QF-09 ONETT Team Assignment Sheet QF-03 Checklist of Documentary Requirements (CDR) QF-07 Customer Satisfaction Survey Form- ONETT (CSSF-ONETT) QF-08 Transmittal QF-04 Log Sheet (LS) QF-06 Claim Slip (CS)

Prescribed format and paper size:

QUALITY FORMS PAPER SIZE PAGE ORIENTATION

Top Sheet Legal (8.5 x 13 inches) Portrait Routing Slip Legal (8.5 x 13 inches) Portrait TIN and CBL Taxpayer Verification Slip 12 Legal (8.5 x 13 inches) Portrait

CDR Legal (8.5 x 13 inches) Portrait Log Sheet Legal (8.5 x 13 inches) Landscape OCS Legal (8.5 x 13 inches) Portrait Claim Slip Legal (8.5 x 13 inches) Portrait CSSF-ONETT Legal (8.5 x 13 inches) Portrait

Transmittals: Annexes "I-1", "I-3", and "I-4" Annex "I-2 Legal (8.5 x 13 inches) Legal (8.5 x 13 inches) Landscape Portrait

ONETT Team Assignment Sheet Legal (8.5 x 13 inches) Portrait

I. POLICIES AND PROCEDURES

A. ONETT PROCESSORS

specified as follows: Designation and roles of Revenue Officers implementing ONETT processes are hereby

00000000 @ BUreaU OF INterNaLreveNue RECOROS MANAGEMENT DIVISION 1.ONETT Approver --- one who approves and signs in the OCS and eCAR

E T A Ha

JUL 08 2026 Page 3 of 21

BY: ADMiN UNIt - 1 TME:_3:o arm

OCS if both of these are not present, the RDO/DC shall still approve despite The approving officer shall be the Revenue District Officer (RDO)/Assistant Revenue District Officer (ARDO)/Chief, Assessment Section (CAS) in Revenue District Offices, and Division Chief (DC)/Assistant Division Chief (ADC)/CAS for Offices under the LTS regardless of amount. In case all these officers are available, the hierarchy shall apply but the RDO/DC has prerogative to issue memorandum delegating the signing of OCS to the ARDO/ADC or CAS, provided that the issued memorandum. eCAR In Revenue District Office -- either the RDO or ARDO depending on absent, the other may sign. In the absence of both the RDO and the ARDO, the CAS may sign the eCAR. threshold as provided in RMO No. 55-2016. In cases where either is The approving officer shall be:

In Offices under the LTS -- the Division Chief. If the DC is absent, the ADC may sign. In the absence of both the DC and the ADC, the CAS may sign the eCAR.

2. ONETT Officer-of-the-Day (ONETT OD) - Revenue Officer (RO) or Group Supervisor (GS) from the Assessment Section who checks the completeness of the

presented/submitted documents and process the ONETT application. For walk-in/manual applications, create ONETT transaction in the OTS, print and check the correctness of the system-generated forms, and release the approved OCS. For online applications submitted through the eONETT System, check the correctness of the online computation and uploaded documents, print the system-generated eCAR, and validate the original

prescribed under RM0 No. 15-2003. copy of documents presented by the taxpayer. Conduct ocular inspection, if necessary, as

Assignment of ONETT OD for the month shall be documented using Annex J signed by the ONETT Approver.

In case of voluminous applications, the ONETT Approver may issue a memorandum assigning additional RO or GS to expedite the processing of such applications. The memorandum shall be attached to Annex J for safekeeping.

3.ONETT TIN Issuer (OTI) -- Assigned staff tasked to issue TIN in case the parties to the ONETT have no existing TIN upon verification.

4. ONETT Payment Verifier (OPV) - Assigned staff tasked to validate proof of payment of ONETT-related taxes and certification fees:

a. For R.D.O.s & LT-Division Cebu & Davao Collection Section (CS) b.For LT-National Office (NO) Officer-of-the-Day (OD)

ONETT Encoder (OE) -- Assigned staff by the RDO/DC to encode the needed information in the eCAR system, after the ONETT-related tax dues have been verified to have been paid.

ONETT Releasing (OR) -- Assigned staff by the RDO/DC to be responsible in releasing eCAR. G O D @ Bureau OF internalrevenue RECORDS MANAGEMENT DIVISION Ti NEHHO

000 JUL O 8 2026 Page 4 of 21

O Y admin unit - TiMe: _3: 0qpm .i

7. ONETT Custodian (OC) - Assigned staff by the RDO/DC to be responsible in safekeeping of ONETT dockets in the R.D.O./LT Division (with or without eCAR yet) for easy retrieval, transmitting timely to the Assessment Division/HREA the quadruplicate copy of eCAR, safekeeping of list of ONETT OD for the month, and uploading the copies of quality forms in the OneDrive folder. They shall also keep a softcopy of the OCS and eCAR log sheets and OTS generated reports.

ONETT Processors are mandated to display their nameplates on their counters to help customers easily identify who is assisting them.

B. PROCESSING TIME

1. OCS processing time shall vary based on the following classifications:

3:0qPr AMiN I JUL 0 8 2026 E UREAYS RFANTERNEN REVENON 0 00 00 D under this category are ONETT involving three or less properties/type of shares, Simple -- processing and issuance of OCS shall not exceed three (3) working days from far-flung areas and/or the document (i.e., Transfer Document) presented need to be settled immediately as penalties may be imposed if not paid on time. Included parties to the transactions have valid TIN, and documents presented will not require for the conduct of ocular inspection of the property. Excluded under this category is the case of Estate Tax as this will fall under "highly technical"" category. from receipt of the complete documentary requirements. Included under this category transaction, parties to the transactions do not have valid TIN, or ocular inspection is from receipt of the complete documentary requirements in accordance with the Citizen's Charter, but same day release shall be done especially to taxpayers who are Complex -- processing and issuance of OCS shall not exceed seven (7) working days are ONETT involving transfer of more than three (3) properties/type of shares per

"highly technical" category. needed. Excluded under this category is the case of Estate Tax as this will fall under

c. Highly Technical - All Estate Tax transactions and ONETT involving transfer of

cases [i.e. merger, property dividends, transactions under Section 40 (C)(2) of the processing time shall not exceed twenty (20) working days excluding exceptional more than twenty (20) stock certificates/ properties/ parties to the transactions. The NIRCJ.

2. eCAR processing time shall not exceed seven (7) working days from the date of receip

of complete documentary requirements for eCAR application.

C. VERIFICATION OF TIN AND CBL TAXPAYERS

(See Annex "K"for the Process Flow Chart)

1. The ONETT OD shall verify the TIN of the transferor/s and transferee/s by encoding the

TIN in the OTS dashboard and clicking the "Verify TIN" button or through the BIR Data Base [e.g. Internal Revenue Integrated System (IRIS) and/or Integrated Tax System

No. 4-2025. No application for the issuance of OCS or eCAR shall be processed until the the concerned R.D.O. (ITS)], and check whether any party to the transaction [i.e., Seller(s)/ Buyer(s)/ Donor(s)/ Donee(s)/ Heir(s)] is tagged as CBL in the Master List found in the BIR Website. The ONETT OD shall perform the applicable procedures set forth under Item II.G of RMO CBL taxpayer has resurfaced and complied, and has secured clearance/certificate from

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If the TIN and other registration information provided by the taxpayer are correct and match the BIR records, and all parties are not tagged as CBL, affix signature over the ONETT OD's printed full name on the TIN and CBL Taxpayer Verification Slip (Annex C).

Stamping of "TIN VERIFIED in the TIN and CBL Taxpayer Verification Slip shall no longer be done.

00000400 ADMin NtTa 3.Do JUL 0 8 2026 2.If the transferor/transferee has no existing TIN or invalid TIN, provide BIR Form No E.O. 98) and request for the submission of supporting documents based on OM No. 16. If the taxpayer needs to update registration information, advise the taxpayer to complete and submit BIR Form No. 1905 (Application for Registration Information 1904 (Application for Registration for One-Time Taxpayer and Person Registering under by the taxpayer, the OTI shall issue the TIN and record the TIN issued in the log sheet in excel format (Annex E- I). 2023, as amended by OM No. 17-2023. After the said requirements have been complied

2 is transacting ONETT in the LTS, advise the taxpayer to update or apply TIN with the required documents to the CSS to apply the updates to the taxpayer's records while they wait in the ONETT area. Alternatively, if the taxpayer is registered in another R.D.O or concerned R.D.O or through the Taxpayer Registration-Related Application (TRRA) on Update/Correction/Cancellation). Once the form is completed, forward it along with the

the Online Registration and Update System (ORUS), in accordance with the requirements under Revenue Regulations No. 7-2024 and OM No. 16-2023, as amended by OM No. 17-2023.

D. PROCESSING OF ONETT THROUGH THE eONETT SYSTEM

(See Annex "L " for the Process Flow Chart)

The ONETT OD shall monitor the applications in the eONETT System on a daily basis the assigned period of the team are immediately acted upon. The OD-GS shall be responsible in ensuring that all online applications received within

2. The ONETT OD shall perform procedures in Item No. HII.C.1., however, taxpayers whc applied through the eONETT System do not need to fill out a TIN & CBL Taxpayer Verification Slip.

If the TIN is valid, the ONETT OD shall tick the "TIN VERIFIED box in the application. If the taxpayer has no existing TIN, the TIN is invalid or one of the parties is tagged as CBL, inform the taxpayer by leaving a message in the comment section and click the "RETURN TO TAXPAYER FOR COMPLIANCE" button. 3. The ONETT OD shall review/evaluate the submitted application and check the completeness of the documentary requirements uploaded by the taxpayer. 4. For applications with incorrect information or incomplete/lacking documentary APPLICATION" button and/or return the said application to the taxpayer by selecting the reason for return, leaving a message in the comment section and clicking the requirements, the ONETT OD may edit the application by clicking the "EDIT "RETURN TO TAXPAYER FOR COMPLIANCE" button. 5. The ONETT OD shall check/evaluate the auto-computed OCS. If the documents are the status of the application and forward the application to the ONETT Approver for complete and information thereon are correctly encoded, the ONETT OD shall update review/approval by clicking the "SUBMIT button. 6. The ONETT Approver shall review and approve the online OCS. The processing time of OCS as provided in Item No. III.B shall commence from the date of receipt of complete documents up to the approval of OCS in the System.

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7. ONETT applications submitted to the eONETT System shall no longer be filed on encoded in the eBIRForms facility. The BIR Return/Form generated from the system shall serve as proof that the said return is electronically filed thru the eONETT System.

However, applications with ONETT returns verified to have already been filed in the eBIRForms System may still be processed in the eONETT System.

8. Once the taxpayer uploads and submits the proof of payment for the tax due and

shall be made available to the taxpayer. certification fee, the system will automatically generate a claim slip for the eCAR, which

00000 400 The OPV shall verify the ONETT payment using the procedures provided in Item No III.F.1 of this RMO, and validate whether the returns are filed in the eBIRForms System Y ABMiN ime 3 ba JUL 0 8 2026 RA In case the return which are marked as submitted/filed in the eBIRForms by the taxpayer cannot be viewed/retrieved in the eBIRForms System upon verification, the OPV shal eBIRForms System. require the taxpayer to submit copy of Tax Return Receipt Confirmation from the

2 E 2E 3 fT the OPV may return the application to taxpayer and require the latter to resubmit accordingly. If the uploaded proof of payment is correct. the OPV shall tick the "VERIFIED" box for such, update the status of the application by clicking the "VERIFIED PAYMENT" button under the OCS page/screen. If there are discrepancies in the submitted proof of payment. each tax type and click the "SAVE" button in the proof of payment page/screen. After

10. Once the application has been approved and the payment of tax has been verified, the eCAR to the OC for safekeeping until such time that the taxpayer presents the original ONETT OD shall already print the system-generated eCAR and forward the printed documents to claim the eCAR.

Measuring the performance in the processing of eCAR shall commence from the date of

compliance, the system will re-generate another claim slip upon re-submission by the taxpayer of the correct document, and the old claim slip shall be deemed cancelled. submission proof of payment until the printing of eCAR. However, in case of discrepancy Hence, the processing time will restart from the re-submission of the correct documents. noted in the submitted proof of payment and the application has been returned to TP for

1 1. Upon receipt of the original documents from the taxpayer, the ONETT OD shall compare

said documents with the uploaded copies in the System and retrieve the printed eCAR from the OC.

In case of discrepancies noted in the submitted original documents, the printed eCAR shall not be released until the correct documents are submitted. Should the error be with the uploaded documents, the eCAR shall be cancelled and the taxpayer shall be required to re-apply and upload the correct documents. The OD shall refer the documents/docket to the Approver for evaluation and proper resolution on the issue of the said application.

12. In the absence of the ONETT OD who processed the application, the ONETT OD assigned during the day shall validate the original documents presented. The taxpayer the application. should not be advised to return upon the availability of the ONETT OD who processed

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13. The ONETT OD shall stamp the word "USED" and indicate the eCAR Number/s in al Signature of Approving Officer at the back of the transfer document [e.g., Deed of copies of proof of payment, and the eCAR Number, Date of Issuance and the Name and Absolute Sale (DOAS), Deed of Donation, etc.]

eCAR Number: Date Issued:

Signature of Approving Officer over printed name

"USED" stamp on all copies of proof of payment. The docket shall also be forwarded to the OPV for the affixing of signature on the

00000400 e 14. In case of change in the name of approver/authorized signatory in the eCAR due to transfer/retirement of the original approver, whichever the case maybe, the following procedures shall be done by the ONETT Approver:

L ABMIN UNITE JUL 0 8 2026 1 If the eCAR is not yet printed -- go to the OCS page/screen, edit the application and click "Change Approver" button.

3 INTERM button. Then, go to the OCS page/screen, edit the application and click the "Change If the eCAR is already printed -- go to the eCAR page/screen, click the "Cancel eCAR Approver" button.

3:09om E. E C This shall be done using the access of the new Approver/Authorized Signatory of the eONETT System. eCAR, provided that the new Authorized Signatory has already secured access to the

15. Once the eCAR has been signed by ONETT approver, the same shall be turned-over to the OR for release to the claimant. In releasing the eCAR, the OR shall require the claimant to acknowledge receipt in the triplicate copy of the eCAR. The OR shall also Response (QR) Code. provide and urge the eONETT taxpayer to accomplish ONETT CSSF or the Link/ Quick

E. PROCESSING OF ONETT FOR WALK-IN/MANUAL FILERS UNDER THE

ONETT TRACKING SYSTEM (OTS) AND ECAR SYSTEM (See Annex "M" for the Process Flow Chart)

1.The ONETT OD shall perform TIN and CBL Verification procedures in Item No. III.C of this RMO

2. Check the documents submitted by the taxpayer:

a. If the documents are complete, the ONETT OD shall verify whether the taxpayer has a pending compliance transaction in OTS. If such transaction exists, the transaction details in the ONETT Tracking System (OTS), accomplish ONETT OD shall update the transaction. If not, the ONETT OD shall encode appropriate CDR in the system and set status to "CDR COMPLETE". Generate the accomplished CDR and Claim Slip in the OTS.

b. If the documents are incomplete, the ONETT OD shall also encode the transaction details in the OTS, generate a CDR that indicates the lacking documents which

shall be given and acknowledged by the taxpayer and set the status to "PENDING

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taxpayer shall be forwarded to the OC for safekeeping. In case the taxpayer did FOR SUBMISSION OF REQUIREMENTS" The CDR acknowledged by not return to submit the complete documents within 30 days, the CDR shall be turned over to the Administrative Section of the concerned R.D.O./ OC of LTS Divisions for immediate disposal following the existing protocols.

3.The CDR and Claim Slip - OCS (Annex G-I if the ONETT application is in the OTS, and its release. The photocopies of all documents submitted by the taxpayer shall be stamped information (email and/or mobile no.) indicated on the BIR Copy of Claim Slip before "VERIFIED FROM THE ORIGINAL" and signed/initialed over printed name by the Annex G-2 for transactions which were not encoded in the OTS) shall be signed by both the ONETT OD and the taxpayer/authorized representative, with the latter's contact ONETT OD.

Upon application for OCS, the original copies of documents shall be returned to the be retained to form the ONETT docket. taxpayer and the photocopies stamped with "VERIFIED FROM THE ORIGINAL shall

4 For applications with complete documents, the ONETT OD shall prepare and fill out 00000 400 Routing Slip (Annex B-I). Set status to "FOR COMPUTATION OF TAX DUE" and encode the necessary information. Check the computation and set the status to "REVIEW OCS to generate OCS (Annexes F-1 to F-4, F-9) in the OTS.

ABMINTETOA H JUL 0 8 2026 D All transactions (except estate tax, part of estate tax, replacement/reissuance & reprinting of eCAR) that can be accommodated in the system shall be encoded in the OTS. In cases

where the OTS is down or not accessible -- based on the announcement/advisory from the Information Systems Group (ISG) -- or when the taxes due are not automatically computed in the OTS, the transactions shall be processed manually.

S S format below in lieu of the OTS-generated control number and issue manually-issued claim slip (Annex G-2): Manual application details shall be recorded by the ONETT OD in the Log Sheet -- OCS Walk-in/Manual Filers (Annex E-2) in excel format. Indicate a control number using the

RDO-MMYY-5 digit sequential number (e.i., 001-0723-00001)

in the OTS, immediately upon availability. Indicate under the "REMARKS" column of the OCS Log Sheet the "OTS No." which was generated upon creation of an application in OTS. Manually processed transactions due to system unavailability shall be encoded/updated

For transactions not automatically computed in the OTS, except in the case of estate tax. (apmd_ecar@bir.gov.ph), and await confirmation prior to proceeding with manual processing. The email correspondence shall be attached to the docket. the ONETT OD shall email the Assessment Performance Monitoring Division (APMD)

5. Transmit the application with attached documents to the approving officer in the following order:

b.Routing Slip; e. CDR-OCS; c. ocs; f.TIN and CBL Verification Slip duly signed by the OD who verified the TIN; a. Color-coded Top Sheet; d.Duplicate Claim Slip - OCS:

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g. Photocopies of the required documents stamped with verified from the original.

6.The ONETT Approver shall sign the OCS after reviewing the documents and set the status to "APPROVED CDR AND OCS" in the OTS.

7. The ONETT OD shall release the approved OCS along with the OTS generated or provide CSSF or the Link/ Quick Response (QR) Code to be accomplished by the taxpayer. manually accomplished tax return/s for taxpayer's reference in accomplishing the returns thru the eBIRForms facility to avoid erroneous tax return and information details, and

receipt in the duplicate copy of the approved OCS. The status in the OTS should be set to "RELEASED OCS", once the same is released to the claimant. The taxpayer shall be required to provide contact information and acknowledge the

immediate disposal following the existing protocols. Resubmission of all documents is cancelled in the OTS. Approved OCS unclaimed for over thirty (30) days or those issuance within the same period, shall be turned over to the Administrative Section of the concerned R.D.O./ OC of LTS Divisions along with duplicate copies of documents for Applications for OCS that are pending for compliance of taxpayer for more than thirty (30) days and applications with written request for cancellation from taxpayer shall be released to taxpayers but failed to submit proof of payment and requirements for eCAR required for any subsequent filing.

8. The ONETT OD shall inform the taxpayer on the due dates of tax payment and instruct the same to pay the corresponding tax due, certification fee of P100.00, and documentary stamp of P30.00 per eCAR as indicated in the approved OCS, thru the available payment channels of the BIR.

00 000 4 00 Y 9. Upon application for eCAR, the ONETT OD shall receive the copies of the duly validated copy of transfer document, and other required documents. Check the documents tax returns and proof of payment for tax due/s, certification fee and loose DST, original submitted by the taxpayer.

AbMNUN JUL 0 8 2026 AINATERMNEN TREVENUE REAU.QF If the documents are complete (payment made is equivalent to the amount indicated in OCS and payment is within the prescribed due date), accomplish CDR - eCAR (Annex D-12) and set status to "CDR COMPLETE" in the OTS. Generate accomplished CDR and Claim Slip in the OTS.

3:04PM Af b. If the documents are incomplete, generate a CDR - eCAR that indicates the with discrepancy, erroneous return, etc.) and issue another OCs for any tax to be attached to the docket. lacking documents and/or re-compute the tax due (e.g. late payment, payments deficiency/ies. The CDR acknowledged by taxpayer shall be forwarded to the OC

10. Release the CDR for eCAR and Claim Slip - eCAR OTS/Manual (Annex G-3 if the ONETT application is in the OTS, and Annex G-4 for transactions which were nol encoded in the OTS) after affixing signature by the ONETT OD and taxpayer/ authorized representative and update the OTS status to "ISSUED CLAIM SLIP

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11. The ONETT OD who received the eCAR application shall retrieve the taxpayer's case proceed to the payment verification process, and update the routing slip. docket from the OC, attach the required documents along with the proof of payments and CDR for eCAR on top of the OCS, set status to "FOR PAYMENT VERIFICATION to

12. The OPV shall verify the ONETT payment, using the procedures provided in Item No III. F of this RMO. Stamp the word "USED", affix signature on all copies of the proof of payment for tax due and certification fee and update the OTS status to "OCS PAYMENT

VERIFIED"

Stamping of "PAYMENT VERIFIED" shall no longer be done.

13. The OPV shall forward the ONETT docket to the OE for encoding and printing of eCAR in the eCAR System.

14. The OE shall update the status in the OTS to "PROCESSING OF ECAR to enable the eCAR button. The OE shall encode the necessary details in the eCAR System and print the eCAR after receipt of the ONETT docket from the OPV. The name of the OD who

processed the OCS shall be indicated in the eCAR.

The OE shall encode eCAR Transaction Number, eCAR Number, Accountable Form Number and eCAR Issued Date in the OTS or in the log sheet for manually processed applications. Then, the OE shall click "SAVE eCAR" and update the status to "eCAR FOR SIGNATURE" in the OTS.

15. The OE shall place the printed eCAR on top of the docket, write the eCAR number on to the ONETT Approver for signature and approval. the "USED" stamp on the proof of payment, stamp and indicate the necessary details at the back of the transfer document (refer to III. D. 1 3), and forward the ONETT case docket

16. The ONETT APPROVER shall sign the eCAR and shall set the status to "APPROVED

eCAR" in the OTS under the ECAR field.

17. The OR shall release the eCAR and the original copies of other submitted documents

of the proof of tax payments and certification fee stamped with "USED". which will not be retained by the District/LT Audit Division office and the original copy

18. Taxpayer shall acknowledge the receipt of eCAR by affixing their signature over printed ECAR", once the same is released to the claimant. name in the triplicate copy of eCAR. The status in the OTS shall be set to "RELEASED

19. The copies of the eCAR shall be distributed as follows:

Original Copy To be released to taxpayer, for submission to Registry of Deeds/Assessor's Office (for Real Properties): other Office concerned (for Personal Properties)

Triplicate Copy Duplicate Copy To be retained in the R.D.O./ LT Audit Division for safe To be released to the taxpayer (Taxpayer's Copy)

00 0 00 4 0 Q Copy Quadruplicate keeping/reference To be attached to the docket which will be transmitted to AD/ HREA, ACIR, and eventually to AHRMD/RMD ) BUreaU oF InterNaLreVenuE ECORDS MANAGEMENT SVSION E

JUL O 8 2026 Page 11 of 21

ADMiN UNIT - 1 ....5. 3.0upm

20. In case the taxpayer failed to claim the approved eCAR within thirty (30) days from the claim date indicated in the Claim Slip -- eCAR, the OR shall notify the taxpayer. A copy of the email/mail/proof of notice to taxpayer shall be attached to the docket.

21. The OR shall provide and urge the taxpayer to accomplish the CSSF or the Link/ Quick Response (QR) Code, if the taxpayer prefers to accomplish it online.

22.The OC shall forward the ONETT case dockets (refer to Item No. III.H.2) to the AD/HREA-LTS.

b. DOAS (Photocopy); a.eCAR (Triplicate Copy); The following documents shall be retained by the R.D.O./LT Audit Division and shall form one docket to be properly stored for easy retrieval: C. Special Power" of Attorney (SPA) for individual taxpayer or Secretary's

Certificate/Board Resolution for non-individual taxpayer, if there is any (Photocopy): and C Certification from the Philippine Consulate, or Apostille, if the Transfer Document

and SPA were executed abroad (Photocopy).

23. For purposes of measuring the performance of the ONETT processors, report from the

OTS shall be generated by the OC on a regular basis.

accomplished by the ONETT OD and shall be stored in desktop computer or laptop ONETT processors. The OCS Log Sheet in excel format (for transactions not processed in OTS) shall be provided in the ONETT OD counter. ONETT cases encoded in the OCS Log Sheet without corresponding OTS No. shall be included as part of the performance of the

OC shall update the eCAR log sheet in excel format (for transactions not processed in OTS) on a regular basis based on the attached routing slip in the ONETT docket, and retained copies of OCS/eCAR. They shall also maintain copy of the OCS log sheet (for transactions not processed in OTS) and OTS generated reports.

F. VERIFICATION OF ONETT PAYMENT 00000400 (See Annex "M" for the Process Flow Chart) The OPV shall verify the completeness and accuracy of the corresponding ONETT

payments at the earliest time and not later than three (3) working days from receipt of the proof of payment. ADMIN UNT JUL 0 8 2026 S PFAINTERNAN REVENG establish its validity: Any of the following may be used as basis in the verification of ONETT payment to

6 - a.Integrated Tax System (ITS) - CBR or IRIS-CRR facilities;

b.Batch Control Sheet (BCS) from AABs: C Daily Online Payment Report (refer to OM Nos. 39-2022 and 49-2024); 3: DP Photocopies of the electronic Revenue Official Receipt (eROR), if paid through the Revenue Collection Officers (RCOs).

No. 31-2024). In the event that the payment is not yet uploaded or cannot be verified thru any of the Transmittal List from the Host R.D.O. in cases of out-of-district payments (refer to OM references enumerated above, the Collection Section/ LT Document Processing and Quality Assurance Division shall validate directly with the concerned AAB or thru the

Page 12 of 21

In case the submitted proof of payment is Revenue Official Receipt (ROR), the ONETT payment verifier shall likewise verify if the ROR is not among those disclosed as lost.

2. The OPV shall stamp the word "USED" and affix signature on all copies of the receipt/proof of payment. (See format below) USED 0000000 D @ BureaY O Internalrevenue COROS MANAGEMENT DVSION WE

JUL 0 8 2026

Panted Nome /Oate 1Y Admin unit-: Iv 3:04PM

3. After stamping of proof of payment, the OPV shall update the routing slip by affixing Forward the ONETT case docket to the OE for encoding and printing of the eCAR in the his/her initial, indicating the date of receipt and release in the columns provided thereto.

eCAR System.

G. PROCESSES TO BE UNDERTAKEN IN THE REPLACEMENT/REISSUANCE & REPRINTING OF eCAR (See Annex "O" for the Process Flow Chart

1. Erroneous eCARs or returned by the Registry of Deeds as invalid eCAR shall be replaced.

manually issued CARs or those that were not issued through the BIR's eCAR System shall be reissued or revalidated, while lost eCARs shall be reprinted.

Reissuance for manual CAR on sale of real properties issued by the LT Audit Division shall be processed in the R.D.O. having jurisdiction over the place where the property being transferred is located.

2.The ONETT OD shall check the documents submitted by the taxpayer:

a. If the documents are complete and for purposes of assigning a control number using Reissuance/Reprinting/Replacement. Accomplish appropriate CDR (Annex D-12) the format in Item No. III.E.4, the ONETT OD shall only record the name of transferor and transferee in the Log Sheet -- OCS Walk-in/Manual Filers (Annex E indicate inthe remarks sectionif the transaction is

b. If the documents are incomplete, accomplish a CDR that indicates the lacking documents. These applications with incomplete documentary requirements need not be included in the log sheet.

3. The ONETT OD shall release the CDR for Replacement/Reissuance & Reprinting of eCAR together with the claim slip and ask the taxpayer to acknowledge receipt by affixing his/her signature in the CDR.

4. The docket for replacement, reissuance or reprinting of eCAR shall be attached with a

top sheet and routing slip filled-out with the necessary fields. Preparation of OCS is not required in all requests for replacement, reissuance or reprinting of eCAR.

5. If the eCAR was processed using the eCAR System, the ONETT OD shall forward the docket to OE for encoding of the necessary details in the eCAR System and printing of eCAR. The name of the ONETT OD who checked the completeness of the requirements shall be indicated in the eCAR.

Page 13 of 21

If the eCAR was processed thru the eONETT System, reprinting/replacement of eCAR shall be done by the ONETT OD using the said System.

etc.) in the eCAR to be reprinted/replaced/reissued, the originally issued eCAR should be cancelled. In case of change of details (e.g. name of Authorized Signatory, name of Revenue Officer.

6. The OE shall place the printed eCAR on top of the docket, stamp and indicate the eCAR number, date issued and name of authorized signatory at the back of the transfer ONETT Approver for signature and approval (refer to II.A.1). document (refer to Item No. III.D.13), and forward the ONETT case docket to the

7. The ONETT Approver shall sign the eCAR and forward the docket to the OR for releasing.

8. The OR shall release the eCAR and the original copies of other submitted documents

which will not be retained by the District/LT Audit Division office.

9. Taxpayer shall acknowledge the receipt by affixing their signature over printed name in

the Triplicate Copy of the eCAR.

10. The OR shall provide and urge the taxpayer to accomplish the ONETT CSSF or the Link/ Quick Response (QR) Code, if the taxpayer prefers to accomplish it online.

1 1. The new eCAR shall indicate that the same was re-issued/reprinted in replacement of the previous CAR/eCAR No. xxxx, which must be indicated in the remarks portion of the new eCAR.

H. TRANSMITTAL OF ONETT DOCKETS TO THE ASSESSMENT

DIVISION/HREA-LTS

1. The case dockets for all eCARs signed and approved during the month shall be

forwarded to AD/HREA-LTS not later than the 15th day of the following month

submitted within the said deadline. Partial transmittal may also be allowed, provided that all remaining dockets are

ONETT Dockets (Annex I-1). sequentially, based on eCAR Accountable Form Number, using the Transmittal List of The ONETT case dockets to be forwarded to AD/HREA-LTS shall be arranged

2. The documents in the ONETT case docket that will be forwarded to AD/HREA-LTS shall be arranged in the following order:

b a Color-coded Top sheet Routing Slip SUREAU OF INTERNA $0aAApi L EMENI DiVISIO 6

e h. d g C f Quadruplicate copy of the eCAR Claim Slip - eCAR Proof of Payment -- photocopy Approved OCS CDR - eCAR Claim Slip - OCS 3 00000400 admin unit- JUL 0 8 2026 .....6. IIME

1 OCS - CDR

TIN/CBL Verification Slip duly signed by the RO/GS who verified the TIN Supporting documents

Page 14 of 21

3. Transmission of dockets to AD/HREA-LTS shall consist of ten (10) dockets per batch page of the transmittal list covering all submitted batches. The transmittal list shall be numbered per transaction or per docket and pages must be consecutively numbered (e.g., "page 1 of _"). The Head of Office shall sign only the last

from the eCAR Log Sheets and shall be submitted to AD/HREA-LTS upon transmittal of the ONETT dockets. Transactions shall be numbered continuously across transmitted batches (e.g. Batch 1: 1- 10, Batch 2: 11-20, Batch 3: 21-30) The soft copy of the transmittal list shall be extracted

00000.400 Transmittal of the ONETT case dockets to the AD/HREA-LTS shall be done even if the

DMIN G JUL 0 8 2026 SHEAI C ANTERNANTREV JREAU T properly stored in the R.D.O./ LT Audit Division for easy retrieval and release to eCAR has not been released to the taxpayer. The copy of the unclaimed/unreleased taxpayers/authorized representative. to AD/HREA-LTS, but remain unclaimed pending taxpayer's presentation of eCARs and all other pertinent documents ([e.g., eCAR, DOAS/DAS, SPA, etc.) shall be eCARs issued or printed through the eONETT System that are due for transmission

original documents for validation, shall not be forwarded to AD/HREA-LTS.

V Replacement/re-issued/reprinted eCAR shall also be forwarded by the concerned Only eCARs issued with complete docket shall be included in the transmittal list.

originally issued eCAR that has already been forwarded to AD/HREA-LTS need not be R.D.O./Audit Division to AHRMD/RMD for safekeeping. The quadruplicate copy of the

attached to the docket.

6. The transmittal list shall be signed by the RDO/DC, or ARDO/ADC in the absence of the RDO/DC.

7. Transmitted ONETT cases that are returned by AD/HREA-LTS with findings or

discrepancy noted shall be complied with by the concerned R.D.O./LT Audit Division and transmit the same using Annex "I-3" within ten (10) working days from the date of receipt from AD/HREA-LTS.

I. PROCESSES TO BE UNDERTAKEN BY AD/HREA & ACIR-LTS

(See revised Annex "p" for the Process Flow Chart)

1. Check the completeness of the ONETT case dockets to be received against the list of

dockets indicated in the transmittal and if there are discrepancies, the transmittal will be subject to correction by the concerned R.D.O./LT Audit Division.

2. Record all ONETT dockets using prescribed log sheet (Annex E-4).

3. Sort the ONETT dockets with complete attachments for mandatory and selective review

4 Conduct mandatory review on the following cases, within thirty (30) days of receipt from

the R.D.O./LT Audit Division:

b C. a Capital Gains Tax on sale of stocks not traded in the Stocks Exchange; and. Donor's Tax; Other ONETT transactions involving tax payments of at least P1M per case;

Page 15 of 21

d. Transactions exempted from Final CGT/EWT (e.g. sale of principal residence, community mortgage program, socialized housing, tax-free exchange under Section 40 (C)(2) of the NIRC of 1997, as amended)

Estate Tax transactions remain subject to mandatory review, irrespective of its exclusion from the scope of ISO QMS implementation.

5. Conduct a selective review equivalent to at least 10% of the dockets not covered in the mandatory review.

6. The thirty (30) calendar-day period prescribed for ONETT cases selected for (mandatory the date the docket was returned back/re-submitted by the R.D.O. for compliance. Division up to transmittal to AHRMD/RMD. However, for ONETT cases with review findings and returned to R.D.O. for compliance, the 30-day period shall commence from and selective) review shall commence from the date of receipt from R.D.O./LT Audit

7. Forward ONETT cases which are not selected for mandatory/selective review to AHRMD within fifteen (15) calendar days after receipt from the R.D.O. using the

prescribed transmittal list (Annex I-2).

8. For ONETT cases selected for review with no findings, the Chief, AD/HREA-LTS shall

sign the OCS Review Portion. Prepare the Transmittal List (Annex I-4) and forward to RD/ACIR-LTS for Approval.

9.The RD/ACIR-LTS may approve/ disapprove the Transmittal List (Annex I-4) of these cases. The same transmittal list shall be used to transmit such cases to AHRMD/ RMD.

10. Prepare a memorandum report for cases with review findings, signed by the Chief, AD /HREA-LTS, and transmit the same using Annex I-3, together with the ONETT case

dockets, to the concerned R.D.O./ LT Audit Division for compliance.

J. UPLOADING OF QUALITY FORMS/PLANS IN SHAREPOINT/ONEDRIVE

provided by APMD. Signed copies shall also be uploaded once available. following month in the "ISO Reports" folder thru the SharePoint/OneDrive Folder Quality forms in excel format shall be properly reported and uploaded every 15th of the

OFFICE OF THE REGIONAL DIRECTOR/ACIR-LTS

Anne X Document Title E-4.1 Log Sheet -- Assessment Division E.4.2 Log Sheet -- HREA-LTS (Manual Filers)

I-3.2 I-3.1 I-4.1 2 Transmittal to Administrative and Human Resource Management Division (AHRMD) Transmittal to Office of the Regional Director (ORD) and AHRMD Transmittal to Revenue District Office Transmittal to Audit Division- LTS

I4.2 W [Thru Assistant Commissioner -- Large Taxpayers Service (ACIR-LTS)] Transmittal to Records Management Division (RMD) Review of ONETT Cases by the AD/HREA-LTS

00000000 CD BUREAU OF INTERNALREVENUE X DSAaGA IAGEMENTDIVISION Transmittal of Reviewed ONETT Dockets to AHRMD/ RMD

AEAEB

JUL O 8 2026 Page 16 of 21

: W

BY admin unit - TiME: 3:0q{Pm

REVENUE DISTRICT OFFICE/LT AUDIT DIVISION I-1.1 Anne I-1.2 E3 E-1 E2 X Log Sheet -- eCAR (Walk-In/Manual Filers) Log Sheet -- OCS (Walk-in/Manual Filers) Log Sheet -- TIN Issuance Transmittal to HREA-LTS Transmittal to AD Document Title

S-1 S-2 I2 R U T Transmittal to Administrative and Human Resource Management Division (AHRMD) Transmittal of ONETT Dockets to Assessment Division Issuance of eCAR (Online thru the eONETT System) Issuance of eCAR (Manual thru the eCAR System) Issuance of ONETT Computation Sheet Validation of ONETT Tax Payment Transactions Encoded in OTS

File shall be discontinued. Submission/Updating of "Summary of All ONETT Reports" thru the SharePoint/OneDrive

IV. QUALITY PLANS: KEY PERFORMANCE INDICATORS (KPIs)

Please be guided of the following in monitoring and measuring the KPIs:

ANNEX PROCESS TARGET MONITORING TOOLS MEASUREMENT AND TIME FRAME OF MEASUREMENT

HABUREAUDF INTERNAL REVENCE RECOROSL 00000400 IMANAGEMENT DIVISION Q R Approval of Issuance of TIN OCS to ONETT Taxpayers applications with issued within the requirements are approved within 80% of the total applications for processing time from the date of 75% of the total the prescribed documentary complete receipt of OCS are day the ONETT Systems and manual log * Based on reports generated from sheet for transactions, other than Based on data recorded in log sheet processing time and number of] Total number of TIN applications approved within the prescribed OCS applications received and number of TIN issued Total number of OCS applications (QF-ONETT-04-01-2026) before the 15th day before the 15th day Folder provided by Folder provided by Monthly -- To be of the following of the following submitted on or Monthly -- To be (thru OneDrive submitted on or (thru OneDrive APMD) APMD) month month

We complete Estate and Replacement/Reissuance

0 8 2026 documentary requirements; & Reprinting of eCAR, not encoded in OTS

BY: O admin unit'I E TIME: 3: 04 Pm II. B. depends on the classification of the transaction, Item No. (Processing time

Illustration I: Numerator: Total number of OCS applications approved within the prescribed processing time for the month of February: 40

Denominator: Total Number of OCS applications received for the month of February: b Number of transactions based on eONETT and OTS generated report: 45 Number of transactions based on manual log sheet (excluding estate and

replaced/reissued/reprinted eCAR): 10

Page 17 of 21

C. d Number of manually received transactions previously recorded in manual log sheet for the month of January and encoded/updated in the OTS the following month: 3 and subsequently encoded/updated in the OTS within the month: 5 Number of manually received transactions previously recorded in mamual log sheet (45-3)+ (10-5) =47 {a-d)+(b-c)

S-1 S-2 eCAR System eCAR Timely Approval of OCS for the month of February: 40 / 47 = 85% Approval of Customer Survey System) Sample Computation: Customer Satisfaction Survey (Through the Satisfaction Printing of eCAR (Through the eONETT within 7 working result of Overall approved within applications are from the receipt 75% of the total 7 working days result of Overall 75% of the total applications are (Satisfactory) complete CDR days from the documentary Average of at (Satisfactory) printed/issued Average of at requirements of complete least 80% receipt of least 80% eCAR eCAR SQD SQD Number of respondents and average Number of respondents and average Total number of eCAR applications received and number of approved eCAR within 7 working days applications approved within 7 working days and number of eCAR applications received * Based on report generated from transactions other than Estate not applications approved within 7 and number of eCAR applications received * Based on report generated from Total number of eCAR OTS and manual log sheet for working days encoded in OTS Total number of eCAR eONETT System rating of the survey result rating of the survey result before the 15th day before the 15th day Folder provided by before the 15th day Folder provided by Folder provided by Monthly -- To be Monthly -- To be of the foilowing of the following of the following Monthly -- To be submitted on or (thru OneDrive submitted on or submitted on or (thru OneDrive (thru OneDrive APMD) APMD) APMD) month month month

BY: BUREAUOFINTERNAL REVENUE RECordiMANAgS 00 do0 4c ACMIN UNIT-1 It JUL 0 8 2026 I EME: ENT DIVISION Utilization of Tracking System C the ONETT 3:099m transactions that System) processed through the can only be (Includes encoded in OTS Manual/walk-in applications received are 75% of applications encoded in OTS and the ONETT Systems and manual replacement/reissuance/reprinting number of manual applications received than estate transactions, transactions that cannot be Total number of walk-in * Based on report generated from log sheet for transactions other computed in OTS with APMD confirmation to process manually, of eCAR, and transactions affected by system downtime before the 15th day Folder provided by Monthly -- To be of the following submitted on or (thru OneDrive APMD) month

Page 18 of 21

Illustration I: Numerator: Total number of walk-in applications encoded in OTS for the month of February: 4 b Number of applications based on OTS generated report: 85 Number of manual applications previously recorded in manual log sheet for the month of January and encoded/updated in the OTS on the month of February: 5 85-5=80 a-b

Denominator: Total number of walk-in/manual applications received: B. A Number of manually processed applications (excluding estate transactions, Number of applications based on OTS generated report: 85 transactions that cannot be computed in OTS with confirmation from APMD to process manually, replacement/reissuance/reprinting of eCAR, transactions affected by system downtime) as recorded in the manual logsheet: 10 85+10=95 a+b

U V W ONETT Tax Payment Dockets to Sample Computation: ONETT Cases by the AD/HREA Verification of Transmittal of ONETT AD/HREA Review of Utilization of ONETT Tracking System for the month of February: 80 / 95 = 84% are reviewed and approved eCAR within the month not later than the following month 75% of ONETT verified within 3] from the receipt 50% of ONETT selective review are transmitted 15t day of the mandatory and AHRMD/RMD within 30 days from receipt of working days transmitted to 80% ONETT dockets from received are dockets with RDOs/Audit of proof of payments payment cases for Division Bureau oF INternal revenue BY transmitted, and number of dockets the ONETT Systems and manual manually, replacement/ Total ONETT cases reviewed and of payment verified within 3 working days cannot be computed in OTS with reissuance/reprinting of eCAR, Total number of ONETT dockets Total number of requests for payment verification and number *Based on reports generated from log sheet for transactions other than estate, transactions that APMD confirmation to process and transactions affected by system downtime with eCAR approved within the month and number of dockets RECORDS MANAGEMENT DIVISION transmitted to AD/HREA A 00.000400 admin unit-- : JUL O 8 2026 T N3 received H TIME: 3:09Pm before the 15th day Folder provided by before the 15th day Folder provided by before the 15th day Folder provided by Monthly -- To be of the following Monthly -- To be Monthly -- To be of the following submitted on or of the following submitted on or (thru OneDrive submitted on or (thru OneDrive (thru OneDrive APMD) APMD) month month APMD) month

Illustration 1: Numerator: Total ONETT Dockets Reviewed within 30 days from 1 Ith day of the month being measured/report month up to the 10th day of the following month

Denominator: Total ONETT Dockets Received from RDO from the 1 1th day of the previous month to the 1Oth day of the month being measured/report month.

Page 19 of 21

KPI for the Month of JUNE

BUREAU OF INTERNAL REVENUE RECORDE MANAGEN : 00000 400 JUL 0 8 2026 W t X MENT DIVISION ONETT Review and Transmittal to AHRMD Period: June 1 1 to July 11 Transmittal of dockets to Includes dockets received from RDOs from May 11 to June 10 AHRMD/RMD are transmitted to 100% of ONETT cases not selected selective review 75% of ONETT mandatory and cases subject to AHRMD/ RMD from receipt of within 30 days dockets from RDOs/Audit Division ONETT cases subject to mandatory and selective review and number of Total number of ONETT cases not selected for review and number of reviewed cases transmitted to Totai number of AHRMD/RMD Illustrations I of Annex (thru OneDrive Folder before the 15th day V for the computation provided by APMD) Monthly -- To be Monthly -- To be of the following submitted on or submitted on or (Please see month of KPD

BY admin unit ME: 3:6qPm for review are AHRMD within transmitted to receipt of dockets 15 days from from RDOs AHRMD/RMD within 15 days such cases transmitted to (thru OneDrive Folde: before the 15th day provided by APMD) of the following (See Illustrations month below)

Illustration I: being measured/report month up to the 10th day of the following month Numerator: Total ONETT Dockets Transmitted within 15 days from 1 Ith day of the month

month to the 10th day of the month being measured/report month. Denominator: Total ONETT Dockets Received from RDO from the 1 1th day of the previous

Includes dockets received from RDOs from May I 1 to June 10 Transmittal period of dockets not selected for review to AHRMD: June 26 KPI for the Month of JUNE

V STORAGE AND LABELLING

The RDO/LT Audit Division and AD/HREA-LTS must provide a storage for the safekeeping of ONETT case dockets and must comply with the good housekeeping standards of the IS0 9001:2015. Adopt the following in labelling the documents on file:

COLOR DOCUMENT DESCRIPTION Blue Yellow Sale of Real Property Sale of Shares of Stocks Pink Donation Green Estate

disposition policies outlined in Revenue Memorandum Circular (RMC) No. 73-2008 and National Archive of the Philippines (NAP) General Circulars No. 1 and 2. The retention and disposal of ONETT dockets must strictly adhere to the records

concerned offices must label all documents related to said transaction with green, and record the estate tax transaction log sheets. Settlement of Estate with Absolute Sale or Donation/Waiver shall be classified and recorded in will be actively managed and monitored through internal quality oversight mechanism. All such transactions in the log sheets (Annexes E-2 and E-3) prescribed in this Order. Extrajudicial While processes related to estate transactions are excluded from ISO Certification, they

Page 20 of 21

VI. REPEALING CLAUSE

modified, amended, suspended, or repealed accordingly. All revenue issuance or pertinent portions thereof inconsistent herewith are hereby

VI. EFFECTIVITY

This Order shall take effect immediately.

CHARLITO MARTIN R. MEMOOZA Commissioner of Internal Revenue

I-3

RECORDS MANAGEMENTDIVISION BUREAU OF INTERNAL REVENUE 00 0 00 4 0 0

A

JUL 0 8 2026

BY LADMIN UNIT TIME: 2: DGIm

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