revenue_memorandum_circular RMC No. 133-2024RMC No. 133-2024 2024-12-18

RMC No. 133-2024 — Amending certain provisions of Revenue Memorandum Circular No. 56-2024 on the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

Date DEC 18 2321

REVENUE MEMORANDUMCIRCULAR NO.1 3 3 -2 024

SUBJECT : Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 56-2024 on the Issuance of Electronic Certificate Authorizing Registration (eCAR) Relative to One-Time Transaction (ONETT)

TO :All Internal Revenue Officials, Employees and Others Concerned

the processing and issuance of eCAR for transactions pertaining to sale of personal property, which shall now read as follows: This Circular is hereby issued to amend RMC No. 56-2024, particularly the venue for

"b. Sale of personal property -- RDO where the Taxpayer Identification Number (TIN) of the seller/transferor is registered or RDO which has jurisdiction over the residence of the seller/transferor.

wide publicity as possible. All concerned are hereby enjoined to be guided accordingly and to give this Circular as

This Circular shall take effect immediately.

RO GUI,JR Comfissioner of Internal Revenue

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3 RECORDSMA UREA $ F VEaT DIVISUN V.REVENIE

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DEC 18 2024

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

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