RMO No. 12-2025 — Updated Policies and Procedures in Processing One-Time Transaction (ONETT) Digest | Full Text | Annexes A-B-C-E-F-G-H-I | Annex D1-D10 | Annexes J-O | Annexes P-W

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE... WANICRTIOA 1.1 NA

CT Bringing in Revenues for Nation-Building S BUREAU OF INTERNAL REVENUE of t + MXT2025 IPILPINAS BAGONG

REVENUE MEMORANDUM ORDER NO$ 12-2025

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

TO : All Internal Revenue Officials, Employees and Others Concerned

procedures prescribed under Operations Memorandum (OM) Nos. 32-2023 and 41-2023 in relation to the expansion of International Organization for Standardization (IS0) 9001:2015 Quality Management I System (QMS) for ONETT QUALITY FORMS This Order is hereby issued to update the existing quality forms and certain policies and BUREAU OF INTERNAL REVENUE RECORIS MANAEFMENT DIVSION S R W E

The following Quality Forms shall now be used: MAR 06 2025

LIST OF QUALITY FORMS O QUALITY FORM NUMBER (QFN) QF-03-08-2024 QF-01-02-2024 QF-03-04-2024 QF-03-07-2024 QF-03-09-2024 QF-02-01-2024 QF-03-02-2024 QF-03-03-2024 QF-03-05-2024 QF-03-06-2024 QF-00-01-2024 QF-01-01-2024 QF-03-01-2024 CDR-For Processing and Issuance of OCS for Onerous CDR-For Processing and Issuance of OCS for Donation of Real Property Personal Property Property under the Community Mortgage Program (CMP) Transfer of Shares of Stocks not Traded Through the Local Stock Exchange CDR-For Processing and Issuance of OCS for Donation of Routing Slip- For ONETT of Online Taxpayers of Real Property CDR-For Processing and Issuance of OCS for Onerous CDR-For Processing and Issuance of OCS for Real Property for or under Socialized Housing Program Routing Slip- For ONETT of Walk-in Taxpayers Checklist of Documentary Requirements (CDR)-For Residence CDR-For Processing and Issuance of OCS for Foreclosure Sale Transfer,of Real Property Classified as "Ordinary Asset"Both CDR-For Processing and Issuance of OCS for Sale of Real Taxpayer Identification Number (TIN) Verification Slip Processing and Issuance of ONETT Computation Sheet (OCS) for Onerous Transfer of Real Property Classified as "Capital Asset"-Both Taxable and Exempt CDR-For Processing and Issuance of OCS for Sale of Principa. Taxabie and Exempt Top Sheet DOCUMENT TITLE/DESCRIPTION mI NEZ3S Ne D- 9 D-5 D-6 D-1 D-8 D-1 D2 D-3 D-4 B-2 B-1 C T

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

QF-04-04-2024 QF-05-03-2024 QF-05-09-2024 QF-05-06-2024 QF-05-07-2024 QF-05-08-2024 QF-04-01-2024 QF-04-03-2024 QF-05-01-2024 QF-05-02-2024 QF-05-04-2024 QF-05-05-2024 QF-04-02-2024 QF-03-10-2024 OCS - Donor's Tax (eONETT) Assessment Division (AD) -- Log Sheet OCS Log Sheet-Manual/Estate eCAR Log Sheet- Manual/Estate/Reissuance of Manual CAR OCS -- Capital Gains Tax (CGT) -Real Property (OTS/Manual) OCS... CGT-Shares of Stock (OTS/Manual) OCS -- Donor's Tax (OTS/Manual) OCS - CGT-Real Property (eONETT) OCS -- CGT-Shares of Stock (eONETT) OCS-EWT (eONETT) OCS -- Donor's Tax CDR-For Processing and Issuance of Electronic Certificate Authorizing Registration (eCAR) TIN Issuance Log Sheet OCS -- Expanded Withholding Tax (EWT) (OTS/Manual) D-10 F-4 F- E-2 E3 E-4 F- F-3 F-5 F- F- F-2 F- E-1

QF-06-02-2024 QF-06-01-2024 QF-06-03-2024 QF-06-04-2024 QF-06-05-2024 QF-07-01-2024 CS - eCAR Manual Claim Slip (CS) - OCS OTS CS - eCAR OTS (For Sale with Deemed Donation) (To be issued during OTS downtime andfor Estate Tax transactions) CS -- eCAR eONETT Customer Satisfaction Survey Form (CS$F) CS -- OCS Manual - ONETT G-4 G-1 G-2 G-3 G-5 H

QF-08-02-2024 QF-08-01-2024 Transmittal to AD Transmittal to Administrative and Human Resource I2 I-1

QF-08-03-2024 QF-08-04-2024 (For Dockets Selected for Review with No Findings) Management Division (AHRMD) (For Dockets not Selected for Review) Transmittal to Revenue District Office (For Returned Dockets) Transmittal to Office of the Regional Director (ORD) and AHRMD I3 I-4

QF-00 Top Sheet (TS) QF-03 Checklist of Documentary Requiremenis (CDR) QF-01 Routing Slip (RS) QF-08 Legend: QF-02 TIN Verification Slip (TVS) OF-04 QF-05 ONETT Computation Sheet (OCS) QF-07 Customer Satisfaction Survey Form- ONETT (CSSF-ONETT) OF-06 Claim Slip (CS) Transmittal Log Sheet (LS) + BUREAUOF INTEDN&L RFVFNUE RECORDS MAHAG&MIHTJIYIKION etm MAR 06 2025

H. POLICIES AND PROCEDURES ADMIN UNIT TIME: : 3

A. ONETT Processors

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

1. ONETT Approver -- one who approves and signs in the ONETT Computation Sheet and Electronic Certificate Authorizing Registration.

2 **.

D For eCAR, the approving officer shall either be the RDO or ARDO, depending on For OCS, the approving officer shall be the Revenue District Officer (RDO)/Assistant Revenue District Officer (ARDO)/Chief, Assessment Section (CAS), regardless of amount. In case all these officers are available, the hierarchy permanently the signing of OCS to ARDO/CAS, provided that if both of these are not shall apply but the RDO has prerogative to issue memorandum delegating present, RDO shall still approve despite the issued memorandum.

the RDO and the ARDO, the CAS may sign the eCAR. threshold. In cases where either is absent, the other may sign. In the absence of both

Pabi wf MAR 0 6 2025 H.I C UREAL OF IEF NEN RENEN e presented documents, create ONETT transaction in the OTS, generate CDR, BIR Return. ONETT Officer-of-the-Day(ONETT OD) Supervisor (GS) from the Assessment Section (AS) who checks the completeness of the applications in the eONETT System. Check listing of requirements in CDR, issuance of CS and OCS from the OTS, review the generated OCS for accuracy, release OCS, provide the system generated return to taxpayer, as well as review/ process the online ONETT Revenue Officer (RO) or Group

S claim slip and computation of tax due shall be done manually by this RO in case of OTS unavailability.

ONETT TIN Issuer (OTI) - Assigned staff tasked to issue Taxpayer Identification Number (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.

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

6. ONETT Releasing/Custodian (ORC) -- Assigned staff by the RDO to be responsible in releasing approved OCS/eCAR to taxpayers and the safekeeping of ONETT dockets Assessment Division the quadruplicate copy of eCAR, together with photocopies of documents submitted by the taxpayer in a sequential manner. (with or without eCAR yet) for easy retrieval, as well as in transmitting timely to the

B. Processing Time

OCS processing time shall vary based on the following ciassifications: a. Simple --processing should not exceed three (3) working days from receipt in accordance with the Citizen's Charter but same day release shall be done especially to taxpayers who are from far-flung areas and/or the document (i.e., Transfer Document) presented need to 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. be settled immediately as penalties may be imposed if not paid on time. Included under this category are ONETT involving three or less properties/type of shares and documents

b. Complex --processing and issuance of OCS shall not exceed seven (7) working days Included under this category are ONETT involving transfer of more than three (3) this category is the case of Estate Tax as this will fall junder "highly technical" category. properties/type of shares per transaction, or ocular inspection is needed. Excluded under

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Highly Technical - All Estate Tax transactions. The processing for this shall not exceed Twenty (20) working days.

complete documentary requirements for eCAR application. eCAR Processing time shall not exceed seven (7) working days from the date of receipt of

C. Verification and Issuance of TIN (See Annex "J" for the Process Flow Chart)

: 3 W N UNT BT MAR 0 6 2025 B RECEAY GE INTE C V . System- Taxpayer Registration System (IRIS-TRS) If the TIN and other registration 2024) The Officer of the Day shall verify the TIN through the Internal Revenue Integrated information provided by the taxpayer are correct and imatches with the BIR record, affix (Application for Registration for One-Time Taxpayeriand Person Registering under E.O. 98) and request for the submission of supporting documents based on OM No. 16-2023. signature over the RO/GS' printed full name on the verification slip (QF No. QF-02-01- Stamping of "TIN VERIFIED in the TIN Verification Slip shall no longer be done. If the taxpayer has no existing TIN or has an invalid,TIN, provide BIR Form No. 1904

taxpayer, the OTI shall issue the TIN and record the TIN issued in the log sheet (QF-04- 01-2024) as amended by OM No. 17-2023. After the said requirements have been complied by the

3. In case the taxpayer needs to update the registration information, advise the taxpayer to Update/Correction/Cancellation). Once accomplished, forward the same together with accomplish and submit BIR Form No. 1905 (Application for Registration. Information taxpayers' records, while the taxpayer stays in the ONETT waiting area. the required documents to the CSS to effect the required changes and updates in the

D. Processing of ONETT under the eONETT System (See Annex "K" for the Process Flow Chart)

1. To expedite processing of eONETT application, the CAS shall assign the GS or RO of the ONETT Team to process all online applications received during the period of their assignment. The GS shall be responsible in ensuring that all online applications received within the assigned period of the team are immediately acted upon.

Taxpayers who applied through the eONETT System do not need to fill out a TIN Verification Slip. If the TIN is valid, the RO/GS shalI tick the "TIN VERIFIED box in

taxpayer by leaving a message-in the comment section and click the "Return to Taxpayer for Compliance" button. the application. If the taxpayer has no existing TIN) or the TIN is invalid, inform the

3. The RO/GS shall review/evaluate the submitted application and the corresponding documentary requirements uploaded by the taxpayer.

4. For applications with incorrect information or requirements, the RO/GS shall modify the application by clicking the "Edit Application and clicking the "Return to Taxpayer for Compliance? button. button and/or return the said application to the taxpayer by selecting the reason for return tincomplete/lacking documentary

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5.The RO/GS shall review/evaluate the auto-computed 0CS. If the documents are complete

and information thereon are correctly encoded, the RO/GS shall update the status of the application and forward the application to the CAS/ARDO/RDO for approval by clicking the "Submit" button.

6. The ONETT Approver shall review and approve the online OCS. Once approved in the System, the processing time of OCS as provided in Part II.B. shall commence from the

date of receipt of complete documents up to the approval of OCS.

7. ONETT applications processed thru the eONETT System shall no longer be filed or encoded in the eBIRForms facility since eONETT applications will be automatically

transmitted/filed in the eBIRForms database. The BIR Return/Form generated from the system shall serve as proof that the said return is electronically filed thru the eONETT System.

8. Once the taxpayer uploads the proof of payment for the tax due and certification fee, the

system will automatically generate a claim slip for? the eCAR, which shall be made

policies and procedures in the verification of ONETT payment. If the uploaded proof of payment is correct, the OPV shall tick the "Verified" box for each tax type and click the available to the taxpayer. The OPV shall verify the ONETT payment under the existing "Save" button in the proof of payment page/screen.

After such, update the status of the eONETT application by clicking the "Verified Payment" button under the OCS page/screen. If there are discrepancies in the submitted to resubmit accordingly. proof of payment, the OPV may return the application to taxpayer and require the latter

9. Once the application has been approved or the payment of tax has been verified, the be deemed cancelled with the generation of the newi claim slip. Hence, the processing RO/GS shall print the system-generated eCAR for signature of the approver. Measuring payment of tax due has been returned to TP for compliance, the system will re-generate the performance in the processing of eCAR shall commence from the date of submission proof of payment until the printing of eCAR. Howeyer, in case the submitted proof of another claim slip upon re-submission of the correct document. The old claim slip shall time will restart from the re-submission/uploading of the correct documents.

10. Upon receipt of the original documents from the taxpayer, the RO/GS shall compare said documents with the uploaded copies in the System, stamp the word "USED", indicate the "eCAR Number" name of Transferor and Transferee, and name of the RO/GS on all

copies of the proof of payment.

3UREAU OF JNTFRAAI REVENUE DROSMANUEMFNTRVIU YNC eCAR No. USED

MAR 06 2U25 Transferee Transferor

S aDMIn une

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(DOAS), Deed of Donation, etc.], stamp the eCAR Number/s issued, Date of Issuance and the Name and Sigriature of Approving Officer. While at the back of all the copies of the transfer document Je.g., Deed of Absolute Sale

eCAR Numiber: Date Issue'd

Signature of Approving Officer over printed name

the uploaded documents, the eCAR shall be cancelled: and the taxpayer shall be required to re-apply and upioad the correct documents: The RO/GS shall refer the 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

documents/docket to his/her immediate supervisor or head of office for evaluation and proper resolution on the issue of the said application.

11. In the absence of the RO/GS who reviewed the application, other RO/GS may validate availability of the officer who initially processed the application. the original documents presented. Taxpayers should not be advised to return upon the

12. Once the eCAR has been signed by the ONETT approver, the same shall be turned-over urge the eONETT taxpayer to accomplish Customer Satisfaction Survey Form/Link. to the ONETT Releasing/Custodian for release to the claimant. In releasing the eCAR. triplicate copy of the eCAR. The ONETT Releasing/Custodian shall also provide and the ONETT Releasing shall require the claimant to acknowledge its receipt in the

E. Processing of ONETT for Walk- in Taxpayers under the ONETT Tracking and eCAR Systems (See Annex "L " for the Process Flow Chart)

1.Perform the procedures in the item no. II.C. of this RMO.

2.Encode taxpayer details in the ONETT Tracking System (OTS)

3. Check the documents submitted by the taxpayer. If the documents are found complete. accomplish appropriate CDR (Annexes D-I to D-I0) and set status to -CDR COMPLETE in the ONETT Tracking System (OTS)! Generate accomplished CDR and

printed name by the OD. taxpayer/authorized representative before its release. The photocopies of all documents submitted shalI be stamped "VERIFIED FROM THE ORIGINAL" and signed over CS (Annex G-1) in the OTS. The CDR shall be signed by the RO or GS and

REQUIREMENTS". Ask the taxpayer to acknowledge receipt of the generated CDR by affixing signature in the duplicate copy. If the documents are found to be incomplete, generate a CDR that indicates the lacking documentary requirements need not be included in the log sheet. documents and set: the status to "PENDINGFORSUBMISSIONOF These applications with incomplete

4. For applications with complete documents, prepare and fill out Routing Slip (Annex B- I) BEEORDS MANAGEMANT DIVSION UREAU OF INTERNAL REVENUE

6 MAR 06 2025

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information. Review the computation and set the status to "FOR REVIEW of the Set status to "FOR COMPUTATION OF TAX DUE" and encode the necessary

Approver to generate QCS (Annexes F-I to F-4, F-9) in the OTS.

Transactions where the taxes due are not automatically computed in OTS, after

shall be recorded in the OCS Application-Manual Log Sheet (Annex E-2). Email coordinating with Assessment Performance Monitoring Division (APMD) via email.

correspondence shall be attached to the log sheet.

the Information Systems Group, the details of application shall be recorded in the OCS In case the OTS is down or not accessible based on the announcement/confirmation from

Application-Manual Log Sheet (Annex E-2), and indicate a control number using format below in lieu of the OTS-generated control number and issue manually-issued claim slip (Annex G-2)

RD0-MMYY-5 digit seauential number (e.i.. 001-0723-00001)

However, the said manually processed transactions shall be encoded/updated in the OTS. immediately upon availability of the OTS.

Update the OTS status to "REVIEW OCS? and transmit the application with attached documents to the approving officer in the following order:

3 Color-coded Top Sheet: b. Routing Slip: C. Ocs for approval: d.Duplicate OCS Claim Slip: C. CDR for OCS f TIN Verification Slip duly signed by the RO who verified the TIN g Required documents [e.g. copy/ies of TCT/s, CCT/s, OCT/s, Tax Declaration (TD),

notarized copy of DOAS, etc.].

5. To facilitate the immediate issuance of OCS to taxpayers within the day, the RDO, ARDO

transaction. Set the status to "APPROVED CDR AND OCS" after approval. or CAS may approve and sign the OCS, regardless of the amount of tax involved per

6. Release the approved OCS with the corresponding tax return. Taxpayer shall

be set to "Released OCS", once the same is released to the claimant. acknowledge the receipt in the duplicate copy of the QCS. The status in the OTS should

(30) days and applications for cancellation with written request from taxpayer shall be Applications for OCS that are pending for compliance of taxpayer for more than thirty cancelled in the system!

Applications with approved OCS unclaimed within thirty (30) days shall be forwarded to the Administrative Section of the concerned RDOl alon J with nlica pies of documents, for proper disposal. JREGFRTS WENAGEMENTDVISION

MAR 06 2025

STR ADMIn UN? TIME: 2:3

7. Inform the taxpayer on the due dates of tax payment and the corresponding tax due that should already be paid thru the available payment channels of the BIR. RO/GS shall provide a copy of OTS generated return to the taxpayer for reference of the taxpayer in accomplishing the said'returns thru the eBIRForms facility, to avoid erroneous tax return

and information details.

8. Receive the original copies of the duly validated tax return and proof of payment for tax copy of the transfer document. Release the eCAR Claim Slip (Annex G-3 if the ONETT tax due and issue another OCs for any tax deficiency. due, certification fee, and loose DST, together with the approved OCS and the original OTS) to the taxpayer if the payment made is equivalent to the amount indicated in OCS and payment is within the prescribed due date. Otherwise, the RO shall re-compute the application is in the OTS, and Annex G-4 for transactions which were not encoded in the

9. Retrieve the taxpayer's docket from the ONETT file and attach the proof of payment on top of the OCS. Update the status in the OTS and forward the ONETT docket to the Chief.

Collection Section, or the designated ONETT Payment Verifier for the verification of payment.

10. The OPV shall verify the ONETT payment, using the procedures provided in item II. F

of this RMO. Stamp the word "USED (see format in(item II. D. 10.) and affix signature

ONETT docket to the ONETT encoder and update the OTS status. on all copies of the proof of payment for tax due and certification fee. Forward the

11. The ONETT encoder shall encode the necessary details in the eCAR System and print the eCAR after receipt of the ONETT docket from the OPV.

12. The ONETT encoder shall encode the eCAR number, accountable form number and

OTS due to downtime or unavailability) transaction number in the OTS or in the log sheet for manually received (not using the

13. Place the printed eCAR on top of the proof of payment and forward the ONETT docket to the ONETT approver as provided in RMO Nos. 55?2016 and 30-2017 for approval.

14. After approval of the eCAR, the ONETT encoder shall indicate the following system- generated information, such as eCAR number and date of issuance, following the stamping procedures under item no. II.D.10 hereof.

15. Release the eCAR together with the photocopies of :other submitted documents which will not be retained by the district office and the original copy of the proof of tax payment and certification fee with stamped "USED" as mentioned in item no. II.D.10.

16. Taxpayer shall acknowledge the receipt by affixing their signature over printed name in be set to "Released eCAR", once the same is released!to the claimant. the Triplicate Copy of the eCAR, to be retained in the RDO. The status in the OTS should

.PUREAUOF INTERNAL RFVENUE AFCAISYANAGMENSVISIN

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MAR 06 2025 8 T

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

Original Copy Triplicate Copy Duplicate Copy Copy Quadruplicate To be released to taxpayer, for submission to Registry of Deeds/Assessor's Office (for Real Properties); To be retained in the District Office for safe keeping/reference To be attached to the docket which will be transmitted to AD To be released to the taxpayeri(Taxpayer's Copy) other Office concerned (for Personal Properties)

18. In case the taxpayer failed to claim the approved eCAR on the due date stated in the CS

notify the taxpayer based on OM No. 24-2023. A copy of the email/mail shall be attached to the docket.

19. Provide and ask the taxpayer to accomplish the CSSF or the Link/ Quick Response (QR)

Code, if the taxpayer prefers to accomplish it online. :

20. Forward to the AD the ONETT dockets with the quadruplicate copy of the issued eCAR, and retain copy of the following:

a. eCAR; b. DOAS; and C. Special Power of Attorney (SPA) - for individual taxpayer or Secretary's

Certificate/Board Resolution (non-individual taxpayer), if there is any.

These shall form one docket and shall be properly stored in the district office for easy retrieval.

21. For purposes of measuring the performance of the QNETT processors, report from the OTS shall be generated on a regular basis.

Y (n case OTS is unavailable, the OCS Log Sheet in excel format shall be accomplished by

"ADMIN UNTIME Bee MAR 0 6 225 These ONETT cases, except in the case of estate tax, shall still be encoded in the OTS the OD and shall be stored in desktop computer or laptop provided in the OD counter.

once the same is available. Indicate under the "Remarks" column of the OCS Log Sheet eX the "OTS No." which was generated upon creationt of a case in OTS. ONETT cases

E of the performance of the ONETT processors. encoded in the OCS Log Sheet without corresponding OTS No. shall be included as part

Tv ONETT Releasing/Custodian shall update the eCARI log sheet 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 and OTS generated reports.

F. Verification of ONETT Payment (See Annex "M" for the Process Flow Chart)

1. The OPV shall verify the corresponding ONETT payments at the earliest time and not later than three (3) days from receipt of the original copy of the proof of payment. Likewise, update the routing slip by affixing his/her initial, indicating the date of receipt

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and release in the columns provided thereto. Forward the ONETT docket to the ONETT encoder for the processing and printing of the eCAR.

Y LAD MIN UNITIME MAR 0 6 225 P EUEA REANTERNAST establish its validity: ny of the following may be used as basis in the verification of ONETT payment to Integrated Tax System (ITS) - CBR or IRIS-CRR facilities:

*+ F C Batch Control Sheet (BCS) from AABs; Daily Online Payment Report (refer to OM Nos. 39-2022 and 49-2024):

d Photocopies of the electronic Revenue Official Receipt (eROR), if paid through the

V E ER In the event the payment is not yet uploaded or cannot be verified thru any of the thru the Transmittal List from the Host RDO in cases of out-of-district payments (refer to OM No. 31-2024). references enumerated above, the OPV shall validate directly with the concerned AAB or Mobile Revenue Collection Officer System (MRCOS) or List of Collections. Revenue Collection Officers (RCOs); and

3. The OCS shall be signed by the OPV, either by the RO or Chief of Collection Section, whoever verified such payment.

4. 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.

G. Processes to be undertaken in the Reissuance of Manual CAR/Reprinting of eCAR (See

Annex "N" for the Process Flow Chart)

1. Reissuance or revalidation shall be allowed to manually issued CARs or those that were not issued through the BIR's eCAR System, reprinting shall be applied to those declared lost and spoiled eCAR while erroneous or returned by the Registry of Deeds as invalid eCAR shall be replaced.

2. Require the submission of the following from the transferor/transferee or authorized

representative:

2.1 Written request for the issuance of a new eCAR;

2.2 Original copy of the document of sale, exchange or transfer (e.g. DOAS, Deed of Assignment, Deed of Donation, Deed of Extrajudicial Settlement of Estate, etc.) which has been previously stamped and signed by the RDO (or authorized signatory) who issued the eCAR;

2.3 Duly notarized Affidavit of Loss, if the reason for re-printing is due to the lost eCAR;

2.4 Proof of payment of Certification Fee (P 100/eCAR) and loose documentary stamp tax (P30/eCAR):

2.5 Certification of payment issued by the Chief, Collection Section of the concerned RDO or certified by the Chief Revenue Accounting Division for payments made on 1999 and prior years; and

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2.6 Any of the following applicable document if the person requesting is not one of the parties to the Deed of Transfer:

b. Government issued identification card. a. Notarized SPA, if representing individual taxpayer/s or Certificate or Board Resolution, if representing non-individual taxpayer/s; and Secretary's

2.7 Original copy previously issued eCAR and notice of invalid eCAR issued by the

Registry of Deeds for all request for reprinting of erroneous eCAR.

3. Preparation of OCS is not necessary in all requests for reissuance or reprinting of eCAR The new eCAR shall indicate that the same was re-issued/reprinted in replacement of the

new eCAR. previous CAR/eCAR No._xxxx, which must be indicated in the remarks portion of the

4. The manual procedures/processes in the issuance of eCAR shall be followed for requests eCAR shall be done using the said System. relative to reissuance/revalidation and re-printing of a new eCAR. However, if the originally issued eCAR was processed or printed thru the eONETT System, reprinting of

H. Transmittal of ONETT dockets to the Assessment Division (AD)

1. The ONETT dockets to be forwarded to AD shall ibe arranged sequentially using the

month shall be forwarded to AD not later than the floth day of the following month. Transmittal List of ONETT Dockets (Annex I-I).!All eCARs approved within the

2 The documents in the ONETT docket that will be forwarded to AD shall be arranged in

the following order:

Color-coded Top sheet I B t MAR 06 2125 3 3 BEREAS RANAgEN TEEMEM A1 b D D Proof of Payment-photocopy Approved OCS Claim Slip-eCAR Claim Slip-OCS Routing Slip Quadruplicate copy of the eCAR CDR-eCAR

: 3 V KT Supporting documents TIN Verification Slip duly signed by the RO/GS who verified the TIN OCS- CDR

3 Each transmittal list shall be considered one (1) batch and shall comprise of ten (10) ONETT dockets. The soft copy of the transmittal list shall be extracted from the eCAR Log Sheets and submitted to AD upon transmittal of the ONETT dockets.

4 Transmittal of the ONETT dockets to the AD shall jbe done even if the eCAR has not

in the district office for easy retrieval and release to taxpayers/authorized representative. and all other pertinent documents (e.g., DOAS, TCT, SPA, etc.) shall be properly stored been released to the concerned taxpayer. The copy of the unclaimed/unreleased eCARs

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Bt* e L transmission to AD but remain unclaimed and awaiting taxpayer to present the original eCARs that are issued or printed through the eONETT System which are already due for 3 BMIN UNITiME 2 MAR 06 2825 XX EE R L E System the documents submitted by the taxpayer to be attached in the quadruplicate copy that the said eCAR is awaiting presentation of original documents from the taxpayer ONETT Releasing/Custodian shall be responsible in safekeeping of ONETT dockets documents for validation shall be forwarded to AD. The RO/GS shall download from the eCAR to be forwarded to AD and indicate in the remarks column of the transmittal list the AHRMD for safekeeping using Annex I-2, not Iater than the 10th day of the following month. retained in the RDO and OCS for release. Estate Tax Amnesty cases/dockets shall be directly forwarded by the concerned RDO to

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

7 Transmitted ONETT cases/dockets that are returned by AD with findings or discrepancy noted shall be complied with by the concerned RDO and transmit the same using Annex "I-3" within ten (10) working days from the date of receipt from AD.

I. Processes to be undertaken by the AD (See revised Annex "O" for the Process Flow Chart)

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

indicated in the transmittal and if there are discrepancy/ies, the transmittal will be subject to correction by the district office.

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 RDO:

a Estate Tax; b. Donor's Tax; C Capital Gains Tax on sale of stocks not traded in the Stocks Exchange; d.Other ONETT involving tax payments of at least P1M per case; and e Transactions exempted from Final Capital Gains Tax (FCGT)/Expanded Withholding

socialized housing, tax-free exchange under Section 40 (C)(2) of the NIRC of 1997). Tax (EWT) (e.g. principal residence, community mortgage program (CMP)

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

6. Forward ONETT cases which are not selected for mandatory/selective review to AHRMD within fifteen (15) days after receipt from the RDO using the prescribed transmittal list (Annex I-2).

7. For ONETT cases selected for review with no discrepancy noted, the Chief, AD shall approve the OCS. The RD shall only sign the Transmittal List (Annex I-4) of these cases.

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need to accomplish the transmittal to AHRMD (Annex I-2) The same transmittal list shall be used to transmit such cases to AHRMD and shall not

8. Prepare a memorandum report for cases with review findings, signed by the Chief, AD and transmit the same using Annex I-3, together with the ONETT docket, to the concerned RDO.

J. Uploading of Quality Forms/Plans in SharePoint/OneDrive

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

OFFICE OF THE REGIONAL DIRECTOR Annex E-4 I2 I3 -4 V W Transmittal of Reviewed ONETT Dockets to Administrative Review of ONETT Cases by the Assessment Division Transmittal From AD to RDO and RDO to AD and Human Resource Management Division TransmittaI to ORD and(AHRMD Assessment Division - Eog Sheet Transmittal to AHRMD Document Title

REVENUE DISTRICT OFFICE Annex E-1 E-2 E3 eCAR Log Sheet-Manual/Estate OCS Log Sheet-Manual/Estate TIN Issuance Log Sheet Document Title

I1 Transmittal to Assessment Division I2 Transmittal to AHRMD (For ETA Cases/Dockets) 3 Transmittal From AD to RDO and RDO to AD P Issuance of TIN Q Issuance of ONETT Computation Sheet

R-2 R-1 S Issuance of eCAR (Online thru the eONETT System) Issuance of eCAR (Manual thru the eCAR System) Transactions Encoded in OTS

U T Transmittal of ONETT Dockets to Assessment Division Validation of ONETT Tax Payment

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

H. QUALITY PLANS: KEY PERFORMANCE INDICATORS (KPIs)

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

SABURFAU OF INTERNALREVENUE R LURDS MANAGEME NT DIVISIOIN A

13 $ MAR 06 2025 ADMtH uNiY - I fIME

ANNEX P Issuance of TIN to ONETT Taxpayers PROCESS complete documentary issued within the day applications with requirements are 75% of the total TARGET AND MONITORING Total number of TIN applications and number of TIN issued Based on data recorded in log sheet (QF-04- 01-2024) MEASUREMENT TOOLS before the 1oth day of the following month (thru OneDrive Folder TIME FRAME OF MEASUREMENT provided by APMD) Monthly -- To be submitted on or computed and

Y: TM R B BUREAUOF INTF&NAi RFVFNUE b RECOS MR AGT HE HAR DMIaUNT-1 R 06 225 Q Issuance of Ocs [iMt: Ilustration I. D SNN AES 1 3 Total number of approved OCS within three (3) working days out of simple applications received for the month of Febrtary: 40 transaction, Sec II.B.) time depends on the (Prescribed processing classification of the processing time from applications for OCs are approved within the date of receipt of 75% of the total complete CDR: the prescribed processing time encoded in OTS applications received approved OCS within the prescribed report generated from the ONETT Systems and manual log sheet for transactions other Total number of OCS and number of Based on the log sheet (eONETT and OTS) than Estate not before the 10th day of the following month (thru OneDrive Folder provided by APMD) Monthly -- To be submitted on or computed and

II.Total Number of simple applications received for the month of February: (A-D) + (B-C) A. B. C D Number of mamially processed simple transactions previously recorded in manual log sheet Number of simple transactions based on eONETT and OTS generated report: 45 Number of sinple transactions based on manual: log sheet (excluding estate): 10 Number of ntanually processed simple transactions previously recorded in manual log sheet and subsequently encoded/updated in the OTS within the month: 5 for the month of January and encoded/updated in the OTS the following month: 3

Timely Approval of OCS (Simple) for the month of February: 40 % 47 = 85% Sample Computation: (45-3) + (10-5) = 47

Satisfaction Survey Customer 80% (Satisfactory) Average of at least and average rating of the Number of respondents Monthly -- To be computed and

resuIt of Overall SQD survey result before the 15th day of the following month (thru OneDrive Folder provided by APMD) submitted on or

R-1 Issuance of eCAR (Through the eCAR System) applications for eCAR working days from the are approved within 7 receipt of complete 75% of the total CDR and nurmber of Based on the log sheet OTS an'd manual log sheet for transactions applications received approved eCAR within 7 working days report generated from other than Estate not encoded in OTS Total number of eCAR before the 10th day of the following month (thru OneDrive Folder provided by APMD) Monthly -- To be submitted on or computed and

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(A E A

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R-2 S Utilization of the Customer Issuance of eCAR eONETT System) ONETT Tracking Illustration I: Satisfaction Survey System (Through the I. Total tumber of ONETT applications encoded in OTS forthe month of February: A-B Number of applications based on OTS generated report: 85 processed through the (Includes transactions that can only be System} applications for eCAR within 7 working days result of Overall SQD ONETT applications received are encoded 80% (Satisfactory) from the receipt of Average of at least are printed/issued 75% of the total 75% of walk-in complete CDR in OTS and average rating of the Number of respondents printed/issued eCAR within 7 working days report generated from applications encoded Based on the log sheet encoded in OTS applications received] Based on the log sheet the eONETT System Total number of in OTS report generated from the ONETT Systems and manual log sheet for transactions, other than Estate not Total number of eCAR and number of suryey result I before the 10th day of before the 10" day of before the 15th day of (thru OneDrive Foider the following month the following month the following month (thru OneDrive Folder (thru OneDrive Folder provided by APMD) provided by APMD) provided by APMD) Monthly -- To be Monthly -- To be Monthly -- To be submitted on or submitted on or submitted on or computed and computed and computed and

A B. Number of manually processed applications previously recorded in manual log sheet for the month of January and encoded/updated in the QTS the following month: 5 855 = 80

Sample Computation: Validation of II. Total nunber of walk-in applications received: (A-D) + (B-C) B. A C. D Utilization of ONETT Tracking System for the month of February: 80 / 90 = 89% subsequently encoded/updated in ihe OTS within the month: 5 Number of manually processed applications previously recorded in manual log sheet for the Number of applications based on OTS generated report: 85 month of January and encoded/updated in the QTS the following month: 10 Number of applications based on manual log sheet (excluding estate and transactions cannot be auto computed in OTS: 20 Number of manually processed applications previously recorded in manual log sheet and 75% of ONETT (85-10)+ (20~5) = 90 Total number of Monthly Y -- To be r

H RECOkiS MANarFMaT TUEInN BUREAU OFINTIANAI XFVFNUE P- ONETT Tax Payment TA working days from the payments received are receipt of proof of verified within 3 payment and manual log sheet requests for payment number payment Based on the log sheet report generated from the ONETT Systems (eONETT and OTS) verification and verified within 3 working days for transactions other than Estate not encoded in OTS before the 10th day of (thru OneDrive Folder the following month provided by APMD) submitted on or computed and

Y ADmin unit-I V. MAR 06 2225 Wa N Timk: . 1 15 E

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U V AD ONETT Dockets to Review of ONETT Cases by the AD Transmittal of than the tot" day of the 50% of ONETT cases 75% ONETT dockets with approved eCAR days from receipt of within the month are selective review are dockets from RDOs reviewed within 30 transmitted not later for mandatory and following month reviewed and transmitted Total number of ONETT selected for review and eCAR within the month dockets with approved and number of dockets Total ONETT cases transmitted to AD number of cases to AHRMD before the 15th day of before the 15th day of the following month (thru OneDrive Folder the following month (thru OneDrive Folder provided by APMD) provided by APMD) Monthly -- To be Monthly -- To bel submitted on or submitted on or computed and computed and

Includes dockets received fr-om RDOs on or before June I0 Review and transmittal period of dockets for the month of June: on or before July 10 KPI for the Mouth of JUNE Illustration I:

Illustration 2 (If dockets are transmitted by RDO beyond the 10t day cut-of): KPI for the Month of JULY Includes dockets received from RDOs after the 10th day of June until July 10 Review and transmittal period of dockets for the month of July: on or before August 10

W AHRMD Transmittal of ONETT dockets to 75% of ONETT cases subject to mandatory and selective review days from receipt of AHRMD within 30 dockets from RDO are transmitted to Total number of ONETT mandatoty and selective transmitted to AHRMD review and number of cases subject to reviewed cases before the 15th day of (thru OneDrive Folder the following month provided by APMD) Monthly -- To be submitted on or computed and

not selected for review 100% of ONETT cases days from receipt of AHRMD within 15 dockets from RDO are transmitted to Total number of ONETT such cases transmitted to AHRMD{within 15 days review and number of cases not selected for 1 Illustrations 1 & 2 of before the 5th day of (thru OneDrive Folder the following month. computation of KPI provided by APMD) Annex V for the Monthly - To be (See Illustrations submitted on or computed and (Please see below)

Transmittal cut-off period (15 days): on or before June 25 KPI for the Month of JUNE (not selected for review) Includes dockets received from RDO on or before June 10 Illustration I: A

Ilustration 2 (If dockets are transmilted by RDO beyond the 10" day cut-off period): KPI for the Month of JULY (uot selected for review) Includes dockets received from RDOs after June 10 until July 10 Transmittal cut off period (5days): on of- before July 25

XBUREAU OF INTERNAL REVENUE RECOROS MANAGEMENT CIVRINN Ds t

MAR 06 2925

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IV. STORAGE AND LABELLING

must comply with the good housekeeping standards of the IS0 9001:2015. Adopt the following in labelling the documents on file: The RDOs and ADs must provide a storage for the safekeeping of ONETT dockets and

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

guidelines provided in Revenue Memorandum Circular No. 73-2008 and Revenue Regulations The period of retention and disposal of ONETT dockets shall be in accordance with the

No. 5-2014.

Although estate tax transactions are excluded in the scope of the IS0 9001:2015 expansion, all concerned offices must label all documents related to said transaction with green as well as, record the said transactions in the prescribed log sheets (Annexes "E-2 and "E-3) Extrajudicial Settlement of Estate with Absolute Sale or Donation/Waiver shall be classified and recorded in the estate tax transaction log sheets.

V. 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.

LUMGUIJR e Hiscioner of Internal Revenue

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VRUREAU OF INTFRNAL REVENUE EEDaVGASfhAtaT It

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MAR 06 2025

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17 ADMIN UAIT - Z}