RMO No. 20-2025 — Policies and Procedures in Processing One-Time Transaction (ONETT) of Cannot be Located (CBL) Taxpayers

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Date APR 2'4 2625 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO.0 2_0 -- 2 0 2 5

SUBJECT : Policies and Procedures in Processing One-Time Transaction (ONETT) of Cannot be Located (CBL) Taxpayers

TO :All Internal Revenue Officials, Employees and Others Concerned

BACKGROUND

issuances in accordance with Republic Act No. 11032, "An Act Promoting Ease of Doing provides that any BIR Office handling frontline services, including the processing of electronic Certificate Authoring Registration (eCAR) shall verify as to whether the taxpayer-applicant is Business and Efficient Delivery of Government Services', shall not apply." among those taxpayers tagged as CBL. In this case, the number of days indicated in the BIR Citizen's Charter to process/deliver the issuance of eCAR, as mandated under existing revenue Provisions of Section II.F.4 of Revenue Memorandum Order (RMO) No. 4-2025

H OBJECTIVE

cases of taxpayers tagged as CBL. This Order is hereby issued to prescribe policies and procedures in handling ONETT

H. POLICIES AND PROCEDURES

Supervisor (GS) from the Assessment Section (AS) shall, after verifying the Taxpayer Identification Number (TIN) through the Internal Revenue Integrated -- Taxpayer Registration System (IRIS-TRS), 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 on the BIR Website. The ONETT Officer-of-the- Day (ONETT OD), Revenue Officer (RO) or Group

however, avaii of voluntary payment of applicable taxes to avoid incurring any penalty or interest. RMO No. 4-2025. No application for the issuance of ONETT Computation Sheet (OCS) or eCAR shall be processed until the CBL taxpayer has complied and resurfaced. The taxpayer may, The ONETT OD shall perform the applicable procedures set forth under Item II.G of

IV. REPEALING CLAUSE

modified, amended, suspended, or repealed accordingly.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

3UrEAU OF tntERNAl RevENUE RECOPDS MANAGEMENT DIVISION APR 2 4 2025 Cit Nattoa e Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 :; 8929-7676 Website: www.bir.gov.ph

admin unit:2 14 S 3.32

V. EFFECTIVITY

This Order shall take effect immediately

ROM GUI, JR Comvssioner ofInternal Revenue

I-3 BRO26

W RECERADS GAMAGEMENT DIVISION BUREAU OF INTERNALREVENUE C A

APR 24 2025

BY Admin uNit -2 G TIME: _3333 0

Policies and Procedures in Processing ONETT of CBL Taxpayers RMO No.

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