RMC No. 48-2018 — Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Quezon City
May 30, 2018
REVENUE MEMORANDUM CIRCULAR NO. 48-2.018
SUBJECT Processing Time of One-Time Transactions for the Issuance of Electronic
Certificate Authorizing Registration (eCAR)
TO All Internal Revenue Officers, Employees and Others Concerned
sale/ exchange/ donation and its corresponding processing time for eCAR issuance, to wit: This Circular is hereby issued to classify One-Time Transactions (ONETT),particularly on
Sale/Exchange involving Multiple Properties: Real Estate Developer - One (1) Deed of Individual Taxpayer/Corporation with One (1) Deed of Sale/Exchange/Donation: c. More than Fifty: (50) properties b. Four (4) to Ten (10) properties c. Eleven (11) to Fifty (50) properties d. More than Fifty (50) properties a. One (1) to Ten (10) properties b. Eleven (11) to Fifty (50) properties a. One (1) to Three (3) properties Transactions Documentary Requirements Processing Time from the Submission of Complete (working days) 10 days 20 days 20 davs 10 days 3 days 5 days 5 days
give this circular as wide a publicity as possible. Hii internal revenue officials, employees and others concerned are hereby enjoined to
Ae
i-3/apmd BIREAU CFINTERNELREYENE L:35PM 1 Commissioner of Internal Revenue CAESAR. R. DULAY 017073
COROSA
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