RMO No. 7-2023: Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration  thru the eONETT System

Key points

1. System use and access. The eONETT System is used to process, review and approve online applications and to generate and issue eCARs. Revenue District Offices identify users and request access through the Revenue Data Center, with APMD, DWSOD, TSSD, SMD and RDC sharing monitoring and support duties.
2. Processing applications. Only applications with complete documentary requirements are processed by the RO/GS. Approving officials return applications with errors using the system’s return facilities, and taxpayer TINs are validated through IRIS-TRS.
3. Payment verification. Payments through Authorized Agent Banks follow RMO Nos. 22-2016 and 56-2018. Electronic payments follow Operations Memorandum Nos. 68-2021 and 39-2022. A deficiency tax found on validation must be settled as approved by the RDO/ARDO/CAS.
4. Multiple properties and reassignment. The Order sets how to encode single and multiple selling prices. The RDO, ARDO or CAS may reassign pending applications not yet submitted for approval.
5. Reprinting a lost eCAR. A lost eCAR issued through the system within its validity period is reprinted by the concerned RDO. Each reprint requires a ₱ 100.00 certification fee and ₱30.00 Documentary Stamp Tax on Certificates.

Who is affected

• Revenue District Offices and BIR system users
• Taxpayers with ONETT transactions

Deadlines and effectivity

• Lost eCAR may be reprinted within its validity period