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RMC No. 28-2025: Amending further RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification and processing time of One-Time Transactions (ONETTs)

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Summary

RMC No. 28-2025 amends further RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification and processing time for the ONETT Computation Sheet (OCS) and eCAR, to align with the Citizen’s Charter 2024 Edition and RMO No. 12-2025.

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Key points

  1. Transfer of real property or shares, and donations. Simple transactions take 3 working days for the OCS and 7 working days for the eCAR. Complex transactions take 7 working days for both.
  2. Estate of the decedent. Estate transactions are classified as Highly Technical, with 20 working days for the OCS and 7 working days for the eCAR.
  3. Simple. Transactions involving three (3) or less properties or types of shares, where documents do not require an ocular inspection of the property.
  4. Complex. Transactions involving more than three (3) properties or types of shares per transaction, or where ocular inspection is needed.
  5. Highly Technical. All Estate Tax transactions.

Who is affected

  • Taxpayers with ONETT transactions

Deadlines and effectivity

  • OCS: 3, 7 or 20 working days depending on classification
  • eCAR: 7 working days
  • Issued April 4, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (3)

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CitesRMC No. 23-2023RMC No. 48-2018RMO No. 12-2025

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.