RMC No. 75-2026: Frequently Asked Questions Relative to the Application for One-Time Transaction (ONETT) Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR) of Properties

Key points

1. ONETT types, taxes, and forms. ONETT covers sale of real property as capital asset, sale or transfer of unlisted stocks, sale of real property as ordinary asset, donation of property, and transfers from a decedent’s estate. For capital asset sales and unlisted stocks, CGT is due thirty (30) days from notarization of the deed (BIR Form No. 1706 or 1707) and DST within five (5) days after month-end (BIR Form No. 2000-OT). Ordinary asset sales use CWT on BIR Form No. 1606, donations use Donor’s Tax on BIR Form No. 1800, and estates use BIR Form No. 1801.
2. Filing and payment. Under the EOPT Act, returns are filed electronically, with manual filing only if the BIR’s electronic platforms are unavailable. Payment may be manual or electronic, but eFPS-enrolled taxpayers pay through eFPS unless the form is not yet available there.
3. Where eCAR is processed. The RDO with jurisdiction over the ONETT processes the eCAR, such as the RDO over the property’s location for sales of real property, and over the seller’s or donor’s residence or registration for stock sales and donations. For estates, it is the RDO over the TIN of the Estate of the Decedent.
4. Documents and TINs. Original or certified true copies are needed for OCS, and the original transfer document is stamped with the eCAR details. Incomplete applications are not accepted, and the taxpayer gets a Checklist of Documentary Requirements. TINs of seller and buyer, donor and donee, or estate and heirs are required, and the spouse’s TIN only for conjugal or community assets or when the spouse is a party.
5. Processing times. For transfers of real property or shares and donations, OCS takes 3 working days (simple) or 7 working days (complex) and eCAR takes 7 working days. Estates are highly technical, with OCS in 20 working days and eCAR in 7 working days. Simple means three (3) or fewer properties or types of shares with no ocular inspection, and the count starts the next working day after complete requirements are received.
6. eCAR fees, validity, and tax base. Each eCAR carries a certification fee of One Hundred Pesos (₱ 100.00) and Thirty Pesos (₱ 30.00) DST. Unpresented manual CARs are no longer valid and are replaced by an eCAR, while unpresented eCARs remain valid. For sales of real property, the tax base is the higher of the selling price, FMV, or zonal value (or the Schedule of Market Values under RA No. 12001), and a buyer who assumes the CGT does not add it to the selling price.

Who is affected

• Sellers, buyers, donors, donees, and heirs in ONETT transactions
• Estates of decedents and administrators
• Taxpayers applying for OCS and eCAR
• Revenue District Offices processing eCARs

Deadlines and effectivity

• CGT: 30 days from notarization of the deed
• DST: within 5 days after the close of the month of notarization
• eCAR: 7 working days
• Issued: July 8, 2026