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RMO No. 17-2026: Updated Policies and Procedures in Processing One-Time Transaction (ONETT) For Sale and Donation of Real/Personal Properties in Relation to the International Organization for Standardization (ISO) 9001:2015 Quality Management System (QMS)

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Summary

RMO No. 17-2026 updates the policies and procedures for processing One-Time Transaction (ONETT) cases on the sale and donation of real and personal properties, in line with the ISO 9001:2015 Quality Management System (QMS).

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Key points

  1. Purpose of the amendments. The changes aim at consistent, efficient and effective processing and issuance of the ONETT Computation Sheet (OCS) and the Electronic Certificate Authorizing Registration (eCAR).
  2. Offices covered. The procedures apply to all concerned Offices, including those under the Large Taxpayers Service.
  3. Quality Forms. The Order lists the Quality Forms to be used, with their prescribed format and paper size, and sets rules on storage and labeling of the documents.

Who is affected

  • All concerned BIR Offices, including those under the Large Taxpayers Service

Deadlines and effectivity

  • Issued July 8, 2026

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

Related issuances (6)

Cites CollapseExpand
CitesRMC No. 73-2008RMO No. 12-2025RMO No. 15-2003RMO No. 4-2025RMO No. 55-2016RR No. 7-2024

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.