Summary
RMC No. 56-2024 clarifies where the Electronic Certificate Authorizing Registration (eCAR) is processed and issued for a One-Time Transaction (ONETT).
Key points
- Venue by transaction. The eCAR is processed at the RDO with jurisdiction over the ONETT, wherever the return and payment were made. For real property sales it is the RDO over the property’s location. For personal property sales it is the RDO over the seller’s residence. For donations it is the RDO over the donor’s residence, or where a non-individual donor is registered. For estates it is the RDO that issued the TIN of the Estate of the Decedent.
- Decedent with a business. If the decedent has a registered business, the application is processed by the RDO where the business is registered, since the decedent’s TIN is secured there. If there is no registered business, the TIN may be secured from the RDO where the administrator or heirs intend to apply for the eCAR.
- ONETT Computation Sheet. Taxpayers needing help with ONETT tax computation are encouraged to go to the RDO with jurisdiction to secure an approved ONETT Computation Sheet (OCS), which is the basis for the return. The eONETT System may also be used to apply for the eCAR.
Who is affected
- Taxpayers with one-time transactions (sale, donation, estate)
- Administrators or heirs of estates
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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