Summary
RMC No. 83-2024 notifies that taxpayers who file One-Time Transaction (ONETT) applications through the eONETT System and pay manually must present the system-generated tax return/payment form to an Authorized Agent Bank or Revenue Collection Officer.
Key points
- Required notation. The form bears a notation that it is generated from the eONETT System, that a TIN verified stamp and RDO representative signature are NOT required, and that it serves as proof of electronic filing in lieu of the Tax Return Receipt Confirmation.
- Access. The eONETT System is available in the eServices section of the BIR website or at https://eonett.bir.gov.ph/.
Who is affected
- Taxpayers filing ONETT applications via eONETT and paying manually to AABs or RCOs
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.
