Summary
RMO No. 12-2025 updates the policies and procedures for processing One-Time Transactions (ONETT) in relation to the expansion of the ISO 9001:2015 Quality Management System to ONETT.
Key points
- New Quality Forms. A set of Quality Forms, numbered QF-00-01-2024 and onward, is now used. They are attached as Annexes A to I.
- Processing documents. These include the Top Sheet, Routing Slips for walk-in and online taxpayers, the TIN Verification Slip, and Checklists of Documentary Requirements for ONETT Computation Sheets (OCS) and eCAR.
- Transactions with checklists. Checklists cover onerous transfer of real property (capital asset and ordinary asset), sale of principal residence, foreclosure sale, socialized housing, Community Mortgage Program sales, transfer of unlisted shares of stocks, and donation of real and personal property.
- Logs, computation sheets and claim slips. Other forms are log sheets, OCS forms for CGT, Donor’s Tax and EWT (including eONETT versions), and claim slips for OCS and eCAR.
- Survey and transmittals. A Customer Satisfaction Survey Form for ONETT and transmittal forms to the Assessment Division, Administrative and Human Resource Management Division, Revenue District Office and Office of the Regional Director are included.
Who is affected
- Offices processing ONETT
- Taxpayers with ONETT transactions
Deadlines and effectivity
- Issued March 6, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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