Summary
RMO No. 20-2025 prescribes policies and procedures for processing a One-Time Transaction (ONETT) involving Cannot Be Located (CBL) taxpayers.
Key points
- Verification. After verifying the TIN in IRIS-TRS, the ONETT Officer-of-the-Day, Revenue Officer or Group Supervisor from the Assessment Section checks whether any party is tagged as CBL in the Master List on the BIR Website. Parties include seller(s), buyer(s), donor(s), donee(s) and heir(s).
- Procedures. The ONETT OD performs the applicable procedures under Item II.G of RMO No. 4-2025.
- No processing until resurfacing. No application for an ONETT Computation Sheet or eCAR is processed until the CBL taxpayer complies and resurfaces. The taxpayer may avail of voluntary payment of applicable taxes to avoid penalty or interest.
Who is affected
- Parties to ONETT transactions tagged as CBL
- ONETT Officers-of-the-Day, Revenue Officers and Group Supervisors
Deadlines and effectivity
- Issued April 24, 2025
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.