RMO No. 55-2016: Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatories

Summary

RMO No. 55-2016 amends provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, on processing the Electronic Certificate Authorizing Registration (eCAR) and its signatories.

Key points

1. ONETT Team supervision. The ONETT Team is under the direct supervision of the Revenue District Officer (RDO) and Assistant Revenue District Officer (ARDO) as Heads, ONETT Team.
2. eCAR validity. An eCAR is valid for three (3) years from issuance for presentation to the Registry of Deeds. If the taxpayer fails to present it within that period, the LT Division Chief, RDO or ARDO issues a new eCAR.
3. Signatures on the eCAR. The ACIR-LTS, RDO or ARDO signs fully on the first two (2) copies and initials the last two (2) copies. The RDO or ARDO signs according to the threshold amounts in the Order, and either may sign if the other is absent.
4. ONETT Computation Sheet. The Revenue Officer or Group Supervisor, LT Division Chief, RDO or ARDO, and Chief, Collection Section of the RDO sign the sheet in full. Only the ACIR-LTS, RDO or ARDO signs the eCAR itself.
5. Group Supervisor role. The Group Supervisor also does the Revenue Officer’s work of computing ONETT and no longer acts as supervisor or reviewer of the transaction.

Who is affected

• ONETT Team
• RDOs and ARDOs
• Taxpayers presenting an eCAR to the Registry of Deeds

Deadlines and effectivity

• eCAR valid for three (3) years from date of issuance

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