3. Annexes K to P PROCESS FLOW

To prescribe step-by-step frontline procedures for verifying TINs, issuing TINs, handling CBL-tagged taxpayers, and reviewing ONETT applications filed through the eONETT system, as annexes to an issuance that cross-references RMO No. 4-2025.

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Index unit: bir-text-3-annexes-k-to-p-process-flow
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This document contains OCR-degraded process-flow annexes for BIR frontline handling of ONETT applications. Annex K sets out verification of a taxpayer's TIN and handling of taxpayers tagged as CBL: the ONETT OD verifies TIN registration in the ITS/IRIS-TRS, issues BIR Form 1904 for TIN issuance (with LTS applications returned to the RDO of jurisdiction), refers CBL-tagged taxpayers for reappearance processing under Sec. II.G of RMO No. 4-2025, and routes registration-information updates via BIR Forms 1904/1905 to CSS. Annex L covers review of applications filed through the eONETT system, where the system automatically computes tax and penalties and the ONETT OD validates the TIN, checks CBL tagging, and may return the application for compliance. Annexes beyond K and L are truncated and not visible.