RMC No. 56-2024

RMC No. 56-2024 (April 17, 2024) clarifies where the Electronic Certificate Authorizing Registration (eCAR) for One-Time Transactions (ONETT) is processed and issued: regardless of where the tax return was filed or the taxes were paid, the eCAR is processed by the RDO with jurisdiction over the ONETT — for sales of real property, the RDO over the property's location; for sales of personal property, the RDO over the seller's residence; for donations, the RDO over the donor's residence (individual) or place of registration (non-individual); and for estates, the RDO over the issued TIN of the Estate of the Decedent. If the decedent had a registered business, the eCAR application is processed by the RDO where the business is registered (where the decedent's TIN is secured); if none, the TIN may be secured from the RDO where the administrator or heirs intend to apply. Taxpayers needing BIR assistance with ONETT computation are encouraged to secure an approved ONETT Computation Sheet (OCS) from the RDO with jurisdiction, which becomes the basis for filing the tax return; the eONETT System may also be used to apply for the eCAR.