Revenue Memorandum Order · RMO

RMO 12-2025 Digest

To update the policies and procedures in processing One-Time Transaction (ONETT) in relation to the expansion of the ISO 9001:2015 Quality Management System (QMS) for ONETT, and to prescribe the Quality Forms that shall now be used in ONETT processing.

Bureau of Internal RevenueIndependent research copy

Document type: RMO
Number: 12
Year: 2025
Text quality: Not specified

Document text

Reference copy · verify against the official source

RMO No. 12-2025, issued on March 6, 2025, updates the BIR's policies and procedures for processing One-Time Transactions (ONETT) in connection with the expansion of its ISO 9001:2015 Quality Management System (QMS) for ONETT. It prescribes the Quality Forms that shall now be used — covering intake (routing slips for walk-in and online taxpayers, TIN verification slip), transaction-specific checklists of documentary requirements, log sheets, ONETT Computation Sheets for capital gains tax, donor's tax and expanded withholding tax, claim slips, a customer satisfaction survey, and transmittal forms. The Order also specifies key performance indicators for each process, including storage and labelling of ONETT dockets.